财政部财政科学研究所简介



　 1956年 6月，根据毛泽东主席关于财政部要加强财政经济问题研究的指示，财政部财政科学研究所（下简称本所）正式成立。现为财政部直属事业单位，担负着财经理论政策研究和财政决策可行性分析以及培养高级财会人才的任务。财政部原副部长陈如龙同志为第一任所长，第二任所长为朱楚辛。此后，著名经济学家许毅、方晓丘、宁学平、何盛明同志先后任所长。现任所长为贾康（研究员、博士生导师），其他所领导为：苏明副所长（研究员、博士生导师）、王朝才副所长（研究员、博士生导师）、罗文光（研究生部主任、副研究员）、刘尚希副所长（研究员、博士生导师）、白景明副所长（研究员、博士生导师）。1978年我国恢复研究生培养制度后，本所的研究生培养工作即于当年开始，现每年对外公开招收博士和硕士研究生。2001年 3月设立了财政学专业博士后科研流动站。1980年创办《财政研究》和《财政研究资料》（现改为《中国财经信息资料》）两刊。
本所的主要任务是：紧密结合我国各个时期经济发展和体制改革的实际情况，围绕国家财政中心工作，从事财经理论和政策研究，探讨客观经济规律，为国家决策提供咨询意见，为制定正确的财政方针政策和提高财政工作管理水平服务。研究方向和重点包括：宏观经济理论与政策；财政基础理论；收入分配；财政体制；政府预算；国家税收；财政政策与货币政策协调；资本市场；国有资产管理；会计理论与实务；政府会计；会计电算化；企业财务；审计理论与实务；投资；财政风险；社会保障；国债；国库管理；农村财政；城市财政；地方财政；区域财政；外国财经；财政史等。在各个研究方向上，我所都形成了高水平的研究成果，在国内外具有广泛影响。
本所现有具备高级专业技术职务资格的专家学者72人，中级专业技术职务资格的专业技术人员68名。
本所内设综合财政、财务会计、基础理论、区域财政、财政史、外国财政、税收政策、国有经济、金融研究室及科研组织处、会计电算化中心等10多个研究处室，有编辑部和图书资料馆两个专业机构，办公室、党办人事处、财务处三个行政后勤单位。中国财政学会秘书处、中国珠算协会秘书处也设在所内。
本所也是社会声望卓著的专门培养财政、会计、国民经济管理、企业管理等方面高级人才的机构，是国家教育部、国务院学位委员会批准的我国第一批从事博士、硕士研究生学历教育并具有学位授予权的单位，创办了我国第一个会计电算化博士点。本所研究生部（副司级单位）专门从事研究生教育管理工作。所内教育科研力量雄厚，现有博士生导师37人、硕士生导师53人。1978年至2005年已招收了28届硕士研究生、24届博士研究生。多年来为我国政府机构、企事业单位及科研教学单位培养了大量的高级人才，被业内人士称为财政界的“黄埔军校”。2004年本所作为第一批试点单位之一开展了MPAcc（会计硕士专业学位）教育工作。
本所编辑部主要负责《财政研究》和《中国财经信息资料》的编辑出版工作。《财政研究》是中国财政学会会刊（月刊），《中国财经信息资料》是本所主办的大型财经刊物，创刊于1999年，前身为《财政研究资料》。两个刊物主要反映和介绍财经动态、改革状况和财经理论成果，均为国家级核心期刊。
本所还编有《研究报告》、《财政研究简报》、《财经动态资料》、《科研内报》、《财经动态》等一些内部资料，不定期地向国务院、财政部和有关部门反映情况，供领导决策参考
中国财政学会秘书处是中国财政学会常务理事会的办事机构，负责组织财政学会的学术活动，处理财政学会的其它日常事务。
中国珠算协会秘书处是中国珠算协会常务理事会的办事机构，负责组织珠算协会的学术及珠算、心算比赛活动，处理珠算协会的其它日常事务，承担世界珠算心算联合会秘书处工作（世界珠算心算联合会秘书处常设在中国）。
本所1998年开始招收博士后研究人员（当时未设站，是招收的留学归国博士）。本所财政学专业（一级学科为应用经济学）博士后科研流动站于2001年 3月正式设立。会计学专业有博士学位授予权，还未设博士后科研流动站，可作为非设站点招收归国留学博士作博士后研究。
改革开放以来，本所与国外财政界的交往与合作研究日益扩大，所内科研人员多次到美国、英国、法国、德国、意大利、日本、韩国、俄罗斯、加拿大、澳大利亚、巴西、以色列、南非、埃及、印度、泰国、新加坡等国家考察、学习、参加研讨会，进行合作课题研究，并派出多批中青年科研骨干赴国外培训，学习外国财政理论和实际工作经验。多次邀请和接待世界各国的财经专家、学者来华访问，进行学术交流。



Brief introduction of Research Institute for Fiscal Science,

Ministry of Finance

In June 1956, as per the instruction of Chairman Mao Zedong that the Ministry of Finance (MOF, hereinafter) needed to reinforce research work on fiscal and economic issues, the Research Institute of Fiscal Science (RIFS, hereafter) was officially founded. Now RIFS is a public service institution directly subordinate to MOF, whose primary duties are to undertake fiscal theoretical study and policy development, fiscal policy feasibility study, as well as the training of advanced accountants. Mr. Chen Rulong, the former vice minister of MOF, was the first president of RIFS. He was succeeded by Mr. Zhu Chuxin. Four famous economists, Mr. Xu Yi, Fang Xiaoqiu, Ning Xueping, and He Shengming presided RIFS in the following years. The current president is Professor Jia Kang, who concurrently supervises Ph. D candidates at the Graduate School of RIFS. The other members of RIFS"s top management are: Vice President Su Ming (Professor, Supervisor of Ph. D candidates), Vice President Wang Chaocai (Professor, Supervisor of Ph.D candidates), Dean of the Graduate school of RIFS, Mr. Luo Wengang (Associate Professor), Vice President Liu Shangxi (Professor, Supervisor of Ph. D candidates), and Vice President Bai Jingming (Professor, Supervisor of Ph. D candidates). After graduate education system was reestablished in China in1978, the Graduate School of RIFS now has been annually accepting graduate students for master and PH.D degrees. Post-doctoral stations for public finance specialty have also been established in RIFS since March 2001. Two academic journals, Public Finance Research and Information on Public Finance Research (currently named as Information on China"s Finance and Economics ), were also created in 1980.

The mission of RIFS is to conduct financial and economic theories and the development of public policies on the basis of the realities at different economic stages and reform in China so as to provide policy consultancy for fiscal policy-making and the improvement of fiscal work management. RIFS focuses on:

? macroeconomic theory and policy,

? fundamentals of fiscal theory;

? income distribution, fiscal system,

? government budget,

? national tax,

? the cooperation of fiscal and monetary policy,

? capital market,

? state-owned assets management,

? accounting theory and practice,

? government accounting,

? accounting computerization,

? corporate finance,

? auditing theory and practice, investment,

? fiscal risk,

? social security,

? national debt,

? treasury management,

? rural public finance,

? urban public finance,

? local public finance,

? regional public finance,

? foreign public finance,

? fiscal history and etc..

RIFS is celebrated in all these fields in and outside China.

So far, RIFS has 72 researchers with the titles of professors and associate professors and 68 assistant professors.

The internal organizational setup of RIFS is as such: 12 Divisions respectively engaged in Comprehensive Public Finance research, Accounting research, Fundamental Theory research, Regional Public Finance research, Fiscal History, Foreign Public Finance research, Tax Policy research, State-owned Assets research, Finance research, and general research organization, and accounting computerization center. Another two professional divisions are journal editing board and the institute"s library. Service and administrative units of RIFS include General Affairs Office, Personnel Office, and Accountant Office. The Secretary of China Public Finance Association and the Secretary of China Abacus Association are also currently affiliated to RIFS.

RIFS has prestigious reputation of cultivating advanced professionals in such fields as public finance, accounting, national economy management, and corporate management. It was also among the first group of institutions entitled to graduate education by Ministry of Education and Diploma Committee of the State Council. RIFS is the first institution starting PH.D education in the field of accounting computerization in China. The Graduate School of RIFS specializes in graduate education and has a strong faculty consisting of 37 Ph.D candidates" supervisors and 53 master candidates supervisors. From 1978 till now, it has recruited master candidates for 28 years and PH.D candidates for 24 years during the period. In recent years RIFS have trained and supplied many outstanding graduates for governmental agencies, public service units and enterprises, and research and education institutions, which earned RIFS the title of “West Point School” in the field of public finance. In 2004, RIFS started the education of MPAcc (Master of Public Accounting) as one of the first group of pilot institutions.

The Editing Board of RIFS edits and publishes two journals, Public Finance Research and Information on China"s Finance and Economics . Public Finance Research is the journal of China Public Finance Association (monthly journal) while Information on China"s Finance and Economics, created in 1999 and originally called Information on Public Finance Research , is the journal of RIFS. These two journals covers most updated financial and economic developments, reform measures and analysis, as well as theoretical research on finance and economics in China. Both journals are among the national core periodicals.

Besides, RIFS staff also edits such internal journals as Research Report , Briefs on Public Finance , Information on the News of Finance and Economics , Internal Research Report , and News on Finance and Economic, which are sent to the top leaders at the State Council, Ministry of Finance, and other related ministries as policy recommendation materials.

The Secretary of China Public Finance Association is the administrative body of the association, mainly in charge of organizing academic activities of the association and dealing with other regular affairs of the association.

Similarly, the Secretary of China Abacus Association is the administrative body of the association organizing academic activities, arranging matches on abacus and heart calculating, and dealing with other regular affairs of the association. It also acts as the Secretary of the World Abacus Calculating and Heart Calculating United Association.

Since 1998 RIFS began accepting post-doctoral researchers (at that time no stations were set up and only returned overseas Ph.Ds were accepted). The post-doctoral mobile stations in the field of public finance (the first level of discipline is applied economics) were formally established in March of 2001. In the field of accounting, RIFS can grant Ph.D degrees to qualified candidates, but so far no post-doctoral stations were set up. Anyway, it can accept Ph. Ds specialized in accounting to do post-doctoral research.

Thanks to the reform and the opening-door policies, RIFS is having broader and broader external communications and cooperation with international counterparts. The researchers of RIFS has been to USA, UK, France, Germany, Italy, Japan, South Korea, Russia, Canada, Australia, Brazil, Israel, South Africa, Egypt, India, Thailand, Singapore for the purposes of study, conference, and cooperative research. Many young researchers have been sent to foreign countries for training and the study on the foreign public theories and practices. In the meantime, RIFS also invited and hosted many international experts and scholars from all over the world for teaching and academic exchanges.