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一、公共财政思想发展的四个阶段 在当前公共财政的研究热潮中,多数研究者认为,公共财政思想或理论产生于古典主义时期,亚当·斯密是公共财政思想的创立者。通过对财政思想资料的综合分析,笔者认为,从西方财政思想发展史的角度看,公共财政思想是西方财政思想的主流。在不同的发展阶段中,都不同程度地存在和发展着公共财政思想体系,可分为四个阶段:古希腊
First, the four stages of the development of public finance ideas In the current public finance research upsurge, most researchers believe that public finance ideas or theories originated in the classic era, Adam Smith is the founder of public finance ideas. Through a comprehensive analysis of the financial thinking data, the author believes that from the perspective of the history of the development of western financial thought, the public financial thought is the mainstream of western financial thought. In different stages of development, there are different degrees of existence and development of public financial system of thought, can be divided into four stages: ancient Greece