中国财政科学研究院(简称“财科院”)的前身——财政部财政科学研究所(简称“财科所”),系1956年按照毛泽东主席的专门指示设立的财政部直属事业单位,从事财经理论、财税政策及财务、会计理论与制度研究工作,承担着为党中央、国务院,为财政部提供决策咨询的重要职责。财科院也是改革开放后,全国最早开始培养研究生的教学单位之一,在财政学和会计学两大专业领域,从 The predecessor of the Chinese Academy of Financial Research (hereinafter referred to as the “Academy of Financial Sciences”) - the Ministry of Finance Institute of Finance (“CFSI”), was established in 1956 under the exclusive direction of Chairman Mao Zedong’s directly under the Ministry of Finance Institutions engaged in financial theory, finance and taxation policy and finance, accounting theory and system research, bear the important responsibility for the Central Party Committee and the State Council, for the Ministry of Finance to provide policy advice. The Institute of Financial Sciences is also one of the first teaching units in the country that started to cultivate graduate students after the reform and opening up. In the fields of finance and accounting,