当前我国财政学界正在积极推进中国特色财政学理论体系建设,而以哪一种理论作为其理论基础是关系这项理论创新工程能否取得预期成果的关键因素之一.就此问题,从理论基础的定位方向、原则和具体内容层面进行了探索,认为根据中国经济社会制度背景和财政学特定学科属性,中国特色财政学研究理应将马克思主义基本原理和中国特色社会主义思想确定为理论基础,具体包括三个层次:一是马克思主义的立场、观点、方法,二是马克思主义经济学、政治学基本原理和中国特色社会主义理论中关于经济发展、改革和国家治理的系列论述,三是马克思主义经典作家的公共经济思想.同时,就正确处理以马克思主义为理论基础与批判地吸收古今中外其他学派优秀思想理论成果之间关系提出了看法.%At present,the financial academia of our country is actively promoting the construction of the theory system of finance with Chinese characteristics,and which theory is the basis of its theory is one of the key factors of whether the theoretical innovation proj ect can achieve the expected results.This paper explores from the direction of selection,the selection of principles and the specific selection of the content.According to the background of China's economic and social system and the attributes of the specific discipline of finance,the study of Chinese characteristics of finance should choose the basic principle of Marx doctrine and the socialist ideology with Chinese characteristics as the theoretical ba-sis,which includes three levels:one is the standpoint,the viewpoint and the method of the Marx doc-trine;two is the series of discussions on the economic development,the reform and the state govern-ance in the theory of Marx's economics,the basic principles of politics and the theory of socialism with Chinese characteristics;three is the public economic thought of Marx's classic writers.At the same time,it puts forward a view on correctly dealing with the relationship between Marx doctrine as the theoretical basis and critically absorbing the relationship between the outstanding ideological and theo-retical achievements of other schools of thought in both ancient and modern schools and foreign coun-tries.
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