An Ordinary and Persistent True Life——The Academic Thoughts of Professor Ye Zhenpeng
叶振鹏教授是我国著名的财政经济学家。1950年代前期,叶振鹏老师就已开始了财政学的科研与教学活动,至今已在财政学园地辛勤耕耘60多年,硕果累累,誉满天下,是我国财政学的重要创始者与开拓者。叶振鹏老师在财政领域的学术思想,至少有以下三个方面：一是立足中国国情实际研究理论问题,提出财政＂分配关系观＂等一系列具有理论奠基性的观点,为创立和发展我国自己的财政学作出了重大贡献。二是紧跟国家前进步伐探索实践问题,提出＂双元结构财政论＂等理论,为构建适应中国社会主义市场经济体制要求的财政作出了重大贡献。三是探索财政发展规律,坚持运用马克思主义的立场和观点,为建立中国财政史学的研究模式和理论方法作出了重大贡献。Professor Ye Zhenpeng is one of China＇s famous fiscal economists. Professor Ye has been working in the field of fiscal research and teaching for more than 60 years since early 1950 s. As one of the most important founders and pioneers of fiscal science, Professor Ye has made great achievement and is widely known. His academic contribution can be generalized as follows. First of all, based on national condition, he studied the theoretical issues and put forward the view of distributive relations, which contributed greatly to establishment and development of Chinese Fiscal Research. Secondly, closely following Chinese progress, he proposed dual structural fiscal theory, which contributed greatly to the construction of the fiscal system that adapts to Chinese socialist market economic system. Finally, he discussed the law of fiscal development and contributed to the establishment of China＇s fiscal historical research by insisting on Marxism.