Abstract: ince 1980s public finance research and education in China had been experiencing a switch from former Soviet Union academic system to modern mainstream public finance theory which was mainly based on the AngloSaxon orientation. This change fastened the internationalization of Chinas public finance research. Also the internationalization toward AngloSaxon orientation means the competitive public finance tradition was gave up which had negative effect on the development of public finance theory in China. By analyzing two theoretical sources of modern mainstream public finance this paper raised the question that where Chinas public finance research should be toward in the future.

Key words: Anglo-Saxon orientation to public finance, continental-orientation of public finance, public finance in China

摘要： 20世纪80年代以来，中国的财政学教学与科研逐渐摆脱了原苏联财政学体系的影响，全面转向以英美财政学传统为主要特色的当代西方主流财政学。这既加速了中国财政学“国际化”的进程，同时，这种以“英美化”为标志的“国际化”进程，也对当代中国财政学研究带来了负面影响。本文在对当代主流财政理论两大源流——英美财政学传统与欧洲大陆财政学传统——的理论特色和历史演化进行梳理的基础上，提出了“中国财政学应向何处去”的问题。

关键词: 英美财政学传统 , 欧洲大陆财政学传统 , 中国财政学