98年诺贝尔经济学奖得主阿·森（A．Sen）对经济学的贡献是多方面的，其研究以对社会公正及道德的关怀为主线，在方法上注重将经济学与哲学工具相结合，在价值判断上关注社会最底层人利益，在研究领域方面横跨经济学多个学科。本文将评介森经济思想及其对财税理论发展的影啊。? A.Sen, winner of the Nobel Prize in economics in 1998, has many contributions to economics. His research focuses on social fairness and moral concern, and focuses on methods that combine economics with philosophical tools Combined with the value judgments focus on the interests of the bottom of the community, in the field of research across multiple disciplines in economics. This article will comment on Sen economic thinking and its impact on the development of fiscal theory ah. ?