摘要
我国财政学界对财政本质问题的界定存在明确缺陷。要界定财政本质就必须说明财政存在的基本依据,涵盖财政学背后隐藏的人与物和人与人的关系问题。通过对各种财政现象的归纳,表明财政的本质是一种基于行政权力的公共选择下的资源配置方式。如此界定财政的本质具有重要意义。
There is a clear defect in the definition of the nature of finance in the field of finance.To define the nature of finance,the fundamental basis of finance existence must be explained clearly, including the implied relationship between human and material,as well as between humans.The paper points out that the nature of finance is a mode of resource allocation based on the public choice of executive power.
出处
《临沂大学学报》
2012年第4期37-40,共4页
Journal of Linyi University
关键词
财政本质
资源配置
公共选择
行政权力
nature of finance
resource allocation
public choice
executive power
