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梁启超是我国公共财政思想的启蒙师与布道者,其公共财政理念来自于他引自西方的宪政思想,认为建立公共财政体制的前提是立宪。他把财政与政治问题同等对待,对预算与法律之间的关系、纳税人的权利与义务及外债等问题的认识与其同时代学者相比显得最为透彻。他是中国人里最早发现税收可以转嫁“秘密”的学者,并据以提出了在当时相当先进的税收政策意见。他还提出了建立中国自己的公共财政学科的设想,并亲自撰写了大量财政理论的学术论文。梁启超素抱经济立国、法律治国、教育兴国之宏愿,曾亲自参与国家财政治理的实践活动,亦为后人积累下宝贵的经验。
Liang Qichao is the enlightenment teacher and evangelist in China’s public finance thought. His idea of public finance comes from the constitutionalism that he quoted from the west. He believes that the premise of establishing the public financial system is constitutionalism. He treated the issues of finance and politics equally, and knew more about the relationship between budget and law, the rights and obligations of taxpayers and foreign debts than that of his contemporaries. He was one of the earliest scholars in China who discovered that tax revenue could be passed on “secretly” and accordingly put forward quite advanced tax policy opinions at that time. He also proposed the idea of establishing China’s own public finance discipline and authored numerous academic papers on fiscal theory. Liang Qi-chao, a member of the Central Government, has always embraced the practice of establishing a country based on economy, governing the country by law, and rejuvenating the country by education. He personally participated in the practice of state financial governance and accumulated valuable experience for future generations.