Textbooks are important cornerstones of discipline construction。In the history of the development of Chinese finance,There have been two major adjustments after two major adjustments。Once was published by the Publishing (First Draft) of the Fiscal Teaching and Research Office of Renmin University of China in 1964,"National Distribution Theory" replaces "monetary relations theory" to become the theoretical basis of New China fiscal,China's Finance Studies officially embarked on independent development roads。Another once was the "Public Finance Theory" in 1998 established its dominant position in fiscal science,Western economics research paradigm is becoming increasingly prevalent in my country,"National Distribution Theory" based on Marxist political economy is rarely mentioned。But after entering the new era,With the transformation of the main contradictions in my country's society and the world's entry into a century -old change,The impact of changes in the aspects of national governance on social practice is not a big deal.。Especially "finance is the foundation and important pillar of national governance" fiscal concept,Push fiscal practice and fiscal research to the forefront of the reform of the national governance field,Promoting the reorganization of Chinese fiscal textbooks with "national governance theory" as the core is the top priority。
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The current disconnection of the theory and reality of the current financial teaching materials in my country,Especially the mainstream fiscal theory in the West is not applicable to explaining Chinese fiscal practice,Highlighting in two aspects。One is the country's lack,bet365 live casino games That is, the lack of analysis of the nature and type of "country" in the mainstream fiscal theory of Western Western,As a result, the country that will use the United States as a blueprint is regarded as the only correct form of existence in modern countries。Actually,The difference between the national conditions system of different countries is huge,There are different expression forms in the democratic system,The values of developed countries also have obvious differences。Another,Because the Western fiscal community uses the United States as the research center,my country's financial teaching materials are also affected by this。For example,The operating mechanism of the "federal federal system" is inseparable from local autonomy and election system in the United States,Very different from China's national conditions,But in many textbooks, it has become the main theoretical basis for explaining the tax split system in my country。
The second is the lack of social,That is, there is no consideration of social factors in the theory of market failure,So it has not been able to use social problems as the central issue of financial research。Most textbooks use market failure as the theoretical basis for modern fiscal activities,and then interpret fiscal functions。But most of the fiscal revenue and expenditure of developed countries is related to "society"。On the one hand,U.S.、Germany、Developed countries represented by Japan,Its social、Welfare expenditure accounts for more than 60%of all fiscal expenditures。According to the definition of OECD,The purpose of this type of expenditure is to transfer national income to low -income groups and disadvantaged groups,Realize social fairness,Reduce social contradictions。On the other hand,Personal income tax income of developed countries is the main source of fiscal revenue。Looking at the theory Bet365 app download of tax,Personal income tax compared to the main advantage of indirect tax,It is helpful to improve the distribution structure of social income,Visible financial income with distinct social intention。For China,Social factors are the fundamental starting point of fiscal practice activities。Financial practice related to the major economic and social development achievements achieved in my country,It cannot be explained by the income distribution function in the "three functions" theory of Masgrev's financial "three functions" theory,Instead, it is to be understood in the background of the modernization of socialist modernization with Chinese characteristics。
Fiscal textbooks from reality problems trace the source
I think,The existence of the above disconnection problem,mainly derived from the following reasons。
First,Academic traditional solidification。Since the reform and opening up,Western fiscal theory gradually replaces "national distribution theory",Become a new mainstream。With the paradigm of political economics research paradigm,and the number of scholars with the background of economics research continues to increase,Fiscal Science is an increasingly consensus on the perspective of economics branch。This is a series of problems caused by the disconnection of theory and reality even in specific research,But on the overall research framework,It is difficult to get rid of the influence of the mainstream fiscal theory in the West,It is even more difficult to control the factors of "country" and "society"。
Second,Insufficient theoretical reserves。The attractive achievements made since the reform and opening up of China,At the practical level, it provides a realistic basis for domestic financial scholars to question the Western theory。But it still failed to digest and absorb western academic achievements at the theoretical level,Realize the innovation bet365 Play online games and improvement of autonomous theory,Then the particularity of Chinese practice is converted into theoretical general nature。Even if there is a theoretical breakthrough in individual fields,But like the mainstream fiscal theory in the West,Being able to be at the concept of philosophy、Method Theory and other aspects that are supported by supporting systemic theories does not exist。The current financial textbooks generally exist in the combination of "Western theoretical framework+Chinese practical experience",But it is difficult to explain Chinese reality with these theories,If these theories are not used,It is easy to lead to fragmentation of textbook system,Difficulty in the left and right。
third,Writing framework single。Destination method and induction method are two main discussions frameworks。The main fiscal textbooks in the West basically adopt the "interpretation method" writing framework。First of all, several value standards are obtained through economic analysis,Then judge whether the financial phenomenon in various fields is reasonable or not。These value standards are products summarized based on the development experience of Western countries,For practical activities that do not match these experiences,Naturally, there is a tendency to ignore or negate。Chinese textbooks in our country refer to the Western textbooks,I introduced this feature。Although many textbooks have made localized efforts,Full use of Chinese data and cases,But it cannot change the tendency of value judgment。Comparison of comparison,Refer to the basic conclusion of the mainstream fiscal theory in the West,Mainly adopt the discussion framework of inductive method,Summary experience from its own practice without preset venues,Judging the success or failure of fiscal practice with facts as the criterion,It should be more in line with my country's actual financial textbook writing method。
Effectively promote the reconstruction of Chinese fiscal textbooks
First,Multi -disciplinary principles that adhere to the perspective of teaching materials。The writers and lecturers who promote the teaching materials of fiscal science materials to absorb relevant knowledge of combining other disciplines,Based on this,Especially to correctly understand the special characteristics of Chinese fiscal practice。It is necessary to avoid wearing the "color glasses" of western economics theory and develop theoretical prejudice against Chinese fiscal practice,It should not deny the general law of modern fiscal development in order to cater to China's reality。Compared with Western Finance Textbooks, simply emphasize economic perspective,Chinese fiscal textbooks in the new era need to increase national and social perspectives,Therefore, more objective and practical portrayal of reality。The core of "financial is the foundation and important pillar of national governance" as the core,While inheriting the "state distribution theory", "finance is based on the country as the main body" thinking,Pay attention to the background of the era of building a modern economic system,Promote the understanding of the nature of the fiscal nature to the height of supporting the modernization of the entire national governance system。This is also echoing with the concept of "the foundation of governing the country and the people" in Chinese ancient books.。Textbook writing should be committed to display phenomena,Provide the theoretical clues of analyzing phenomena,and encourage readers to further get their own conclusions。In this process,Country、The role of economy and society in finance can be reflected,The functions of finance are not only set in the economic category based on the theory of market failure,Instead of extending to politics、Economy、Social and Ecology and other aspects,Make up the limitations of Bet365 app download "missing" and "social lack of social" in Western fiscal theories。
Second,Adhere to the principle of induction method of teaching materials writing framework。Western fiscal textbooks take the economic paradigm as the full text value standard,The initial chapter is generally introduced the basic concepts and methods of economics。The discussion framework of inductive method,It means that after distinguishing the areas of various fiscal areas,Each chapter must carry out basic concepts involved、Principles and typical facts,No preset value judgment,The judgment basis based on the results of practical results as reasonable or not。For more complicated questions,can be adopted for facts、Reasonable,But do not conclude。Corresponding,Historical background、The length of the sequential factors such as institutional evolution will inevitably increase,The role of fiscal history in understanding fiscal phenomena will also be more prominent。For China's fiscal practice,It is necessary to make a detailed explanation of its ins and out,At least the fiscal practice since the founding of New China,to avoid the integration of fiscal development before and after reform。Some areas (such as the county system in the fiscal system) even take a longer trace of traceability,After all, Jian Guzhi is an important tradition of Chinese academics。To the facts、historical facts Discuss the basic issues of Chinese fiscal science,It looks particularly important。
Last,Adhere to the local principles of selection of textbooks。Chinese fiscal teaching materials must be based on explanation and understanding of Chinese phenomena。Since the founding of New China,Many innovations in fiscal practice and related theories have played an indispensable role for creating the "Chinese Miracle"。In textbook writing,Not only requires theoretical interpretation of major practical activities bet365 live casino games in the financial fields,and the theoretical differences and practical differences in responding to the theoretical differences of Chinese and Western finances,From the country、Economic and society and other aspects point out the possible cause of this phenomenon。Telling this "Chinese Story",Help readers objectively understand China's national conditions,While identifying the "China Road",Consciously enhance theoretical self -confidence and academic self -confidence。
(Author Unit: Research Center of Renmin University of China China Financial Policy Research)
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