我国公共财政理论创新与进一步发展

我国公共财政理论的产生发展是市场经济改革实践发展的要求与结果,具有其积极的理论创新意义。但由于理论渊源上的原因,使得西方新古典主流经济学在制度分析上的不足和欠缺延伸并体现在我国现有的公共财政理论上。我国公共财政理论需要超越西方主流经济学及其公共财政学的制度既定观,以进一步推进我国公共财政理论的发展。

On the Theoretical Innovation and Development of the Public Finance in China

The theories of public finance in China have grown to meet the demands and requirements of the practice and reform of the market economy and developed some active aspects of theoretical innovation.However,due to the theoretical origin,the insufficiency of the main stream neoclassic theory in the institutional analysis extends to and is reflected in China's current theories of public finance.So,it is imperative that China's public finance theory need to transcend the boundary of the main stream neoclassic theory and the established institutions of the western public finance to achieve further development.