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原创性教材建设的价值意蕴与实践理路——以税收学教材为例

The Value Implications and Practical Pathways of Developing Original Textbooks: A Case Study of Public Finance Textbooks

金越, 刘自挥, 周俊华

Education Study / 2026,8(3): 311-318 / 2026-04-09 26 17

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• Information:

  高等教育出版社，北京

• Keywords:
  Original textbooks; Localized theoretical innovation; Construction of an independent knowledge system; Development pathways; Public Finance
  原创性教材; 本土化理论创新; 自主知识体系构建; 建设路径; 税收学
• Abstract: The development of original textbooks is an essential pathway for constructing an independent knowledge system for philosophy and social sciences with Chinese characteristics. It constitutes a crucial component in building China’s independent academic and discourse systems, and is an urgent necessity for cultivating new-generation talent capable of undertaking the mission of national rejuvenation and fostering the spiritual foundation for the great rejuvenation of the Chinese nation. Based on a systematic interpretation of three major value implications of original textbook development-localized theoretical innovation and the construction of an independent knowledge system, value guidance and the establishment of cultural confidence, and discourse power construction and the enhancement of cultural soft power, as well as four content characteristics, namely ideological and political guidance, consciousness of independence, collaborative innovation, and problem orientation, this paper explores pathways for developing original textbooks. These pathways are anchored in the ‘two integrations’ and ‘four innovations’, supported by the forms of integrated media and digitalization. Taking the development of public finance textbooks as an example, the paper further examines the practical pathway of original textbook development based on the ‘one framework, two dimensions, multiple perspectives’ model, which takes classical theoretical frameworks as the main line, the Sinicization of Marxism, fine traditional Chinese culture, and contemporary spirit as subsidiary lines, and the physical and expanded spatial layers as carriers. 原创性教材建设是构建中国特色哲学社会科学自主知识体系的必经路径，是中国自主学术体系、话语体系建设的重要一环，更是培养担当民族复兴任务的时代新人和涵养伟大复兴精神根基的迫切需要。本文在系统阐释原创性教材本土化理论创新与自主知识体系构建、价值观念引领与文化自信建立、话语主导权建设与文化软实力提升三大价值意蕴，以及思政引领、自主意识、协同创新、问题导向四个内容表征的基础上，探索了以“两个结合”和“四个创新”为连接点、以融媒体、数字化为形式支撑的原创性教材建设路径，并以税收学教材建设为例，探讨了以经典理论框架为主线、以马克思主义中国化和中华优秀传统文化及时代精神为支线、以物理空间层和拓展空间层为载体的“一体两翼多维度”的原创性教材建设实践理路。
• DOI: 10.35534/es.0803058 (registering DOI)
• Cite: 金越，刘自挥，周俊华．原创性教材建设的价值意蕴与实践理路——以税收学教材为例［J］．教育研讨，2026，8（3）：311-318．