【作者简介】欧阳静，江西财经大学财税与公共管理学院

【文章来源】《社会学研究》2024年第1期

【内容提要】被称为“财政社会学之父”的葛德雪对财政社会学进行过明确界定，指出财政社会学是财政学与社会学相结合，用社会学方法研究历史和现实经验中的财政问题，探讨财政、国家与社会之间相互关系的社会学分支。财政社会学起源于葛德雪和熊彼特对财政危机的探讨，发展于马丁等人对税收秩序的分析。财政社会学将回应我国财政研究的“经济化”问题，满足国家提出的“财政是国家治理的基础和重要支柱”的理论需求。

【关键词】财政社会学；国家；社会；秩序

【基金项目】本文系国家社会科学基金项目“财政社会学的梳理与构建研究”（19BSH104）的阶段性成果

【全文链接】https://shxyj.ajcass.com/Magazine/show/?id=89758

Origins, Development and Implications of Fiscal Sociology

Abstract：Rudolf Goldscheid, known as the 'father of fiscal sociology', has clearly defined fiscal sociology, pointing out that fiscal sociology is mainly a combination of finance and sociology. Its function is to use sociological methods to study historical financial problems and real-world experience, and to explore the interrelationship among finance, the state and society. Fiscal sociology originated from Rudolf Goldscheid and Joseph A. Schumpeter's discussion of fiscal crisis, and developed from the analysis of tax order by scholars such as Isaac William Martin. Fiscal sociology will respond to the 'economization' of fiscal research in China to meet the theoretical demand of the State that 'finance is an important foundation and pillar of national governance'.