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厦门大学教授邓子基同志多年研究的重要成果《马克思恩格斯财政思想研究》一书,最近已由中国财政经济出版社出版。该书是我国第一部系统研究马克思恩格斯财政思想的学术专著。全书将近20万字,内容包括马克思恩格斯财政思想的渊源,财政与国家的关系,财政与再生产原理,对资本主义国家预算、财政支出、税收、公债和财政赤字的评论,对社会主义财政学的启示,以及马克思恩格斯财政思想在我国的发展等。作者努力进行系统整理和研究的态度是:既要反对教条论,又要反对过时论。这也可以说是该书的主要特点。
The important achievement of many years' study by Comrade Deng Ziji, a professor at Xiamen University, has been published by China Financial and Economic Publishing House recently. This book is the first academic monograph in our country to systematically study Marx and Engels' financial thinking. The book covers nearly 200,000 words and covers the origins of Marx and Engels's fiscal thinking, the relationship between finance and state, the principle of finance and reproduction, the commentary on capitalist country budgets, fiscal expenditures, taxes, public debts and fiscal deficits, and its implications for socialist finance , As well as the development of Marx and Engels's financial thoughts in our country. The author's efforts to systematically organize and study the attitude is: we must oppose the doctrine of dogma, but also opposed to outdated theory. This can also be said that the main features of the book.