由于工作的原因 ,这些年来 ,我接触过国内一些不同版本的财政学教科书。这些教科书在推进学科建设、改革开放与培养人才等方面 ,都起到了积极作用。党的十四大报告把建立社会主义市场经济体制确定为我国经济体制改革的目标之后 ,新形势给财政教育理论工作者提出了许多需要认真 Due to my work, I have been in contact with some different versions of financial textbooks in China over the years. These textbooks play an active role in advancing disciplinary construction, reform and opening up and personnel training. After the report of the 14th National Congress of the Communist Party of China set the establishment of a socialist market economic system as the goal of China’s economic structural reform, the new situation has raised many questions for the financial education theoretical workers