论文部分内容阅读
最近,王达同志在《经济研究》1994年第3期上发表了大作“重新认识财政范畴”(下简称“王文”),对如何认识财政本质提出一些值得重视的观点和思考方法,值得我们在探讨这一问题过程中借鉴。但是,对该文的某些基本观点本人却不敢苟同。在此,不揣冒昧地提出以就教于王达同志。 一、财政是否“公共融资” 王文认为,财政的基本释义是“资金融通”,因此,Public Finance一词应译为“公共融资”或“公共金融”。王文还认为“西方学者把政府收支称为‘公共融资’。这是因为:收与支是财政活动的两个方面,收是筹集资金,支是运用资金;筹资用资构成完整的融资行为。”我们认为,王文这种观点是缺乏说服力的。 首先,事物的本质是同类现象中一般的共同的
Recently, Comrade Wang Da published his masterpiece “Re-Understanding the Category of Finance” (“Wang Wen”) in the third issue of the “Economic Studies” in 1994, and put forward some worthy points of view and thinking on how to understand the nature of finance. We learn from the process of exploring this issue. However, I do not agree with some basic views of the article. Here, we should not presume to propose to teach Comrades Wang Da. First, finance is “public financing” Wang believes that the basic definition of finance is “financing”, therefore, Public Finance should be translated as “public financing” or “public finance.” Wang Wen also believes that “Western scholars refer to government revenue and expenditure as” public financing. “This is because income and expenditures are two aspects of fiscal activities, and revenue is used to raise funds and funds are used. Funding for financing constitutes a complete financing Behavior. ”We think this view of Wang Wen is not convincing. First of all, the essence of things is common in similar phenomena