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人类财政形态的演化有共同的规律。从财政主体结构的角度,可将中西财政形态整体上概括为“封建财政—帝国财政—全能财政—宪政财政—公共财政”的多样演化过程。西方发达国家经历了长期的宪政财政演化过程,而中国帝国财政延续的时间十分漫长,财政转型的任务更为繁重。我国在趋近实现公共财政目标的进程中,即需要持续滤去专制帝国时代遗留的毒素,也需重视汲取中西现代化进程中财政建设的经验教训,从完善宪政财政入手持续努力。
The evolution of human financial form has a common law. From the perspective of the structure of the main financial body, the financial forms of China and the West can be generally summed up as the diverse evolutionary process of “feudal finance-imperial finance-all-round finance-constitutional finance-public finance.” The developed western countries have experienced the long-term process of the evolution of constitutional finance. However, the duration of the financial expansion of the Chinese imperial government is very long and the task of fiscal transformation is more arduous. In approaching the goal of public finance, our country needs to continuously filter out the toxins left over from the empire of the empire. We must also attach importance to drawing lessons from the fiscal construction in the process of modernization and continue to make efforts to improve the constitutional finance.