文章摘要
论毛泽东财政思想的基本原则及当代价值
On Basic Principles of Mao Zedong’s Financial Thoughts and Its Contemporary Value
  
DOI:
中文关键词: 毛泽东  财政思想  基本原则  当代价值
英文关键词: Mao Zedong  financial thoughts  basic principles  contemporary value
基金项目:国家社科基金项目(09BK014)
作者单位
谭 明 方 中南财经政法大学 哲学院,湖北 武汉 430073 
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中文摘要:
      毛泽东是我国财政事业的开拓者和领导人,他为我们确立了财政工作实事求是的思想路线,统筹兼顾的基本方针,辩证思维的方法论原则,关注民生的价值归宿,生产与节约并重的指导思想。他提出的上述基本原则,对于解决当前普遍存在的财政预算不切实际、城乡财政不平衡、民生财政欠账过多、行政成本过高等问题具有积极的借鉴作用。
英文摘要:
      Mao Zedong,as the leader and the pioneer of China’s financial business,established the ideological line of seeking truth from facts,the basic policy of making overall plans and taking all factors into consideration,the methodology of thinking in dialectical view,the value ending of caring people’s livelihood,and the guiding theory of paying equal attention to production and saving finances.All of the basic principles he put forward have positive significance to the prevalent problems of impractical budget,unbalance in urban and rural finance,excessive debts in finance of livelihood of the people,and exorbitant administrative costs.
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