西方财政学的发展轨迹与研究方法探析被引量：6

Evolution Path and Study Approaches of Public Finance

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摘要亚当·斯密有关公共收支的理论和思想为财政学搭建了基本框架。在此基础上,新古典财政学采用边际分析方法解释了政府干预经济的行为并对公共产品的提供问题进行了探索。进入黄金时期后,财政学更加重视预算活动对经济运行产生的影响,而不仅局限于对税收征收规则和税收管理问题的描述。随着研究领域的拓展与深化,财政学逐步由主要采用理论归纳的方法转变为更多地运用数理和计量工具进行经验性研究。西方财政学的发展历史,尤其是近半个多世纪以来的研究成果表明,对政策效应的实证分析、福利经济学及公共选择成为财政学领域占主导地位的分析方法。 The theory of Adam Smith on public revenue and expenditure set up a fundamental framework for public finance.Neoclassical public finance theory explained the cause of government to interfere the economy and probed into the provision of public goods on the basis of marginal analysis method.During the golden period,the effect of budget activity on the economy got more attention than description of tax principle and tax administration in public finance research.With the expansion of research,more mathematical and calibration instrument was adopted to substitute for theory generalization in public finance.The development history of public finance,especially the literature of recent half century indicates that the dominated research approaches are positive analysis of policy effects,welfare economics,and public choice.

作者谷成

机构地区东北财经大学财政税务学院加拿大卡尔顿大学公共政策与管理学院

出处《中国人民大学学报》 CSSCI 北大核心 2011年第2期92-100,共9页 Journal of Renmin University of China

基金国家自然科学基金项目(71003014) 教育部人文社科研究项目(09YJC790027) 辽宁省高等学校优秀人才支持计划项目(WR201004) 辽宁省教育厅人文社科项目(W2010135) 辽宁省社科规划基金重点项目(L10AJY002)

关键词财政学历史演进研究方法 public finance development history study approaches

分类号 F810 [经济管理—财政学]

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参考文献26

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