【摘要】 国家的性质与内涵可以从有机体角度来加以把握,也可以用工具性国家/目的性国家两个概念的环节来加以解释。在这样的概念基础上,财政学者可以进一步地从财政视角来审视国家成长的逻辑,由此产生的逻辑可以用西方现代国家成长的经验来加以验证。从工具性国家/目的性国家出发探索西方国家成长的财政逻辑,可以从财政视角发现,现代国家逐步成长并显现出税收国家、生产国家、福利国家三个面相由此财政面相可以清晰地看到西方国家成长的制度内容与阶段性特征。更多还原

【Abstract】 In research of public finance in China, there is an emergent need to call back the concept of "state".The "state" can be treated as an organism, or can be explained from instrumental or purposive respective. This article tries to reconstruct a framework of "state" and use it in exploring the logic of state building in western countries from a view of public finance. It says the state in the progress of western history appeared successively in three fields: tax state, productive state and welfare state. With all these, the system content and periodic characters of western countries can be read and use them as a comparative case to study China.更多还原