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纵观世界各国,财政发展的历史源远流长,而财政理论作为经济社会活动一门独立的学科加以研究,至今不过200多年。一、西方公共财政理论变迁概况 众所周知,西方公共财政理论的形成和发展,较之其他学科的形成和发展要晚得多。它是伴随着资本主义生产方式的产生发展而产生发展的。英国重商主义学派托马斯·曼倡导的“贸易差额论”,“国防财政论”就是西欧各国封建制度向资本主义制度过渡,资本主义发展与专制君主利益相一致的产物。威廉·配弟的《赋税论》被誉为西方最早的财政学专著,是在重商主义走向古典经济学派过渡阶段,随着资本主义商品生产,货币关系扩大,为满足新兴资产阶级政治经济斗争需要出现的,并没有完全摆脱重商主义理论的影响。西方国家财政理
Looking at all countries in the world, the history of fiscal development goes back to ancient times, and the theory of finance has been studied as an independent discipline in economic and social activities for more than 200 years. First, the overview of changes in the theory of Western public finance As we all know, the formation and development of Western public finance theory, compared with other disciplines formation and development much later. It developed along with the emergence and development of the capitalist mode of production. The theory of “trade balance” and “defense finance” advocated by Thomas Mann, the British mercantilist school, are the result of the transition from the feudal system of Western European nations to the capitalist system and the development of capitalism in conformity with the interests of the authoritarian monarch. William Buddy’s “tax theory” was hailed as the earliest financial monograph in the West. It was in the transitional period from mercantilism to classical economics. With the production of capitalist goods and the expansion of monetary relations, in order to meet the political and economic struggles of the emerging bourgeoisie, Need to emerge, did not completely get rid of the mercantilist theory. Western countries, financial management