【摘要】：借鑒貝爾的軸心原理,基于財(cái)政面對(duì)的核心現(xiàn)實(shí)問題視角對(duì)歐洲大陸與英美財(cái)政理論范式進(jìn)行比較。全面型大陸財(cái)政理論服務(wù)于當(dāng)時(shí)西歐大陸全能政府,遵循多維目標(biāo)的歸納邏輯理論范式;英美財(cái)政理論研究有限政府下的民主效率財(cái)政,依據(jù)單一效率維度的演繹邏輯理論范式,更切合學(xué)科發(fā)展與學(xué)術(shù)趨勢(shì)。當(dāng)前,主流英美財(cái)政理論面臨政治性財(cái)政赤字與財(cái)政危機(jī)問題。從法律上重新劃分政府、市場(chǎng)與社會(huì)的職能邊界和實(shí)施政治周期內(nèi)的財(cái)政收支平衡制度方面的理論研究,可為有效治理財(cái)政赤字與財(cái)政危機(jī)提供理論支持。
[Abstract]:Based on Bell's axis principle, this paper compares the European continent with the Anglo-American fiscal theory paradigm on the basis of the view of the core realistic problems facing finance. The comprehensive continental financial theory served the all-powerful government of the Western European continent at that time and followed the inductive logic paradigm of multidimensional objectives. The research on democratic efficient finance under the limited government is based on the deductive logic theory paradigm of single efficiency dimension, which is more in line with the discipline development and academic trend. At present, the mainstream Anglo-American financial theory is faced with political fiscal deficit and financial crisis. The theoretical research on redividing the functions of government, market and society and implementing the system of fiscal balance in the political cycle can provide theoretical support for the effective management of fiscal deficit and financial crisis.
【作者單位】： 中央財(cái)經(jīng)大學(xué);中國(guó)財(cái)政學(xué)院;廣東財(cái)經(jīng)大學(xué)經(jīng)濟(jì)貿(mào)易學(xué)院;
【分類號(hào)】：F810

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相關(guān)期刊論文 前3條

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