加快建构中国自主的财政知识体系（深入学习贯彻习近平新时代中国特色社会主义思想·学习《习近平经济文选》第一卷专家谈）

Core Viewpoint - The construction of an independent Chinese fiscal knowledge system is essential for addressing China's fiscal issues and supporting the modernization and national rejuvenation efforts, guided by Xi Jinping's economic thought [1][5][15]. Group 1: Theoretical Foundation - The independent Chinese fiscal knowledge system must integrate Marxist principles with China's specific realities and excellent traditional culture, forming its core and root [2][3]. - The system should be based on the successful practices of China's fiscal policies since the establishment of the new China, particularly post-reform and opening up, which cannot be solely derived from foreign textbooks [4][5]. Group 2: Practical Application - The primary goal of constructing the independent fiscal knowledge system is to closely align with the practical needs of China's modernization, ensuring that fiscal practices are effectively communicated and understood [5][6]. - The system should focus on elevating successful fiscal experiences to a theoretical level, contributing to knowledge and theoretical innovation in the field of fiscal studies [5][12]. Group 3: Market Economy Context - The socialist market economy system serves as the foundational basis for the independent fiscal knowledge system, emphasizing the relationship between government and market roles in resource allocation [6][7]. - The system must address both public needs and market failures, ensuring that fiscal activities are defined and structured according to the requirements of a high-level socialist market economy [8][9]. Group 4: Logical Framework - The independent fiscal knowledge system should prioritize meeting social public needs as its underlying logic, moving beyond traditional state-centric definitions of fiscal activities [10][11]. - This approach allows for a comprehensive understanding of fiscal operations and their evolution in response to societal demands, thereby enhancing the relevance of fiscal policies [11][12]. Group 5: Strategic Goals - The transition from "localization" to "Chinese autonomy" in fiscal studies reflects a higher ambition to establish a self-sufficient and independent theoretical framework that serves China's modernization efforts [12][13]. - Emphasizing autonomy does not exclude the incorporation of beneficial elements from foreign fiscal theories, but rather seeks to harmonize these insights with China's unique context [13][14]. Group 6: Historical Context - The construction of the independent fiscal knowledge system must be situated within the broader historical context of building a modern socialist state, reflecting the achievements of civilization progress [15][16]. - Understanding the relationship between modern fiscal systems and governance is crucial for developing a fiscal framework that aligns with contemporary needs and future directions [16][17].