【摘要】 基于现代财政基础理论发展史的背景，本文运用配置范式、交易范式考察了目前已有的财政基础理论以及部分理论创新的努力，目的是探索构建财政政治学理论体系，并重点探索理论体系的出发点。构建财政政治学理论体系，可以将财政国家作为研究对象并以其为出发点，这么做可以为财政基础理论的发展增添新的动力与内容。这样的财政政治学作为财政学科的重要分支，对于当前中国现代财政制度建设乃至中国式现代化探索也有帮助。更多还原

【Abstract】 Based on the background of the history of modern fiscal foundational theory, this paper examines the current systems of fiscal theory and some of the efforts of theoretical innovation,using the allocation paradigm and the catallactical paradigm, with the aim of laying the starting point for exploring the construction of a theoretical system of fiscal politics. The paper argues that it is possible to explore the construction of a theoretical system of fiscal politics based on the fiscal state as the object of study and, in doing so, to add new impetus and content to the development of basic fiscal theory. As an important branch of the fiscal discipline, such fiscal politics is also helpful for the construction of China’s modern fiscal system and even for the exploration of Chinese-style modernization.更多还原