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财政学课程不仅是高等财经院校财政专业的主干课程,而且对其他许多财经类专业来说也一直是一门重要的必修课程。尤其是1987年国家教委把财政学列为高校财经类专业的11门核心课程之一后,它的地位和影响便显得愈加突出起来,成为现代经济管理人才必须掌握的基本经济理论课。这样,编写崭新的具有中国特色的《财政学》,以更好地满足教学需要就成为一项迫不及待的任务。本文拟结合财政理论与实践的发展,就财政学教材的发展、现状、特点、缺陷,教材建设的指导思想和基本要求,以及教材编写中的若干难点问题略叙管见,也可以算作是参与财政学教科书建设争鸣中的一家之言。
The finance course is not only the main course of finance for higher finance and economics colleges but also an important compulsory course for many other finance and economics major. Especially since 1987, when the State Education Commission listed finance as one of the 11 core courses in finance and economics in colleges and universities, its status and influence have become more prominent and become the basic economic theory class that must be mastered by modern economic management personnel. In this way, the preparation of a new “finance” with Chinese characteristics to better meet the needs of teaching has become an unforgettable task. This paper intends to combine the development of financial theory and practice to discuss the development, current situation, characteristics, defects, the guiding ideology and basic requirements of the textbook construction as well as some difficult problems in the compilation of the textbook, Finance textbook construction contention of one of the words.