一、公共经济学的形成过程 公共经济学(当代西方财政理论的称谓)的形成过程一直伴随着公共经济与私人经济的比较研究。自从人类社会产生的时候起,人类的思想家、哲学家、政治学家以及经济学家就开始思考国家的原因和作用、政府的活动与职能,而且是自觉或不自觉地将政府活动与私人活动进行类比。早在17世纪,英国哲学家霍布斯就从社会契约论的观点提出了“利益赋税说”,其实质无异于承认个人与政府之间存在一种等价交换的财政关系, I. The Process of Public Economics The formation of public economics (the title of contemporary Western fiscal theory) has been accompanied by a comparative study of public and private economies. Since the emergence of human society, human thinkers, philosophers, political scientists and economists have started to think about the causes and effects of the state, the activities and functions of the government, and they consciously or unconsciously turn government activities and private activities Analogy. As early as the 17th century, Hobbes, an English philosopher, put forward the theory of “interest taxation” from the perspective of social contract theory. Its essence is tantamount to admitting that there exists an equivalent exchange financial relationship between individuals and the government,