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“财政学”理论经历了经济学发展的不同阶段,其研究领域和方法论不断扩展与丰富。而“财政学”学科的发展正是源于“财政学”理论的发展,其囊括的研究领域与各高校承担“财政学”学科建设的组织的职能范围也随着理论的发展而不断变化。本文基于对财政学研究对象性质的分析,考察中国各高校承担“财政学”学科建设的组织的名称变化及建设情况,进一步反映“财政学”理论变化的内涵与外延,反映“财政学”学科的交融性。
“Theory of Finance ” has experienced different stages of the development of economics, its field of research and methodology continue to expand and enrich. However, the development of the discipline of “finance” stems from the development of the theory of “finance”, and the scope of the functions of the organization covered by the research field and the universities undertaking the “ The development of continuous change. Based on the analysis of the nature of the object of study of financial science, this paper examines the name changes and construction of the organizations undertaking ”fiscal science“ in colleges and universities in China, and further reflects the connotation and extension of the theoretical changes of ” The blending of “science of finance” discipline.