新制度经济学的兴起与公共财政论的发展

中国财政学的发展趋势是在社会共同需要论的基础之上发展公共财政论。近年来， 新制度经济学的兴起对正统经济理论（ 新古典经济学） 提出了挑战。新制度经济学的兴起对公共财政论产生了较大的影响， 本文拟对此进行分析， 以期更为全面地认识公共财政论。

A Paper on the Relation between the Evolution of New Institutional Economics and Public Finance

This paper is about the influence of New Institutional Economics (NIE) on public finance theory. The reason of such an analysis is based on the belief that the development of public finance theory should not be confined to current public finance theory. The future of China's public finance theory should be based on public demand theory. In order to understand more about the theory of modern public finance theory, we should know the development trend of public finance theory. As public finance is one branch of economics, the development of economics has also an influence on public finance. How NIE has been developed is one important part. We surveyed the theory of Coase, Williamson, Klein, Cheung, Grossman, Hart, Moore, etc.. New Classic Economy has been challenged by NIE as follows:1)the scope of economics has been enlarged;2)the basic assumption is more adapted to the reality;3)institutional arrangement has been studied more deeply. What NIE has influenced the theory of public finance includes:the theory of the integration of government and market; the assumption of public finance, the theory of public expenditure, the theory of managerial activities of public finance, and the theory of public choice etc..