【摘要】 本文结合20世纪50年代以来我国财政经济发展历史和我本人作为何先生学生的学习经历与体会，通过回顾和梳理何振一教授创建“社会共同需要论”以及以此为基础形成的涵盖“财政一般”与“财政特殊”范畴的一整套包容性财政科学理论框架体系的过程，分析“社会共同需要论”的学术意义，展望“社会共同需要论”对财政科学发展的长期影响，追思何振一教授的学术贡献。本文实际上也是作者学习和研究“社会共同需要论”的初步体会和成果。更多还原

【Abstract】 Based on the history of fiscal and economic development from the 1950s in China and my Ph.D. study experience under the supervision of professor He Zhenyi, I reviewed and sorted out the formation of the fiscal theory of social common needs and its development, its importance for and influence on the future of fiscal science in the paper. I believe that the theoretical framework of inclusiveness which is based on the theory of social common needs is professor He’s contribution to the fiscal science. This paper also sums up the author’s preliminary thoughts about the fiscal theory of social common needs.更多还原