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近年来,“公共财政”的理论在我国财政学界引起了极为强烈的反响。笔者认为,作为至关我国财政学理论根基和我国财政体制改革方向的重大问题,千万不能过早下结论和轻率行事,完全有必要经过财政学界同仁充分讨论,尽可能在大范围求得共识后再作计议,以保证我国财政学理论建设和财政体制改革避免不必要的损失。为此,笔者结合曾发表于《财政研究》1998年第4期之拙文“‘公共财政’辩析”的观点,对“公共财政”进一步透视,兼回答张馨教授的反驳。
In recent years, the theory of “public finance” has aroused extremely strong repercussions in the financial circles of our country. In my opinion, as a major issue that concerns the fundamentals of China’s financial theory and the direction of China’s financial system reform, we must not conclude prematurely and act recklessly. It is absolutely necessary for our colleagues in the fiscal academic circle to fully discuss and try to reach a consensus on a large scale as possible Afterwards, it will be deliberated in order to ensure that our financial theory and financial system reform will avoid unnecessary losses. To this end, the author combined with published in “Finance Research” No. 4 of 1998 clumsy “public finance” analysis of point of view, “public finance” further perspectives, and answer Professor Zhang Xin counterattack.