西方财政理论

第一节简要回顾了西方财政理论与政策的发展脉络。

Section One gives a brief review of western financial theories and the policy development .

积极财政政策来源于西方财政理论与实践，这一理论对我国财政理论与实践有着十分重要的影响。

Active Fiscal policy derives from the theory and practice of the West , impacting significantly on the public finance of China .

西方财政理论确立的逻辑判断标准包括完整的框架与体系、核心概念的提出与对现实的解释作用。

Logical judgment criteria for the establishment of the theory include complete framework and system , core concepts and its capability in interpreting realities .

在对我国和西方财政理论中财政对象观点进行比较分析的基础上，提出了社会财政的研究对象，即以社会发展和利益关系作为研究对象，而这最终都体现到人的发展上来。

Based on the comparative analysis of financial object viewpoint between Chinese finance theory and the Western , I proposed the social finance object of study , namely takes the social development and the benefit relations as the object of study , but all this eventually embody Human-centered development .

西方财政分权理论及启示

The Theory of Fiscal Decentralization of the West and Enlightenment

本文通过对西方公共财政理论的研究，结合我国现阶段的经济特点，对我国公共财政的财政职能进行了重新界定。

It redefines the fiscal functions of our public finance after analyzing the Western public finance theories and studying the current economic features of our country .

借鉴现代西方公共财政理论，加快我国财政理论的创新和财政职能的转变，努力构建与我国社会主义市场经济体制相适应的公共财政分配框架。

Therefore , we should take modern western public finance theory for referential use , accelerate China 's finance theoretical innovation and the transfer of the public finance function , and construct China 's own public financial distribution frame that is appropriate to the socialist market economic system .

从分税制框架下的财源建设理论以及西方的财政分权理论入手，系统介绍财源与财源建设的理论体系。

Introduce the theory system of fiscal revenue resources construction systematically starting with the fiscal revenue resources construction theories under the framework of tax distribution system and the Western fiscal decentralization theories .

作为中国近代经济思想史重要组成部分的中国近代税制改革思想，系以西方财政学为理论依据，其产生和发展，与西方财政思想在中国传播的进展密切相关。

Chinese neoteric tax system reform thought , as important part of Chinese neoteric economic thought history , is based on western public finance theories and its birth and development is closely related to the spread of western public finance in China .

第四章《俄罗斯财政体制改革》首先论述了西方发达国的财政理论、财政调控手段及财政体制的特点。

Chapter Four is on " Russian financial system reform " .

本文结合时代背景，对西方财政立宪主义的理论、政策主张及其在美国的实践进行了总结和阐发。

Combining the era backgrounds , the paper concludes and expounds on the theory of western fiscal constitutionalism , policy suggestions and its practice in America .

在西方国家，公共财政理论的研究已经有两百多年的历史，代表观点主要有市场缺陷理论、公共物品理论及公共选择理论。

In the West , the history of this research , according to the theory of Public Finance , has been more than 200 years . The main points of the theory are market defect theory , public goods theory and public choice theory .