一、公共财政理论与契约论 国内财政学界认为公共财政学说不能成立的人中,相当一部分人认为,公共财政学以社会契约论的国家学说为基础,但契约论为卢梭等人的向壁虚构之作,历史上找不到它曾经存在的根据,故公共财政学不能成立。“社会契约论……只是而且永远是一个‘美丽的虚构’,根本不是现实的反映 First, the theory and contract of public finance On the domestic financial scholars believe that public finance theory can not be established, a considerable number of people think that public finance is based on the social contract theory of the state as the foundation, but the contract theory for Rousseau et al. For history, can not find the basis for its existence, so the public finance can not be established. "The social contract theory ... is just and always a ’beautiful fiction’ and is simply not a reflection of reality