發(fā)布時間：2018-04-02 15:29

  本文選題：戰(zhàn)略調整　切入點：現(xiàn)代財政　出處：《當代財經(jīng)》2017年09期

【摘要】：黨的十八屆三中全會對財政的新定位不是依據(jù)財政學界的理論共識提出的,而是依據(jù)當前國內外動態(tài)發(fā)展作出新的戰(zhàn)略判斷后對財政發(fā)展提出的新要求。這自然激發(fā)了有關財政學科屬性的爭論。通過深入分析發(fā)現(xiàn),戰(zhàn)略調整背景下的實踐發(fā)展需要、新國家戰(zhàn)略實施需要和財政制度創(chuàng)新需要,是激發(fā)財政學科屬性之爭并趨向跨學科的內在原因。所以,我國應以這場爭論為契機,明確財政是國家戰(zhàn)略實施的核心要素,并在開展財政學科屬性討論的過程中,強化對財政學科人才培養(yǎng)的認識和充實財政跨學科研究的內容。
[Abstract]:The new orientation of the third Plenary session of the 18th CPC Central Committee on finance is not based on the theoretical consensus of the finance circles, but on the new requirements for the financial development after making a new strategic judgment based on the current dynamic development at home and abroad.This naturally provoked a debate about the nature of the financial discipline.Through in-depth analysis, it is found that the need for practical development under the background of strategic adjustment, the need for the implementation of the new national strategy and the need for innovation of the financial system are the internal reasons that stimulate the contention of the attributes of the financial discipline and tend to be interdisciplinary.Therefore, China should take this argument as an opportunity to make it clear that finance is the core element of the implementation of national strategy, and in the process of discussing the nature of fiscal discipline, we should strengthen the understanding of the cultivation of talents in financial discipline and enrich the content of interdisciplinary research on finance.
【作者單位】： 蘭州財經(jīng)大學財稅與公共管理學院;
【基金】：甘肅省高等學�？蒲许椖俊敖ㄔO幸福甘肅的現(xiàn)代財政機理與政策研究(2016A-034)”
【分類號】：F812

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