Rethinking the Construction of Fiscal Discipline: From the Perspective of the Development of Chinese Fiscal Theory

Abstract

This paper takes the changes in the financial and tax system of China as the main thread, and explores the financial history of China from 1993 to the present. To construct the discipline of public finance, this paper proposes the necessity to break away from public finance, and even from economics, and extend to the overall cause of the country, extracting from the interconnection and interaction between pubic finance and various fields such as economy, politics, culture, society, and ecological civilization. Exploring and researching the fi scal foundation theories that belong to China and serve the world provides a solid theoretical foundation for the discipline of public finance, which is of great practical significance for the construction of China’s fi scal discipline.