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1、___________________________________________________________________________________________對(duì)西方財(cái)政學(xué)理論基礎(chǔ)的演變及借鑒意義研究摘要:自1892年巴斯塔布爾(Bastable,C.F.)出版《公共財(cái)政學(xué)》以來(lái),百余年間西方財(cái)政學(xué)有了很大的發(fā)展,但在其理論基礎(chǔ)問(wèn)題上則始終存在分歧。本文認(rèn)為,財(cái)政學(xué)從根本上看屬于經(jīng)濟(jì)學(xué),但又包含有一定的政治學(xué)內(nèi)容,是經(jīng)濟(jì)學(xué)與政治學(xué)的交叉學(xué)科;財(cái)政活動(dòng)主要的和基本的是微觀經(jīng)濟(jì)活動(dòng),但也包含著派生的宏觀經(jīng)濟(jì)內(nèi)容。關(guān)鍵詞:西方財(cái)政學(xué);財(cái)政學(xué)理論;理論基礎(chǔ)Abstract
2、:Since1892Bastable(Bastable,CF)publishedinthe“publicfinance”,morethan100years,WesternFinancehasdeveloped,buttheirtheoryonthebasisoftheproblemistherearealwaysdifferences.Thisarticle,fromthefinancepointofviewbelongstothefundamentaleconomics,butcontainsacertaindegreeofpoliticalscience,economicsandp
3、oliticalscienceofcross-disciplinary;thefinancialactivitiesofmajorandfundamentalisthemicro-economicactivities,butalsoincludesderivativeMacro-economiccontent.Keywords:Westernfinance;financialtheory;theoreticalbasis 財(cái)政學(xué)僅是經(jīng)濟(jì)學(xué),還是政治學(xué)和經(jīng)濟(jì)學(xué)交叉學(xué)科? 最初的專著性西方財(cái)政學(xué)是從經(jīng)濟(jì)學(xué)角度展開(kāi)論述的,巴斯塔布爾指出,“從最初意義上看,財(cái)政科學(xué)是經(jīng)濟(jì)研究的產(chǎn)物?!保ㄗ?/p>
4、:Bastable,C.F.PublicFinance.London:Macmillan&Co.,1892,P7.)漢特(Hunter,M.H.)1921年《公共財(cái)政學(xué)大綱》第一章第三節(jié)標(biāo)題就是“公共財(cái)政學(xué)是經(jīng)濟(jì)學(xué)的一個(gè)分支”(注:Hunter,M.H.Outline of PublicFinance.NewYork:Harper&Brothers10_______________________________________________________________________________________________________________
5、______________________________________________________________________對(duì)西方財(cái)政學(xué)理論基礎(chǔ)的演變及借鑒意義研究摘要:自1892年巴斯塔布爾(Bastable,C.F.)出版《公共財(cái)政學(xué)》以來(lái),百余年間西方財(cái)政學(xué)有了很大的發(fā)展,但在其理論基礎(chǔ)問(wèn)題上則始終存在分歧。本文認(rèn)為,財(cái)政學(xué)從根本上看屬于經(jīng)濟(jì)學(xué),但又包含有一定的政治學(xué)內(nèi)容,是經(jīng)濟(jì)學(xué)與政治學(xué)的交叉學(xué)科;財(cái)政活動(dòng)主要的和基本的是微觀經(jīng)濟(jì)活動(dòng),但也包含著派生的宏觀經(jīng)濟(jì)內(nèi)容。關(guān)鍵詞:西方財(cái)政學(xué);財(cái)政學(xué)理論;理論基礎(chǔ)Abstract:Since1892Bastable(Ba
6、stable,CF)publishedinthe“publicfinance”,morethan100years,WesternFinancehasdeveloped,buttheirtheoryonthebasisoftheproblemistherearealwaysdifferences.Thisarticle,fromthefinancepointofviewbelongstothefundamentaleconomics,butcontainsacertaindegreeofpoliticalscience,economicsandpoliticalscienceofcros
7、s-disciplinary;thefinancialactivitiesofmajorandfundamentalisthemicro-economicactivities,butalsoincludesderivativeMacro-economiccontent.Keywords:Westernfinance;financialtheory;theoreticalbasis 財(cái)政學(xué)僅是經(jīng)濟(jì)學(xué),還是政治學(xué)和經(jīng)濟(jì)學(xué)交叉學(xué)科? 最初的專著性