《政治经济学》在高等财经院校中具有两重作用。一方面,它是马列主义理论课,是党在学校中进行思想政治教育的重要内容;另一方面,它又是专业基础理论课,为财经院校所设各门专业课打下理论基础。这是人们所熟知的。《政治经济学》是政治理论课又是专业基础课,这是这门学科的研究对象的特殊性质决定的。 “Political economy” plays a dual role in higher finance and economics colleges. On the one hand, it is a Marxist-Leninist theory course and an important part of the Party's ideological and political education in schools. On the other hand, it is also a professional basic theory course, laying a theoretical foundation for various specialized courses set up by financial institutions. This is well known. “Political Economics” is a political theory course is a professional basic course, which is the subject of the study of the special nature of the decision.