改革开放以来,我国的财政意识形态公共化历程主要在对财政各执己见的不同学派的抗衡与论争中实现,存在着“国家分配论”、“公共财政论”、“价值分配论”、“国家资金运动论”、“社会共同需要论”、“剩余产品分配论”等等学派的争辩,但最主流的乃属“国家分配论”与“公共财政论”两者之间的论 Since the reform and opening up, the process of publicizing the fiscal ideology in our country has been realized mainly in the contend and debate among different schools which have their own views on finance. There exist the values ​​of “national distribution theory”, “public finance theory” and “ Distribution Theory ”,“ State Capital Movement Theory ”,“ Social Common Needs Theory ”,“ Surplus Product Distribution Theory ”and so on. However, the most mainstream issue is the theory of“ state distribution theory ” And “public finance theory” between the two