财政法是不是一个相对独立的法律部门?财政法学是不是一门相对独立的法律分支学科?这是我们从事财政法学教学和研究首先必须正视并需加以解决的问题。笔者通过对财政、财政理论、财政法的历史演进进行考察得出的结论认为:由现代财政问题、现代财政关系(公共经济关系)的无处不在性所决定的现代财政法的调整对象的独立性和重要性,使得财政法日益成为独立的法律部门、财政法学日益成为一门相对独立的重要的法律分支学科。
It is the first thing for us to value and solve in our teaching and researching fiscal law whether it is a relatively independent branch and science of law or not. The conclusion of mine is certain through my inspecting the evolution of finance, fiscal theory and fiscal law. And this is decided by the independence and importance of the object of modem fiscal law evolved by the modem public finance issues and public economic relationship at all times and all places.