关键词: 战略调整,现代财政,财政学科属性,财政制度创新

Abstract: The new positioning of finance is not proposed by the Third Plenary Session of the 18th CPC Central Committee from a theoretical consensus in the fiscal academic circle, but from a new demand on the fiscal development after a new strategic judgment is made according to the present domestic and international dynamic developments. This naturally triggers a debate on the discipline attribute of the fiscal science. The findings of a in-depth analysis show that the practical development demand under China’s strategic adjustment, the demand of the new national strategy implementation and the demand of the innovation of fiscal system are the underlying causes which stimulate the controversy about the discipline attribute of the fiscal science and tend to make it a inter-discipline science. Therefore, we should take advantage of this controversy, clarify that finance is the core element for the implementation of national strategy, strengthen the understanding of training of fiscal talents and enrichment of the fiscal interdisciplinary studies during the process of the discussion of the discipline attribute of the fiscal science.

Key words: strategic adjustment; modern finance; fiscal discipline attribute; innovation of fiscal system