论文部分内容阅读
地方志的功能可以区分为基本功能和政策功能两个层面。其中存史功能是基本功能,资治和教化则属于政策功能。从历史上来看,财政志具有较强的历史传承性和稳定性。目前,财政志多由财政、税务部门主持编修,其中存在某些需要协调与整合的问题。从篇目结构上来看,财政志的编修与传统财政学框架结构基本雷同。针对这些问题。在地方志经济部类的编修中,对于首轮志书编修统合古今与详今略古、树碑立传与留存史料、人物入志等问题需加以辩证认识。在政策建议上,需要关注地方志经济部类存史真实性问题、注重与其他具有史料性质财经文献的区别、突出记录各地财政管理中的制度创新等方面。
The function of local chronicles can be divided into two levels: basic functions and policy functions. Among them, the historical function is the basic function, and the capital and education are the policy functions. Historically, the fiscal Chi has a strong historical heritage and stability. At present, most of the financial statements are compiled and edited by the finance and taxation departments. There are some problems that need to be coordinated and integrated. From the point of view of structure, the compilation of financial records is basically the same as the structure of traditional financial framework. to deal with these problems. In the compilation of local economic categories, there is a need to provide a dialectical understanding of the issues related to the compilation and editing of the first round of calligraphers, such as integrating ancient and modern with the present and slightly ancient ways, establishing and distributing the historical materials and personal records of the monument. At the policy suggestion, we should pay attention to the authenticity of the historical records of the local economic departments, pay attention to the differences with other financial documents with the historical nature, and highlight the institutional innovation in the financial management of various places.