一、关于政府预算学科属性的纷争近年来,许多学者对政府预算(或公共预算)①的学科归属问题提出了不同的看法,认为中国将政府预算归于财政学科之下研究是不当的,提出将政府预算纳入到政治学或公共行政学的研究范畴。如有的学者认为虽然公共预算研究借鉴了许多经济学理论,但并不等于说公共预算研究是经济学的研究领域,而是政治学和公共行 I. Disputes over Discipline Attributes of Government Budgets In recent years, many scholars have put forward different opinions on the subject ownership of government budgets (or public budgets). 1 They think it is improper for China to attribute government budgets to the subject of finance, The government budget is included in the study of politics or public administration. Some scholars think that although public budget research draws on many theories of economics, it does not mean that public budget research is the field of economics, but political science and public practice