《财政经济评论》以繁荣财政经济科学、为国家经济部门和决策机构服务、为财经教育服务为宗旨,努力探索财政税收等领域的重大理论问题和实践问题,注重反映经济学、财政学、税收学、财税法学等领域的重要研究成果,为广大理论研究工作者和实际工作者提供一个深入进行理论探索和学术交流的平台,并致力于成为促进中国财税改革和发展进程的重要理论阵地。 The Financial and Economic Review tries to explore major theoretical and practical issues in the fields of fiscal and taxation with the objective of prospering the financial, economic and scientific fields, serving the state’s economic departments and decision-making organs, and serving the financial and education sectors. It also emphasizes economics, finance, taxation Science, finance and tax law and other areas of the important research results for the majority of theoretical researchers and practitioners to provide a platform for further theoretical exploration and academic exchanges, and is committed to becoming China’s tax reform and development process important theoretical positions.