Textbooks are an important cornerstone of discipline construction。In the history of the development of Chinese finance,There have been two major adjustments。The first time was marked by the publication of "Finance (First Draft)" compiled by the Finance Teaching and Research Office of Renmin University of China in 1964,"National distribution theory" replaced "monetary relations theory" as the theoretical basis of New China's finance,Chinese finance has officially embarked on an independent development path。The other time was in 1998 when "Public Finance Theory" established its dominant position in finance,Western economics research paradigm is increasingly popular in our country,The "National Distribution Theory" based on Marxist political economics is rarely mentioned。But after entering a new era,With the transformation of the main contradictions in our society and the world entering into major changes unseen in a century,Changes in all aspects of national governance have a huge impact on social practice。Especially the bet365 bonus code pa concept of "Finance is the foundation and important pillar of national governance",Push bet365 bonus code pa practice and bet365 bonus code pa research to the forefront of changes in national governance,Promoting the reconstruction of Chinese finance textbooks with "State Governance Theory" as the core has become a top priority。
There are two major deficiencies in Western bet365 bonus code pa theory
There is a disconnect between theory and reality in my country’s current bet365 bonus code pa textbooks,In particular, mainstream Western bet365 bonus code pa theories are not suitable for explaining China’s bet365 bonus code pa practices,Outstanding performance in two aspects。One is the lack of country,That is, there is a lack of analysis of the nature and type of “state” in mainstream Western bet365 bonus code pa theories,So much so that the "laissez-faire pluralist" country modeled on the United States is regarded as the only correct form of existence for a modern country。Actually,The national conditions and systems of different countries vary greatly,Democracy has different expressions,There are also obvious differences in the values of developed countries。Also,Because Western financial academic circles take the United States as the research center,my country’s financial textbooks are also affected by this。For example,The operating mechanism of "bet365 bonus code pa federalism" is inseparable from the local autonomy and electoral system of the United States,Very different from China’s national conditions,However, it has become the main theoretical basis for explaining my country’s tax sharing system in many textbooks。
The second is social lack,That is, social factors are not considered in the market failure theory,As a result, social issues cannot be taken as the central issue in bet365 bonus code pa research。Most textbooks use market failure as the theoretical basis for the existence of modern bet365 bonus code pa activities,And thus interpret the financial function。But most of the bet365 bonus code pa revenue and expenditures of developed countries are related to "society"。On the one hand,With United States、Germany、Developed countries represented by Japan,its social nature、Welfare expenditures account for more than 60% of all bet365 bonus code pa expenditures。As defined by OECD,The purpose of this type of expenditure is to transfer national income to low-income groups and disadvantaged groups,Achieve social justice,Reduce social conflicts。On the other hand,Personal income tax revenue in developed countries is the main source of bet365 bonus code pa revenue。From the perspective of tax theory,The main advantages of personal income tax compared with indirect tax,It helps to improve the social income distribution structure,It can be seen that the bet365 bonus code pa revenue has a clear social intention。For China,Social factors are the fundamental starting point for financial practice activities。bet365 bonus code pa practices related to my country’s major economic and social development achievements,It cannot be simply explained by the income distribution function in Musgrave’s “three functions” theory of finance,But it must be understood in the context of socialist modernization with Chinese characteristics。
Tracing the source of the problem that bet365 bonus code pa textbooks are out of touch with reality
The author thinks,The existence bet365 bonus code pa above-mentioned disconnection problem,Mainly due to the following reasons。
First,Solidization of academic tradition。Since the reform and opening up,Western bet365 bonus code pa theory gradually replaces "national distribution theory",Become the new mainstream。With the decline of the political economics research paradigm,And the number of scholars with economic research background is increasing,There is a growing consensus that finance is a branch of economics。This leads to a series of problems caused by the disconnect between theory and reality even in specific research,But in the overall research framework,It is difficult to escape the influence of mainstream Western bet365 bonus code pa theories,It is even more difficult to control “national” and “social” factors。
Second,Insufficient theoretical reserves。China’s remarkable achievements since its reform and opening up,Provides a practical basis for domestic financial scholars to question Western theories at the practical level。However, it still fails to reasonably digest and absorb Western academic achievements at the theoretical level,Innovation and improvement of the theory of realizing autonomy,And then transform the particularity of Chinese practice into theoretical generality。Even if there are theoretical breakthroughs in individual fields,But like the mainstream financial theory in the West,Be able to understand philosophy、A systematic theory that is supported in all aspects including methodology does not yet exist。A combination of “Western theoretical framework + Chinese practical experience” is common in current bet365 bonus code pa textbooks,But it is difficult to explain China’s reality using these theories,If these theories are not used,It can easily lead to the fragmentation of the textbook system,It can be described as a dilemma。
Third,Single writing framework。Deduction and induction are the two main discussion frameworks。Major Western finance textbooks basically adopt the "deductive method" writing framework。First, several value standards are obtained through economic analysis,Then use this as a basis to judge whether the bet365 bonus code pa phenomena in various fields are reasonable or not。These value standards are the product of induction based on the development experience of Western countries,For practical activities inconsistent with these experiences,There is a natural tendency to ignore or deny。my country’s finance textbooks refer to Western textbooks,Also introduced this feature。Although many textbooks have made efforts to localize them,Make full use of China’s data and cases,But it cannot change the tendency of value judgment。In comparison,Refer to the basic conclusions of mainstream Western bet365 bonus code pa theories,Mainly using the inductive framework of discussion,Summarize experience from one’s own practice without presupposing a position,Use facts as the criterion to judge the success or failure of financial practice,It should be a method of writing financial textbooks that is more in line with my country’s reality。
Effectively promote the reconstruction of China’s bet365 bonus code pa textbooks
First,Adhere to the multidisciplinary principle of textbook compilation perspective。Promote writers and lecturers of finance textbooks to absorb and integrate relevant knowledge from other disciplines,On this basis, fully explain the financial phenomenon,In particular, we must correctly understand the particularity of China’s bet365 bonus code pa practice。It is necessary to avoid wearing the "colored glasses" of Western economic theory and causing theoretical bias against China's bet365 bonus code pa practice,Nor should we deny the general laws of modern bet365 bonus code pa development in order to cater to China’s reality。Compared with Western finance textbooks that simply emphasize the economic perspective,It is necessary to add a national and social perspective to Chinese finance textbooks in the new era,Thus creating a more objective and realistic portrayal of reality。With the core view that "finance is the foundation and important pillar of national governance" which has been confirmed by the financial practice of New China,While inheriting the idea of "the state is the main body of finance" in the "National Distribution Theory",Focus on the context of building a modern economic system,Raise the understanding of the nature of finance to a level that supports the modernization of the entire national governance system。This also echoes the concept in ancient Chinese books that finance is the foundation of "governing the country and bringing peace to the people"。Textbook writing should be dedicated to showing phenomena,Provides theoretical clues for analyzing phenomena,And encourages readers to further draw their own conclusions。In the process,Country、The role of economy and society in finance can be reflected,The functions of finance are not only limited to the economic category based on market failure theory,But it extends to politics、Economy、Social and ecological aspects,To make up for the limitations of “state deficiency” and “society deficiency” in Western bet365 bonus code pa theory。
Secondly,Adhere to the inductive principle of the teaching material writing framework。Western finance textbooks use the economic paradigm as the value standard that governs the entire text,The first chapters generally introduce the basic concepts and methods of economics。Using an inductive discussion framework,means after distinguishing various fields of finance,Each chapter must introduce the basic concepts of the fields involved、Introduction to principles and typical facts,No preset value judgment,Use practical results as the basis for judging whether the theory is reasonable。For more complex problems,You can present the facts、Be reasonable,But the approach of not drawing conclusions。corresponding,Historical background、The space occupied by sequential factors such as institutional evolution will inevitably increase,bet365 bonus code pa history will play a more prominent role in understanding bet365 bonus code pa phenomena。For China’s bet365 bonus code pa practice,More detailed explanation of its ins and outs,At least sort out the bet365 bonus code pa practices since the founding of New China,So as not to separate the integration of bet365 bonus code pa development before and after the reform。Some areas (such as the county system tradition in the bet365 bonus code pa system) even require further tracing,After all, learning from the past and understanding the present is an important tradition in Chinese academics。With facts、Discuss basic issues in Chinese finance based on historical facts,It seems particularly important。
Finally,Adhere to the principle of locality in the selection of teaching materials。Chinese finance textbooks must be based on the explanation and understanding of Chinese phenomena。Since the founding of New China,Many innovations in bet365 bonus code pa practice and related theories have played an indispensable role in creating the “Chinese Miracle”。In the process of writing textbooks,It is not only necessary to provide theoretical explanations of major practical activities in various fields of finance,And the theoretical similarities and differences and practical differences between Chinese and Western finance should be objectively analyzed,From country、Many economic and social aspects pointed out the possible reasons for this phenomenon。Teach “Chinese Stories”,Help readers objectively understand China’s national conditions,While agreeing with the “Chinese Road”,Consciously enhance theoretical and academic confidence。
(Author’s unit: China bet365 bonus code pa and Financial Policy Research Center, Renmin University of China)
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