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本文从财政社会学这一新的角度,运用经济学、政治学、社会学的有关研究成果,重新定义了财政体制,并以此为研究的切入点,分析了我国中央集权型财政体制的起源、确立和维系,认为建立在小农制经济和官僚制经济基础之上的中央集权型财政体制是造成我国古代社会发展停滞的深刻根源,并认为对西汉时期形成的这一财政体制进行全面的突破,是我国取得社会经济进一步发展的关键。
From the new perspective of financial sociology, this paper uses the relevant research results of economics, political science and sociology to redefine the financial system. Taking this as the research starting point, this paper analyzes the origin of the centralized fiscal system in China , Established and maintained that the centralized fiscal system based on the economy of small-scale farmers and the bureaucratic economy is the root cause of the stagnation of the development of the ancient society in our country and holds that all-round breakthroughs should be made in this fiscal system formed during the Western Han Dynasty Is the key to our country’s further socio-economic development.