1996年和1998年，教育部先后调整了研究生和本科生专业目录。其中的一个重大变化，就是管理学从经济学中分离出来，成为一个独立的学科门类。并且，在管理学门类项下，公共管理单设，成为一级学科。就我们所耕耘的财政学科而言，在此之前，包括财政支出管理、政府采购管理、税 In 1996 and 1998, the Ministry of Education successively adjusted the professional directory of postgraduates and undergraduates. One of the major changes is that management science is separated from economics and becomes an independent discipline. And, in the management of the category, the public management alone, a subject. As far as the financial discipline we work is concerned, prior to this, we have included financial expenditure management, government procurement management, tax