1957年许廷星教授出版专著《关于财政学的对象问题》,系统阐述了我国财政学的研究对象,形成了相当长时间我国财政学界居主流地位的财政理论。随着形势的发展和条件的变化,我们需要继承和发展前人的研究成果,进一步丰富我国财政理论的内容。当前,为了统筹城乡发展,缩小城乡差距,在搞好 In 1957, Professor Xu Tingxing published the monograph on the subject of finance, which systematically expounded the research object of our country’s finance and formed the financial theory of the mainstream position of the finance profession in our country for a long time. With the development of the situation and changes in conditions, we need to inherit and develop the achievements of previous studies and further enrich the contents of China’s financial theory. At present, in order to make overall plans for urban and rural development, narrowing the gap between urban and rural areas is going well