近两年,财政学界对财政起源问题的讨论很活跃,各抒己见,各有见地。现将讨论中对财政产生的条件和时间,财政和国家的关系方面的几种主要不同观点,包括共同需要决定论、国家决定论、经济条件决定论等。分别简介如下: 一、社会共同需要决定论。这是近几年出现的一种新的观点,在财政学界有一定的影响。 1、关于财政产生的条件和时间:持这种观点的同 In the past two years, the financial scholars have been very active in discussing the issue of the financial origins and expressed their opinions and opinions. We will now discuss several major different points of view concerning the conditions and time of finance, the relationship between finance and state, including the common needs determinism, the state determinism, and the economic conditions determinism. Brief introduction are as follows: First, the community needs a common determinism. This is a new perspective that has emerged in recent years and has some influence in the financial field. 1, on the financial conditions and time: with this view of the same