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邓子基先生撰写的《国家财政理论思考》(中国财政经济出版社2000年版)一书,从适应财政理论与实践发展需要的角度出发,本着独立思考、探元求真的精神,论述了在社会主义市场经济新形势下,如何借鉴、吸收西方“公共财政论”,坚持、发展“国家分配论”这一重要理论问题。拜读之后,我感到,邓先生的这一部新的力作在学术观点上具有如下几个特点:
Deng Ziji’s “Thinking of National Financial Theory” (China Financial and Economic Publishing House 2000 edition) a book, from the perspective of meeting the needs of the development of financial theory and practice, in the spirit of independent thinking, probe for truth, discussed in the community Under the new situation of socialist market economy, how to learn from and absorb Western “public finance theory” and insist on and develop the important theoretical issue of “national distribution theory”. After reading, I feel that this new masterpiece of Mr. Deng has the following characteristics in the academic view: