自亚当·斯密提出国家是“市场守夜人”以来，财政学研究方兴未艾，特别是２０世纪３０年代以凯恩斯为首的一批经济学家对财政学研究达到了登峰造极的地步。７０年代由于中东石油危机，世界经济陷入“滞胀”状态，人们开始怀疑凯恩斯学说，以此为契机，众多经济学说如雨后春笋 Since Adam Smith proposed that the country is a “market watchman”, the study of finance has been on the rise. Especially the economists led by Keynes in the 1930s have made great strides in the study of finance. As the Middle East oil crisis in the 1970s, the world economy into a “stagflation” state, people began to doubt Keynes doctrine, as an opportunity, many economics theory springing up