近几年来，我国经济发展和财政运行面临的新形势、新情况和新问题，为财政理论研究提供了广阔的空间，也提出了许多新的课题。其中有些问题，我们在财政改革和发展的实践中已经开始进行探讨，但研究还需要不断深入。从建立社会主义市场经济体制下完整的财政理论体系出发，研究 In recent years, the new situation, new situations and problems facing China’s economic development and financial operation have provided ample room for the study of the theory of finance and put forward many new topics. Some of these problems have already begun to be explored in the practice of fiscal reform and development, but the research needs to be further deepened. Starting from the establishment of a complete system of financial theory under the socialist market economic system