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一、财政制度的界定界定“财政制度”的关键在于弄清“制度”的内涵。新制度经济学的研究中,许多学者把制度分为正式制度和非正式制度两大类。其中,正式制度,主要包括政治制度、经济制度、各种合同制度等。非正式制度,主要指社会习俗、习惯行为、道德规范、思想信仰和意识形态等。
First, the definition of the financial system The definition of “financial system” lies in the definition of “system”. In the study of new institutional economics, many scholars divide the system into two categories: formal system and informal system. Among them, the formal system, including the political system, economic system, various contract system. Informal institutions, mainly refers to social customs, habits, ethics, ideological beliefs and ideology.