《财政科学》系财政部财政科学研究所主办、北京财研杂志社出版发行的全国公开刊物。作为全国经济类核心期刊,本刊的办刊宗旨在于,适应财政作为国家治理基础和重要支柱的理论建设与学科创新的要求,助推财政理论研究,反映国内外研究成果,繁荣财政学科建设,更好地为大国政府财政制度设计、财政科学决策服务。订阅一份《财政科学》,可以起到统观全局,开阔视野,了解新情况、新问题并增长知识提高政策水平的作用。本刊征订面向各级财经部门、政府机关、基层部门、高等院校、研究机构、图书馆等单位和个人。本 “Finance Science” is the Ministry of Finance Institute of Fiscal Science sponsored by Beijing Institute of Finance published a national publication. As the core economic journals in our country, the purpose of this journal is to meet the requirements of the theoretical construction and subject innovation of finance as a basic and important pillar of state governance, boost the study of financial theory, reflect the research results both at home and abroad, prosper the construction of financial disciplines, Better design for the fiscal system of large-scale government, financial science decision-making service. Subscription to a “science of finance” can play the role of looking at the overall situation, broadening horizons, understanding new situations and new problems, and increasing knowledge to raise policy level. This journal subscription for all levels of financial sector, government agencies, grass-roots departments, institutions of higher learning, research institutions, libraries and other units and individuals. this