우리 나라 初期 財政學硏究의 性格에 관한 硏究

On the Characteristics of the Early Study on the Public Finance of Korea

This study tries to analyse to contents of the textbooks of Public Finance in the early stage of modern Korean history. It is based upon the assumption that we can find the historical reason of the weakness in explaining the economic consequence of the action of public finance in real society with the weapons in the textbooks of thesedays. For this purpose, three main textbooks of Public Finance written in 1940s and 1950s by H. J. Choi, H. D. Lee and C. S. Han were taken. The methodological aspect in the text books was reviewed first, and after the thoughts in the Public Finance and the analysis of two main aspects of Public Finance - government expenditure and revenue - was followed. After analysing, I come to a conclusion that there qas a seed of the distortion of the contents of the textbooks of Public Finance of thesedays.