拥书自雄,伦理济世盛夏的秦岭,清凉的山风仍吹不散浓重的暑意,蝉鸣环绕间,一场对著名财税伦理学者姚轩鸽先生的访谈,在山间一处简陋的农家居室开始。姚先生言谈豪阔疏朗,颇有西北汉子的风度,令人精神振奋;论及所做学术研究,逻辑严谨,如霁月清风,令人豁然开朗。相谈之下,再看床榻、书桌之上铺排盈满的书籍、书稿、资料……在这片貌似凌乱中,已经架构出了一门新的学科体系——财税伦理学,而一条通往优良财税治理体系之路也隐隐绰绰地明晰平坦起来。多年来,姚先生循着恩师王海明教授《新伦理学》的足迹,将其核心理念应用到财税问题研究,创建 Since the beginning of the book, Qin ethnically ethical Qinling, cool mountain breeze still blowing heavy concentration of summer, cicadas surrounded by a famous tax and tax expert Mr. Yao Xuan pigeon interviews, in the mountain a humble Farmhouse began. Mr. Yao talked broadly and generously. It was quite demeanor of the Northwestern man. It was refreshing. He spoke of the rigorous logic of academic research. Under the discussion, look at the couch, the books on the table full of books, manuscripts, materials ... In this seemingly messy, has constructed a new discipline system - fiscal and tax ethics, and a leading The road to good fiscal management system is also faintly clear and flat. Over the years, Mr. Yao followed the footsteps of his mentor, Professor Wang Haiming, “New Ethics”, applied its core concepts to the study of fiscal and tax issues, and created