CAJ | 학술논문

我国财政学界对财政本质问题的界定存在明确缺陷。要界定财政本质就必须说明财政存在的基本依据，涵盖财政学背后隐藏的人与物和人与人的关系问题。通过对各种财政现象的归纳，表明财政的本质是一种基于行政权力的公共选择下的资源配置方式。如此界定财政的本质具有重要意义。
아국재정학계대재정본질문제적계정존재명학결함。요계정재정본질취필수설명재정존재적기본의거，함개재정학배후은장적인여물화인여인적관계문제。통과대각충재정현상적귀납，표명재정적본질시일충기우행정권력적공공선택하적자원배치방식。여차계정재정적본질구유중요의의。
There is a clear defect in the definition of the nature of finance in the field of finance.To define the nature of finance,the fundamental basis of finance existence must be explained clearly, including the implied relationship between human and material,as well as between humans.The paper points out that the nature of finance is a mode of resource allocation based on the public choice of executive power.