Abstract: The state view leads the construction of the financial system. The core of the view of state is institutional and national. The modern western fiscal contract on state view, as a capitalist national view, is seriously disconnected with the reality of China, and there are many limitations, which can not be regarded as a state view of Chinese finance. Chinese finance should be guided by Marxist state view. Marxist state view holds that the main body of a state is “the real people”. The nature of a state is a system of rights of a particular system. Marxist state view defines the main body, internal mechanism, logical premise and core concept of the Chinese finance. The main body of Chinese finance is guided by Marxs state view. Its internal mechanism is the socialist legal system, the logical premise is to meet the common needs of society, and the core concept is public interest.

Key words: Marxist state view , state view of contract theory , Chinas fiscal system

摘要： 国家观主导财政学体系构建。中国财政学应以马克思主义国家观为指导。马克思主义国家观认为，国家的主体是“现实的人”，国家的本质是特定制度的权利体系，职能是保护相应的权利体系，国家是特殊历史阶段的有机共同体。马克思主义国家观规定了中国财政学的主体、内在机制、逻辑前提和核心概念。以马克思主义国家观为指导的中国财政学的主体是全体公民，内在机制是社会主义法制，逻辑前提是满足社会共同需要，核心概念是公共利益。

关键词: 马克思主义国家观 , 契约论国家观 , 中国财政学体系