市场经济条件下，财政作为政府调控市场的工具，对经济的影响越来越大，《财政学》的学习与研究已经显得越来越重要，对《财政学》的教学也提出了更高的要求。但由于财政受传统经济模式和经济理论影响最深，原有《财政学》的内容、体系、教学方法等已不再适应新的经济形势... Under the conditions of market economy, as a tool for the government to control the market, finance has more and more influence on the economy. The study and study of “finance” has become more and more important, and the teaching of “finance” has also put forward a higher Claim. However, due to the fact that finance is most affected by the traditional economic model and economic theory, the original contents, systems, teaching methods and so on of “finance” have ceased to adapt to the new economic situation.