作 者: ;
机构地区: 暨南大学经济学院
出 处: 《暨南学报(哲学社会科学版)》 2004年第6期49-53,共5页
摘 要: 文章对“公共财政论”与“国家分配论”的主要方面进行了比较分析 ,揭示了“公共财政论”的科学性、社会正义性与“国家分配论”的非科学性、御用性 ,为彻底摒弃“国家分配论”的财政观 ,树立“公共财政论”的财政观 。 This article makes a comparison between “On Public Finance” and “On State Distribution”. It reveals that “On Public Finance” is scientific and accords with social justice and that “On State Distribution” is non-scientific and does not accord with social justice. It offers a theoretical basis of discarding the fiscal outlook of “On State Distribution” and setting up the fiscal outlook of “On Public Finance” and constructing the framework of China's public fiscal institution.
领 域: [经济管理—会计学] [经济管理—国民经济]