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2000年11月11日,全国财税与西部大开发高级研讨会在西南财经大学开幕,来自全国各地的约40位专家学者参加了本次为期2天的研讨。研讨会的中心议题是财政的基础理论问题和如何发挥财税作用促进西部大开发。著名经济学家许毅在会上作了专题报告。关于财政基础理论问题。西南财经大学王国清教授认为,财政的本质就是以国家为主体的分配关系,这无论对资本主义财政,还是社会主义财
On November 11, 2000, the National Seminar on Finance, Taxation and the Grand Development of the Western Regions was opened in Southwestern University of Finance and Economics. About 40 experts and scholars from all over China participated in the two-day seminar. The central topic of the seminar is the basic theoretical issue of finance and how to give play to the fiscal and taxation functions to promote the development of the western region. Xu Yi, a famous economist, made a special report at the meeting. On the basic theory of finance. Professor Wang Guoqing of Southwestern University of Finance and Economics believes that the essence of finance is the distribution of the country as the main body, which is both capitalist and financial