《Public Finance》双语课程教学大纲
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《Public Finance》(双语)课程教学大纲
(2003年制订,2006年修订)
课程编号:110110
中文名:公共财政
课程类别:专业主干课
前置课:西方经济学、财政学、大学英语
后置课:
学分:3学分
课时:51课时
主讲教师:任巧玲、郭晔、毛翠英等
选定教材:Harvey S. Rosen: Public Finance, New York: McGraw-Hill, 2002(节选).
课程概述:
本课程为财政学专业的专业主干课,本大纲适用于财政学本科专业。当前,我国的公共财政体制正在进一步地发展和完善,在这个过程中,充分了解和有效借鉴西方市场经济国家财政领域的基础理论和实践状况十分必要。而在财政学专业课程体系中设置相应课程,正体现出与这一现实要求的协调一致。本课程主要内容包括:财政学的定义及其主要思想;公共品的定义及其提供等问题;外部性的本质及其影响和对策;公共选择的各种机制的讨论与评估;赤字融资及其相关问题等。
教学目的:
本课程的教学目的在于使学生在已有知识基础上,重点掌握西方财政学体系中的基本理论观点,也可以了解到西方国家(主要是美国)财政运行的一般情况;使学生能够在不同的具体现实条件中思考运用所学到的相应观点和知识;同时,使学生掌握财政学方面术语的英语表达方式。
教学方法:
本课程作为一门双语教学课程,使用的是英文教材,课堂教学过程中的内容讲解采用中英文结合方式,英语使用程度需要参考学生的整体接受程度。为强化相关理论知识及其实践运用,本课程根据教学内容进程及其侧重点设置了讨论课时段。同时,本课程大量借助多媒体手段使讲解更加清楚。
各章教学要求及教学要点
Chapter 1 Introduction
课时分配:3课时
教学要求:
通过本章的学习使学生掌握财政学的内涵及其主要功能,并以此为基础把握两种主要的财政思想。本章重点为财政学的基本涵义。
教学内容:
1.1Introduction of Public Finance
Public finance, also known as public sector economics or public economics, focuses on the taxing and spending activities of government and their influence on the allocation of resources and distribution of income.
1.2 Public Finance and Ideology
1. Organic view of government
Society is conceived of as a natural organism.Each individual is a part of this organism,and the government can be thought of as its heart. The individual has significance only as part of the community,and the good of the individual is defined with respect to the good of the whole. Thus,the community is stressed above the individual.
2. Mechanistic view of government
Government is not an organic part of society. Rather, it is a contrivance created by individuals to better achieve their individual goals.The individual rather than the group is at center stage.
思考题:
1. How is public finance defined?
2. What are the ideological views concerning the relationship between the individual and the state?
Chapter 2 Public Goods
课时分配:12课时
教学要求:
通过本章学习使学生掌握公共品的界定和内涵,并以此为基础把握公共品的有效提供及其生产方面的基本观点。本章重点为公共品的定义及其供给的局部均衡模型。本章难点为非排他性、公共提供与公共生产。
教学内容:
2.1 Public Goods Defined
1. Public goods are neither excludable nor rival.
That is, people cannot be prevented from using a public good, and one person’s use of a public good does not reduce another person’s ability to use it.
2. Public goods are characterized by non-rivalry and non-excludability in consumption.
⑴ Non-excludability: the property of a good whereby a person can not be prevented from using it.
⑵ Non-rivalry: the property of a good whereby one person’s use doesn’t diminish other people’s use.
3. Some important aspects of public goods:
⑴ Thus, each person consumes the same amount, but not necessarily the preferred amount, of the public good.
⑵ Different types of public goods: pure and impure public goods; local public goods; congestible goods; etc.
⑶ The relationship between public goods and public provision:
Public goods are not necessarily publicly provided.
Public goods that are publicly provided are not necessarily publicly produced.
Public goods can be provided privately, and private goods can be provided publicly.
2.2 Efficient Provision of Public Goods
1. Efficient provision of public goods requires that the sum of the individual MRSs equal the MRT, unlike private goods where each MRS equals the MRT, required by Pareto efficiency.
MRS: marginal rate of substitution.