刘邦驰认为,财政学作为一门独立的学科,在科学门类划分上,它的属性是什么?长期以来,理论界的一个共同观点,把财政学的学科属性定位为经济学的组成部分。我认为,这一流行观点是否准确,有待进一步研究。无庸讳言,财政学与经济学休戚相关,血肉相连。经济学的产生、发展,是财政学产生、发展的前提。经济学的基本原理是财政学的理论基础,对财政学理论体系的建立、发展起着指导和方法论的作用。财政理论在实践中的丰富和发展,又是经济学理论在特定领域的延伸和抽象,为经济学理论的充实和发展 LIU Bang-chih thinks that, as an independent discipline, is finance science a part of science? What is its nature? For a long time, a common view of theorists is that the discipline of finance is positioned as an integral part of economics. In my opinion, the accuracy of this popular view needs further study. Needless to say, the finance and economics are related, flesh and blood. The emergence and development of economics are the prerequisites for the emergence and development of finance. The basic principle of economics is the theoretical basis of finance, which plays a guiding and methodological role in the establishment and development of the theoretical system of finance. The enrichment and development of financial theory in practice is also the extension and abstraction of economic theory in specific fields, which is the enrichment and development of economic theory