20世纪50—60年代的中国财政学:一个传统的移入与退出

20世纪50—60年代既是新中国财政学初建时期,也见证了苏联财政学传统移入和退出的过程。就其理论和实践来源看,苏联财政学是苏联化的马克思主义、苏联特殊年代政治实践和计划经济体制等诸多因素的混合物。虽然它在发展和创新马克思主义财政理论方面作出了首创性的贡献,但其历史局限性也不可避免。在苏联财政学移植中国之时,其中一些负面特征也参与了新中国财政学的重建,并对其后中国财政学的发展起到了长久的羁绊作用。20世纪50年代后期以来,中国财政学“去苏联化”的目标未能完全实现,这一方面源于塑造苏联财政学的思维模式仍然在当时的中国财政学界起着支配作用;另一方面在那些影响财政学发展的主要因素上,当时的中苏两国极为雷同。吸取20世纪50年代中国移植苏联财政学的历史经验和教训,对当下中国合理借鉴域外学术资源、发展和创新马克思主义财政理论,有着重要的借鉴意义。

Fiscal Theory as a Discipline During the 1950s—1960s in China:The Transplantation and Withdrawal of a Tradition

The 1950s—1960s was the initial period of the establishment of Marxist fiscal theory as a discipline in the newly-founded People's Republic of China.It witnessed how the Soviet tradition of fiscal theory was first transplanted into and then removed out of China as well.As a mixture of Sovietized Marxism,the political practices and planned economic system of the Soviet Union in a special era,Soviet fiscal theory had its own historical limitations inevitably though it made a seminal contribution to the development and innovation of Marxist fiscal theory.Along with the transplantation,some of its negative facets were manifested in New China's reconstruction of fiscal theory and played long-term fetters to the latter.As for the reason why China failed to“de-Sovietize”fiscal theory since the late 1950s,it is argued in this paper that the thinking mode which shaped the Soviet fiscal theory still played a dominant role in China's fiscal academia at that time.Meanwhile,China and the Soviet Union had a lot in common in those main factors that affected the developments of fiscal theory.Drawing the historical experience and lessons from China's transplantation of Soviet fiscal theory in the 1950s is of great significance for the rational use of foreign academic resources and the development and innovation of Marxist fiscal theory in current China.