【摘要】：為研究2011—2015年我國財政學領域研究工作的基本動態(tài)與特征,筆者選取以《財政研究》和《稅務研究》為引領的19種典型代表性學術刊物作為研究樣本。樣本期刊5年間發(fā)表財政學論文3 175篇,平均每年發(fā)表財政學文獻約635篇。其中高校學者發(fā)表的論文占四分之三,研究所和實務部門占四分之一;高校中財經(jīng)類院校占三分之二,綜合類院校占三分之一。一批主要來自中國人民大學、廈門大學、東北財經(jīng)大學和中央財經(jīng)大學的學者表現(xiàn)突出。研究主題可以分為財政學理論、稅收學、財政支出、財政分權及均等化、政府債務及融資、財政管理及預算體制、宏觀財政政策以及其他共8類。各主題的研究熱度分布不平衡,稅收學主題的文獻數(shù)量占總數(shù)的58%,財政支出與宏觀財政政策占比均超過8%,而研究發(fā)文數(shù)量最少的主題是財政學理論。
[Abstract]:In order to study the basic dynamics and characteristics of the research work in the field of Finance in China from 2011 to 2015, the author selected 19 typical representative academic journals leading by the financial research and the tax research as the research samples. The sample periodicals published 3175 financial papers in 5 years, with an average of about 635 articles in finance each year. 3/4 of the papers published, 1/4 in research and practice, 2/3 in Colleges and universities in finance and economics, and 1/3 in comprehensive colleges and universities. A batch of scholars mainly from Renmin University of China, Xiamen University, Dongbei University of Finance and Economics and Central University of Finance and Economics can be divided into fiscal theory and tax Study, fiscal expenditure, fiscal decentralization and equalization, government debt and financing, financial management and budget system, macro fiscal policy and other 8 categories. The research heat distribution of each topic is uneven, the number of literature on the subject of tax science accounts for 58% of the total, and the proportion of fiscal expenditure and macro fiscal policy is over 8%, and the number of research documents is the least. The subject is the theory of finance.
【作者單位】： 上海財經(jīng)大學公共經(jīng)濟與管理學院;
【分類號】：F812;G353.1
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本文編號：2166286