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现代科学技术的综合化,社会生产力的多维、多变量、多层次及其整体化,对社会主义国家的财力分配提出了以综合的观点和方法统筹分配的要求。综合财政的实践在迅速推进,呼喚着综合财政理论的建立和深化。在这种背景下,梁尚敏、杨灿明编著的《综合财政概论》,作为高等财经院校试用教材由中国财政经济出版社出版,成为我国第一部综合财力分配方面理论专著和教材,填补了财政理论科学体系的一项空白,标志着综合财政开始成为一门独立的理论学科。
The integration of modern science and technology and the multidimensional, multivariable, multi-level and integral of social productive forces have put forward the requirements for the overall distribution of financial resources in socialist countries with a comprehensive view and method. The practice of integrated finance is advancing rapidly, calling for the establishment and deepening of the theory of integrated finance. Against this background, Liang Shangmin and Yang Canming’s “Introduction to Comprehensive Finance”, as a trial textbook for higher finance and economics colleges, was published by China Financial and Economic Publishing House and became the first monograph and textbook on comprehensive financial resources allocation in our country, filling in the financial A blank of the theoretical system of science indicates that comprehensive finance has begun to become an independent theoretical discipline.