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《财政科学》是中华人民共和国财政部主管、中国财政科学研究院主办的财经类学术期刊。本刊立足于中国财政科学研究院建设“一流智库”的目标,以“贴近现实,贴近地方,贴近决策”为导向,重点突出政策理论、政策评估和政策模拟的研究,注重前瞻性、政策性、时效性、地方性和易读性,力争成为推动中国财税改革发展、促进政策完善方面具有影响力的一流中文学术期刊。
Finance Science is the finance and economics academic journal sponsored by the Ministry of Finance of the People’s Republic of China and hosted by the Chinese Academy of Financial Sciences. Based on the goal of establishing “First-rate Think Tanks” by the Chinese Academy of Financial Sciences, this publication focuses on the research of policy theory, policy evaluation and policy simulation with a focus on the perspective of “being close to reality, being close to the place and being close to decision-making” Sex, policy, timeliness, locality and readability, and strive to be the first-rate Chinese academic journals influencing the fiscal and tax reform in China and promoting policy improvement.