西方财政学

清末民初西方财政学在中国的传播

Spreading of Western Public Finance in China at the End of Qing Dynasty and the Beginning of Republic of China

在西方财政学中，财政政策的定义先是强调财政政策手段，以后逐步向强调财政政策目标转移。

In the west , the definition of fiscal policy emphasized its means at the beginning , then , it turned to emphasize its targets .

把西方财政学的发展分为三个阶段，即古典学派之前的财政学、古典学派的财政学和凯思斯主义及其后的各学派。

The development of western finance is divided into three stages : finance before classical school , finance of classical school , and various schools of Keynesianism and after Keynesianism .

作为中国近代经济思想史重要组成部分的中国近代税制改革思想，系以西方财政学为理论依据，其产生和发展，与西方财政思想在中国传播的进展密切相关。

Chinese neoteric tax system reform thought , as important part of Chinese neoteric economic thought history , is based on western public finance theories and its birth and development is closely related to the spread of western public finance in China .

我国财政政策目标设定与和谐社会构建关系研究在西方财政学中，财政政策的定义先是强调财政政策手段，以后逐步向强调财政政策目标转移。

Research into the Relationship Between Establishing the Goal of China ′ s Financial Policy and Constructing the Harmonious Society In the west , the definition of fiscal policy emphasized its means at the beginning , then , it turned to emphasize its targets .

二十世纪中后期，西方财政学的发展经历了从政府收支向公共经济的转化，在转化的过程中，公共物品理论受到了广泛的关注。

During the late of 20th century , the development of western public finance had experienced the transition from ' government revenue and expenditure ' to ' public economics ' . In this process of transition , the theory of public goods has been widespread concerned .