摘要
自亚当.斯密以来,财政学理论随着经济学理论和分析方法的发展而不断创新,研究的范围随着政府职能的扩张日渐丰富,在取得现有成果的基础上,同时也面临许多发展机遇和挑战。本文从现代财政学发展的历史脉络出发,对近期财政学发展的成果进行综述,就中国当前财政发展的重点问题进行了梳理,勾勒出未来中国财政在税收政策、政府预算改革、公共服务均等化、政府间财政关系与财政分权、财政风险以及公共财政建设的国际化等方面面临的挑战。
Public finance have continually innovated along with the development on the theory and the analytical technique of economics since Adam Smith.The research scope of public finance have gradually enriched while the function of government have been overspread.Public finance is faced up with many opportunities and challenges.Based on the historical skeleton of public finance,the paper summarizes the recent achievement on public finance.The paper generalizes the vital problems on the development of public finance in china nowadays,and outlines the future challenges in public finance,such as the tax policy,the reform on the government budget,the equalization of public service,the relation on public finance between the government,the risk of public finance and the internationalization of public finance.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2010年第5期51-56,共6页
Journal of Zhongnan University of Economics and Law
关键词
财政学发展
财政研究
财政改革
Public Finance
Study of Public Finance
Public Finance Reform
