一、首先是确立我国财政学理论基础的政治和法律依据这是由财政的实质和财政工作的政治属性决定的。前者是以国家为主体的分配关系,后者是一项最大的政治工作。而财政学作为研究和论述财政运行规律和工作要领的科学著作,其理论基础的确立,应以国 First, the first is to establish the political and legal basis for the theoretical foundation of China’s financial theory. This is determined by the political nature of the fiscal and financial work. The former is a state-based distribution and the latter is one of the largest political work. As a scientific book that studies and discusses the law and practice of the operation of finance, the establishment of its theoretical basis should be based on