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中国古代政府理财思想及其历史影响
引用本文:杨智杰.中国古代政府理财思想及其历史影响[J].地质技术经济管理,2014(5):86-93.
作者姓名:杨智杰
作者单位:[1]财政部财政科学研究所,北京100142 [2]石家庄经济学院,河北石家庄050031
基金项目:国家社会科学基金重大项目《中国会计通史系列问题研究》(11&ZD145).
摘    要:上自先秦下迄明清,中国古代理财家不可胜计,卓越的理财思想灿若星汉,文章以中国古代重要理财人物为经,以其政策事功为纬,紧密结合理财家们所处的时代背景,总结其理财经验和教训,萃取其理财思想精华,并总结出我国古代政府理财思想演进的基本规律,以期对当前政府制定理财政策,对国内市场经济建设和构建和谐社会有所裨益,对人类应对金融危机有所启迪.

关 键 词:政府理财  财计集权  量入为出  重农抑商  开源节流

Evolution of Governmental Financing Thoughts in Ancient China and Its Impact
Yang Zhijie.Evolution of Governmental Financing Thoughts in Ancient China and Its Impact[J].Geological Technoeconomic Management,2014(5):86-93.
Authors:Yang Zhijie
Institution:Yang Zhijie (1. Research Institute of Fiscal Science, Ministry of Finance of the People's Republic of China, Beijing 100142, China; 2. Shijiazhuang University of Economics, Shijiazhuang 050031, China)
Abstract:From pre-Qin to Qing Danasty, there were uncountable financists in ancient China. This paper discusses the thoughts of governmental financing in ancient China, which refers to the financists and representative theories and principles about the governmental financing in ancient China. The paper also makes a summary of the basic rules of the evolution of governmental financing thoughts in ancient China with the expectation to offer some help to the present construction of market economy and harmonious society and make contribution to the development of modern hu- manity civilization and coping with the finance crisis.
Keywords:governmental financing  centralization of financing and accounting  arranging expenditure according to the income  stress agriculture and restrain commerce  exploit new resources and reduce expenses
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