本文關(guān)鍵詞： 梁尚敏 財(cái)政運(yùn)行機(jī)制 綜合財(cái)政 梯級財(cái)源建設(shè) 宏觀調(diào)控　出處：《財(cái)政研究》2017年09期 　論文類型：期刊論文

【摘要】：梁尚敏教授今年已屆九十高齡,在其近五十年的教學(xué)科研生涯中,梁教授從未停止過對財(cái)政改革問題的思考。本文簡要?dú)w納了梁教授在財(cái)政學(xué)研究中的主要貢獻(xiàn)。首先,他立足國情,提出了財(cái)政分配的"五論"、"五化"理論,深入探討了社會主義財(cái)政運(yùn)行機(jī)制的改革。其次,他主張實(shí)行綜合財(cái)政改革,強(qiáng)調(diào)預(yù)算外資金的綜合治理和非稅收入的規(guī)范管理,具有相當(dāng)?shù)那罢靶�。另�?他在深入基層調(diào)研的基礎(chǔ)上,開創(chuàng)了梯級財(cái)源建設(shè)理論,并在財(cái)經(jīng)實(shí)踐中得到成功應(yīng)用。除此之外,他與時(shí)俱進(jìn),探索財(cái)政宏觀調(diào)控體系的構(gòu)建,明確指出應(yīng)合理把握調(diào)控力度,正視并增強(qiáng)財(cái)政承受能力等。
[Abstract]:Professor Liang Shangmin this year has been the age of ninety, in its nearly fifty years of teaching and research career, Professor Liang has never stopped thinking of the financial reform issues. This paper briefly summarizes the main contribution of Professor Liang in finance. First, he based on the national conditions, put forward the financial allocation of the "Five", "Five" theory, in-depth study of the reform of the financial mechanism of socialism. Secondly, he advocated the implementation of comprehensive financial reform, emphasizing comprehensive management of extrabudgetary funds and non tax revenue management, it is prospective. In addition, he in depth based on the primary research, initiated the theory of cascade construction of financial resources, and the successful application in the financial practice. In addition, he keeps pace with the times, to explore the construction of financial macro-control system, clearly pointed out that should grasp the regulation, and enhance the financial ability to bear face.

【作者單位】： 中南財(cái)經(jīng)政法大學(xué)財(cái)政稅務(wù)學(xué)院收入分配研究中心;中南財(cái)經(jīng)政法大學(xué)財(cái)政系;
【分類號】：F092.7;F810
【正文快照】： 一、引言梁尚敏教授(1928年—),湖南省漣源市人。1947-1951年在南開大學(xué)經(jīng)濟(jì)系、財(cái)政系攻讀本科,由于成績優(yōu)異,1951年被中國人民大學(xué)免試錄取為財(cái)政系研究生,畢業(yè)后留校任教。1978年調(diào)入湖北財(cái)經(jīng)學(xué)院(中南財(cái)經(jīng)政法大學(xué)前身),歷任財(cái)政金融系財(cái)政教研室主任、財(cái)政金融系主任、財(cái)

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