关键词: 财政理论, 马克思主义财政学说, 中国历史理财智慧, 西方财政理论  ,

Abstract: The Innovation of Socialist Finance Theory with Chinese Characteristics in the New Era has three important elements，which are the “root” of traditional Chinese financial management culture，the “principles” of Marxist fiscal theory and the “method” of Western fiscal theoryIn terms of historical financial wisdom，a series of financial ideas such as Confucianism，Taoism and Legalism were produced in ancient China，which need to be inherited and innovatively developed based in the new eraIn terms of Marxist financial theory，Marx and his classical writers have formed various scientific theories on financial value subjects，endogenous dynamics and social forms based on the essence of finance，which need to be creatively transformed based on national conditions in the new eraWestern fiscal theory has put forward various theories based on “market failure”，which have important inspirations for China to play the decisive role of market in resource allocation，and need to be borrowed based on local conditions for rationalization in the new eraIn the past，a lot of researches have been conducted on the local application of Western fiscal theories，the Sinicization of Marxist fiscal theory and the modernization of historical experiences，but they are fragmented from each otherBy integrating the three，this paper may be able to deconstruct Chinese fiscal theory and governance practice from a new perspective and provide new academic references for further deepening fiscal reform in China in the future

Key words: Fiscal theory, Marxian fiscal theory, Chinese historical fiscal wisdom, Western fiscal theory