本文選題：戰(zhàn)略調(diào)整　切入點(diǎn)：現(xiàn)代財(cái)政　出處：《當(dāng)代財(cái)經(jīng)》2017年09期

【摘要】：黨的十八屆三中全會(huì)對(duì)財(cái)政的新定位不是依據(jù)財(cái)政學(xué)界的理論共識(shí)提出的,而是依據(jù)當(dāng)前國(guó)內(nèi)外動(dòng)態(tài)發(fā)展作出新的戰(zhàn)略判斷后對(duì)財(cái)政發(fā)展提出的新要求。這自然激發(fā)了有關(guān)財(cái)政學(xué)科屬性的爭(zhēng)論。通過(guò)深入分析發(fā)現(xiàn),戰(zhàn)略調(diào)整背景下的實(shí)踐發(fā)展需要、新國(guó)家戰(zhàn)略實(shí)施需要和財(cái)政制度創(chuàng)新需要,是激發(fā)財(cái)政學(xué)科屬性之爭(zhēng)并趨向跨學(xué)科的內(nèi)在原因。所以,我國(guó)應(yīng)以這場(chǎng)爭(zhēng)論為契機(jī),明確財(cái)政是國(guó)家戰(zhàn)略實(shí)施的核心要素,并在開(kāi)展財(cái)政學(xué)科屬性討論的過(guò)程中,強(qiáng)化對(duì)財(cái)政學(xué)科人才培養(yǎng)的認(rèn)識(shí)和充實(shí)財(cái)政跨學(xué)科研究的內(nèi)容。
[Abstract]:The new orientation of the third Plenary session of the 18th CPC Central Committee on finance is not based on the theoretical consensus of the finance circles, but on the new requirements for the financial development after making a new strategic judgment based on the current dynamic development at home and abroad.This naturally provoked a debate about the nature of the financial discipline.Through in-depth analysis, it is found that the need for practical development under the background of strategic adjustment, the need for the implementation of the new national strategy and the need for innovation of the financial system are the internal reasons that stimulate the contention of the attributes of the financial discipline and tend to be interdisciplinary.Therefore, China should take this argument as an opportunity to make it clear that finance is the core element of the implementation of national strategy, and in the process of discussing the nature of fiscal discipline, we should strengthen the understanding of the cultivation of talents in financial discipline and enrich the content of interdisciplinary research on finance.
【作者單位】： 蘭州財(cái)經(jīng)大學(xué)財(cái)稅與公共管理學(xué)院;
【基金】：甘肅省高等學(xué)�？蒲许�(xiàng)目“建設(shè)幸福甘肅的現(xiàn)代財(cái)政機(jī)理與政策研究(2016A-034)”
【分類號(hào)】：F812

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