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在我国建立社会主义市场经济体制,不仅需要实践探索,而且需要理论重塑。然而,要重塑并构建适合社会主义市场经济需要的理论,却面临着不同寻常的困难。一方面,传统解释在特定境域的构造,意味着要有足够的理论勇气进行自我反思。另一方面,习惯意向在思维深层的凝结,反映出要用超常的智慧探思化解先验误导。令人欣喜的是,中南财经政法大学财政学博士点导师们经过数十载艰辛研究和探讨,结集出版的《重构财政理论的探索》(吴俊培著)、
Establishing a socialist market economic system in our country requires not only practical exploration but also theoretical reshaping. However, to reshape and build a theory that suits the needs of a socialist market economy faces unusual challenges. On the one hand, the traditional interpretation of the construction in a particular context means that there must be enough theoretical courage for self-reflection. On the other hand, the condensation of customary intentions in deep thinking reflects the need to use supernormal wisdom to explore and resolve a priori misleadingly. It is gratifying to note that after several dozen difficult studies and discussions, Zhongnan University of Economics and Law doctoral tutor of financial sciences compiled and published the “Exploration of Reconstructing Financial Theory” (by Wu Junpei)