“社会共同需要论”是由我国著名财政学家、中国社会科学院荣誉学部委员、中国社会科学院财政与贸易经济研究所资深研究员何振一先生最早提出并系统阐述的，这一理论在当时的财政学界引起了很大反响，为拓展我国财政理论研究空间、构建与社会主义市场经济相适应的财政理论体系做出了重要贡献。经过30年的发展，我们重新审视“社会共同需要论”，对当下财政理论的研究与创新具有十分深远的意义。

The community needs theory "by a famous financial economists, honorary academician of the Chinese Academy of Social Sciences, the Chinese Academy of Social Sciences Institute of Finance and Trade Economics Senior Fellow, Mr. He Zhenyi was first proposed and systematically expounded this theory at the timefinancial academia triggered a big response, and made important contributions to expand our financial theory research space, build the fiscal theory of the socialist market economy system. After 30 years of development, we have to re-examine community needs theory "has far-reaching significance of the research and innovation of the current fiscal theory.