CPLABudgetandFinanceCourse财政预算课程
财政学专业本科课程设置
财政学专业本科课程设置引言财政学是经济学的重要分支，是研究国家财政收支的学科。
作为财政学专业的本科生，学生需要掌握一系列与财政理论和实践相关的知识和技能。
本文将介绍财政学专业本科课程设置，以帮助学生全面了解该专业的学习内容和课程结构。
基础课程1. 宏观经济学该课程主要介绍宏观经济学的基本理论和方法，让学生理解整体经济运行的规律，以及宏观经济政策对财政运作的影响。
2. 微观经济学微观经济学是财政学专业的基础课程之一，学生将学习市场经济中个体决策行为和市场机制的运行规律，为对财政政策的制定和实施提供基础理论支持。
3. 会计学原理会计是财政学专业必备的基础知识。
该课程将教授学生基本的会计知识与技能，帮助学生有效地理解和运用财务信息。
4. 统计学统计学是财政学研究和决策的重要工具。
通过学习统计学，学生可以掌握数据处理和分析方法，为财政决策提供数据支持。
5. 金融学金融学是财政学专业的重要组成部分，学生将学习金融市场的运行和金融制度的结构安排，了解财政和金融之间的关系。
专业课程1. 财政学原理该课程是财政学专业的核心内容之一，将讲授财政学的基本理论和方法，包括财政收入、财政支出、财政赤字和财政政策等内容。
2. 财税法规学生将学习国家财政和税务法律法规，了解税收和其他财政政策的法律依据，掌握财政法律实务知识。
3. 财政管理该课程旨在培养学生财政管理能力，包括预算编制、资金运作、项目评估、绩效管理等方面的知识和技能。
4. 财政统计学学生将学习财政统计学的基本原理和方法，了解财政数据的获取、分析和运用，为财政政策的制定和评估提供可靠依据。
5. 财政实务该课程将介绍财政实务的具体操作和案例分析，帮助学生真实地了解财政工作的流程和实践。
选修课程1. 项目管理通过学习项目管理，学生将了解项目组织与管理的基本原理和方法，为财政项目的策划和执行提供指导。
2. 国际财政该课程将介绍国际财政体系、国际财政关系和国际财政合作，帮助学生了解全球经济体系中财政问题的重要性和挑战。
财政学 第十二章 政府预算
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中国矿业大学管理学院专业基础课《财政学》教学多媒体课件 （李凯风/管理学院金融所）
• (1) 预算外资金属于国家财政资金的范畴，它是与预算 资金相对而言，不是指广义的社会资金。
• (2) 预算外资金是按照国家法律、法规和财政制度的规 定设置的。它的范围、项目和使用方法都必须按国务 院和国务院授权部门的有关规定办理，各地区、各部 门、各单位不能随意设置预算外资金的提留标准。
• (三) 我国复式预算的完善
• 1. 公共预算的完善
• 2. 国有资本金预算的完善
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中国矿业大学管理学院专业基础课《财政学》教学多媒体课件 （李凯风/管理学院金融所）
• 3. 社会保障预算的完善 • 4. 其他预算的完善
• 第三节 政府预算过程
• 政府预算过程又称预算周期，它起于一个预算年 度开始以前，而讫于一个预算年度结束之后。
目的大皮包，后来东方国家则将这一词汇意译为政府 预算。
• 公共财政中的预算是政府的一种行为，是政府在每
一个财政年度的全部公共收支结构一览表。简言之，
政府预算是经法律程序批准的政府年度公共财政收支
计划。 财政支出的项目、数量
财政收入的项目、数量 结余或赤字
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中国矿业大学管理学院专业基础课《财政学》教学多媒体课件 （李凯风/管理学院金融所）
• 贴，基本建设贷款归还收入，专项收人中的建设性项 目，其他收入中的建设性项自(国家资源管理收入、公 产收入、基本建设收入、收回国外资产收入、国有土 地有偿转让收入)，国家债务收人，等等。
• 建设性预算支出主要包括：工业、农业、商业等部 门的基本建设支出，企业挖潜改造资金，地质勘探费， 科技三项费用，简易建筑费，流动资金支出，城市维 护支出，支援农业生产支出，支援不发达地区支出， 专项支出及其他支出中属于建设性的项目，国家债务 支出，等等。
西方财政学课程中英文简介
《财政学》课程中英文简介Public Finance课程代码：090012B/090013A/090013B Course Code：090012B/090013A/090013B课程名称：财政学Course Name：Public Finance学时：32 Periods：32学分：2 Credits：2考核方式：考查/考试/考查Assessment：Inspection/Examination/Inspection先修课程：政治经济学、经济学Preparatory Courses：Political Economics, Economics《财政学》是经济、管理类专业的核心课程。
它是一门应用理论学科，在学科体系中起着衔接一般经济理论课和财政业务课的中介作用。
《财政学》课程的设置目的是通过讲授财政的基本理论和基本知识和基本技能，为学生今后相关课程的学习奠定良好的理论基础。
《财政学》的指导思想是以马克思主义的基本原理为指导，立足于中国实际，反映当今中外最新的财政研究成果，特别是借鉴了西方公共财政理论，建立起社会主义市场经济下公共财政理论体系。
本课程力求内容全面、新颖和实用。
课程内容共分为五大部分，即财政的基本理论、财政支出、财政收入、财政管理体制、财政政策等。
内容涉及到财政的概念、财政的职能、财政支出基本理论、购买性支出、转移性支出、财政收入概述、税收制度、国债、国家预算、财政平衡、财政政策与货币政策的配合等。
Public Finance is the core curriculum for the study of economics and management. It’s an applying course which links the curriculum of economic theory and professional financial courses. Having grasped the basic theory, the basic knowledge and basic skill of the public finance, the students may be ready enough to learn other related courses. The main parts of the course are as follows, the basic concept of the public finance, fiscal expenditure, fiscal revenue, the fiscal management system and the fiscal policy. The contents of the curriculum involve the concept and function of public finance, the basic theory of fiscal expenditure, the purchase expenditure, the transfer expenditure, the basic theory of fiscal revenue, the taxation system, the public debts, the state budget, balance of financial revenue and expenditure, the match of the fiscal policies and monetary policies, and etc.505《国有资产管理学》课程中英文简介State-owned Asset Management课程代码：090022B/090023A Course Code：090022B/090023A课程名称：国有资产管理学Course Name：State-owned Asset Management 学时：32/48 Periods：32/48学分：2/3 Credits：2/3考核方式：考查/考试Assessment：Inspection/Examination先修课程：西方经济学Preparatory Courses：Western Economics 财政学Public Finance政治经济学Political Economics本课程是财政学、公共管理等专业的必修专业拓展课。
财政学专业概述：探索财政管理与经济理论的学科
财政学专业概述：探索财政管理与经济理论的学科As a discipline, public finance is concerned with the management of government resources, including taxation, spending, and debt. It is a branch of economics that deals with the allocation and distribution of resources in the public sector. Public finance is a vital aspect of economic policy, and it plays a significant role in shaping the economic and social development of a country.Public finance encompasses a wide range of topics, including public expenditure, taxation, public debt, fiscal policy, and budgeting. It is a multidisciplinary field that draws on economics, political science, law, and sociology. Public finance experts are responsible for analyzing government spending and revenue patterns, assessing the impact of fiscal policies, and making recommendations for improving the efficiency and effectiveness of public finance management.In recent years, there has been growing interest in the field of public finance, particularly in developing countries.As countries strive to achieve sustainable economic growth and development, they are increasingly turning to public finance experts to help them design and implement effective fiscal policies. This has led to a growing demand for professionals with expertise in public finance, including economists, accountants, financial analysts, and policy advisors.在学科范畴内，公共财政学关注的是政府资源的管理，包括税收、支出和债务。
财政学专业课程
财政学专业课程财政学是经济学的分支学科之一，研究政府在公共财政方面的管理、调节和开支等问题。
财政学专业课程是经济类专业中的重要组成部分，它涵盖了许多知识点和技能要求，旨在培养学生全面掌握财政管理知识和实践技能，成为财政领域的专业人才。
本文将介绍财政学专业课程的一些基本情况和重要内容。
课程概述财政学专业课程的教学内容较为广泛，一般包括财政学原理、财政收支和预算、税收理论和政策、财政体制和制度、预算控制和执行等几个方面。
其中，财政学原理是财政学的基本核心之一，涉及财政管理的哲学、理论和方法等，旨在帮助学生全面了解财政学科的内涵和发展趋势。
财政收支和预算则是财政活动的核心环节，是课程中的另一个重要内容。
通过学习这一部分的内容，学生可以获得基础的财政收支和预算管理技能。
税收理论和政策是财政学中的一个独立领域，它是为了研究政府如何通过税收来调节和管理经济而设立的。
财政体制和制度则涉及财政管理的相关法律和制度，重点介绍了我国财政体制的改革和发展历程。
最后，预算控制和执行是财政活动管理的最后环节，与财政收支和预算密切相关，需要学生掌握相应的预算管理方法和技能。
课程特点财政学专业课程有一些特点，主要表现在以下几个方面：理论与实践相结合财政学专业课程旨在将理论和实践有机地结合起来。
在理论方面，教师会介绍一些基本的理论概念和分析方法，以此为基础，建立学生对财政管理的系统认识。
在实践方面，教师会安排一些案例分析和实践操作，帮助学生掌握实际操作技能。
综合性强财政学专业课程涉及财政学的多个领域，需要学生具备较广泛的财政知识和实践技能。
因此，课程内容非常多，需要学生具备较高的自学和自我管理能力。
考试方式多样财政学课程的考试方式比较多样化，有笔试、论文、实践操作等。
其中，笔试是最为常见的一种考试方式，一般分为选择题和简答题两种形式。
论文是针对某一特定主题或问题，要求学生通过文献查阅和论证来对其进行研究和分析。
实践操作是要求学生实际操作，例如编制预算、填写财务报表等。
《财政学》课程教学大纲英文版(32学时,金融专业)
Syllabus of 《Finance》Course Name：Finance Course Code：Credits：2 Total Credit Hours：32Lecture Hours：30 Experiment Hours：0Programming Hours：0 Practice Hours：0Total Number of Experimental (Programming) Projects 0 ,Where, Compulsory ( 0 ), Optional ( 0 ).School：08 Business SchoolTarget Major：International TradeⅠ、Course Nature & AimsThis course is a core course of economics, which is mainly aimed at international trade majors and other undergraduate courses. This course is an applied theory discipline, which plays an intermediary role in the discipline system to connect the general economic theory curriculum and the financial discipline: on the one hand, it leads the general economic theory to the deepening, on the other hand, it makes theoretical analysis of financial business. The main task is to try to combine the theory of Finance with China's reality, take the economic analysis method of modern finance as "Jing", take the background and actual operation of China's financial system as "Wei", start with the public finance under the condition of market economy, and comprehensively elaborate the basic theory, basic knowledge and basic management skills of China's public finance. Through the study of public finance revenue and expenditure theory, tax theory, financial policy and system, we can comprehensively enhance the students' financial literacy, and improve their ability to understand the public economy and policy and to solve the new situation and problems in actual work, so as to meet the urgent needs of public finance construction in China.Ⅱ、Course Objectives1. Moral Education and Character Cultivation.This course uses materialist dialectics and comparative research, combines theory with practice, and bases on the reality of socialist market economy with Chinese characteristics, reflecting the development and reform of China's finance and economy. With the logic of the curriculum system as the main line, the basic knowledge and principles of finance are explained thoroughly, so that students have the ability to understand the background of the theory establishment and the conditions to adapt to, guide students to consciously observe and think from multiple perspectives and levels, and form their own financial value judgment; through the combination of theory and practice, the ability of students to analyze and solve practical problems in financial theory is cultivated. In theteaching of different chapters, from the perspective of comparative research between the East and the west, we should integrate the education of four self-confidence and socialist core values into the teaching content and all links of the whole teaching process, highlight the value guidance, knowledge teaching and ability training, improve the ideological and moral quality of students, and cultivate excellent talents in the new era with qualified ideology, excellent politics and rich knowledge2.Course ObjectivesThrough the study of this course, students' qualities, skills, knowledge and abilities obtained are as follows：Objective 1. Through the study of this course, students should correctly understand the nature, task, research object and method of the course, understand the content, system and structure of the course, and have a general grasp of finance.（Corresponding to Chapter 1-14, supporting for graduation requirements index points 1-1, 1-2, 3-1, 3-2）Objective 2. Students should be trained to master the basic principles, knowledge and methods of Finance in a comprehensive way, and have a comprehensive and profound understanding of the basic concepts of public finance, the theory of public choice, the theory of fiscal expenditure, the theory of fiscal revenue, the basic connotation and rules of fiscal management and fiscal policy, so as to form the basic literacy of finance.（Corresponding to Chapter2-14, supporting for graduation requirements index2-1, 10-1）Objective 3. Through the study of this course, on the basis of mastering the principles of Finance and its operation mechanism, the students are inspired to analyze and explore the financial and economic problems in practice by using the learned theories, and improve their understanding of public economy and policy.（Corresponding to Chapter 2-14, supporting for graduation requirements index 4-1, 4-2, 4-3, 10-3, 11-3）Objective 4. Guided by application, it has the ability to deal with new situations and problems in the practical work of public finance.（Corresponding to Chapter 2-14, supporting for graduation requirements index 4-3, 6-1, 6-2, 6-3, 8-2,10-3, 11-3）3. Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices 1-1、1-2、2-1、2-2、3-1、3-2、4-1、4-2、4-3、6-1、6-2、6-3、8-2、10-1、10-3、11-3 , as follows:Supporting for Graduation RequirementsⅢ、Basic Course ContentChapter 1 Introduction (supporting course objectives 1)1.1.Research object1.2. Content system1.3. Learning significance1.4. Learning methodTeaching Requirements: Through the study of this chapter, we can mainly understand what is finance, what is finance, what is public finance, what is public finance under the socialist market economy system, and how to correctly understand the theory and operation rules of public finance under the socialist market economy; understand and master the content system of public finance, and learn to observe from the macro and global perspective Financial problems; correctly understand the learning significance of public finance; understand the learning research methods of public finance, learn to use materialistic dialectics as its basic analysis method, take Marxism political economy theory as the guide, adopt the combination of empirical research and normative research, and be good at horizontal and vertical comparison, theoretical and practical comparison.Key Points：the concept of public finance; the public finance system under the socialist market economy; the research and analysis methods of public finance.Difficult Points：a correct and comprehensive understanding of the public finance system under the socialist market economy from a macro and global perspective.Chapter 2 The basic concept of public finance (supporting course objectives 1, 2, 3, 4)2.1. The relationship between government and market2.2.The theoretical basis of Western Public Finance: the causes of market failure2.3. The basic functions of Public Finance: resource allocation, fair distribution of income, economic stability and developmentTeaching Requirements:Through the study of this chapter, we can understand the relationship between the government and the market, especially the environment and conditions for the effective operation of the market mechanism, understand and master Pareto optimality or Pareto optimality improvement, etc.; understand and master the market failure phenomenon and its causes, and how the market failure affects the efficiency of resource allocation or social stability, etc.; understand and master the basic function of public finance resource allocation In order to enhance the students' basic knowledge of finance, the functions of fair distribution of income, economic stability and development should be emphasized.Key Points：pareto optimization or improvement; market failure and its causes; the basic functions of public finance.Difficult Points：Resource allocation efficiency; market failure and its causesChapter 3 Public choice and government failure (supporting course objectives 1, 2, 3, 4)3.1. Political equilibrium3.2.Public choice under direct democracy3.3. Public choice under indirect democracyernment failure and causesTeaching Requirements:Through the study of this chapter, we can generally understand the development history and representatives of public choice theory, correctly understand what is political equilibrium and what is tax share; understand and master public choice under direct democracy and public choice under indirect democracy; have a comprehensive grasp of political equilibrium, tax share, voting paradox, arrow impossibility theorem, middle voter theorem, etc.; understand We should grasp the causes of government failure and strengthen the correct understanding of public choice under the democratic system through the comparison between the East and the West.Key Points：political equilibrium, tax share; voting paradox, arrow impossibility theorem, median voter theorem; government failureDifficult Points：V oting paradox; middle voter theoremChapter 4 The basic theory of financial expenditure (supporting course objectives 1, 2, 3, 4)4.1. Provision, production and pricing of public goods4.2. Analysis and evaluation of the benefit of public expenditure4.3. Legalization, democratization and financial supervision of FinanceTeaching Requirements:Through the study of this chapter, we can understand and master the concept, classification and characteristics of public goods, the conditions and dilemmas of effective allocation of pure public goods and mixed public goods, the conditions of public provision and market provision of public goods, the production and pricing of public goods, the general introduction of financial expenditure, the legalization, democratization and financial supervision of finance To master the analysis and evaluation methods of public expenditure benefits, especially the cost-benefit comparison method and the lowest cost selection method.Key Points：Effective allocation of public goods; mode of production and provision; evaluation method of public expenditureDifficult Points：Effective allocation of public goods; evaluation method of public expenditureChapter 5 Analysis on the scale and structure of public financial expenditure (supporting course objectives 1, 2, 3, 4)5.1. Classification of financial expenditure5.2. Analysis on the scale of financial expenditure5.3. Analysis on the structure of financial expenditureTeaching Requirements:Through the study of this chapter, we can understand and master the different classifications of financial expenditure, the absolute and relative indicators to measure the scale of financial expenditure, the general trend of the development and change of the scale of financial expenditure, the expansion rule of government activities, the theory of gradual gradient growth, the theory of stages of economic development, the theory of unbalanced growth, etc., and the theory that affects the reasonable scale of financial expenditure Macro and micro factors; understand the analysis of financial expenditure structure, master how to adjust and optimize the financial expenditure structure of our country, and improve the understanding of the current situation and problems of public finance expenditure in our country.Key Points：The measurement index of fiscal expenditure scale, the theory of fiscal expenditure scale, and the influencing factors of fiscal expenditure scaleDifficult Points：theory of fiscal expenditure scale (Law of expansion of government activities, theory of gradual growth of gradient, theory of economic development stage, theory of unbalanced growth, etc.)Chapter 6 Public expenditure - purchasing expenditure (supporting course objectives 1, 2, 3, 4)6.1.The nature of social consumption expenditure6.2. Classification of social consumption expenditure and its current situation in China6.3.A general analysis of financial investment expenditure6.4.China's financial investment and financing systemTeaching Requirements:Through the study of this chapter, we can understand the nature of social consumption expenditure, understand and master the current situation of China's administrative and national defense expenditure and the international comparison of various types of social consumption expenditure, and understand and master the current situation of cultural and health science teaching expenditure and the international comparison. Understand the characteristics, scope and standards of government financial investment, especially the way to provide infrastructure investment; have a comprehensive understanding of PPP and its derivative model widely used in recent years; understand and master the characteristics of financial investment in agriculture, rural areas and farmers and the financial investment and financing system in China.Key Points：Administrative expenditure, national defense expenditure, science, education, culture and health expenditure, infrastructure investment, agriculture, rural areas, etcDifficult Points：Rationality analysis and necessity analysis of various expenditure scalesChapter7 Public financial expenditure - transfer expenditure (supporting course objectives 1, 2, 3, 4)7.1. Social security expenditure7.2. Financial subsidies7.3. Tax expenditureTeaching Requirements:Through the study of this chapter, from the perspective of incomplete market, we can understand the nature and necessity of social security expenditure; understand the history, type, characteristics and mode of social security system in the world and its advantages and disadvantages; understand and master the current social security system in China, especially social insurance expenditure, social help expenditure and social pension expenditure. Understand and master the meaning, basis and type of financial subsidies, and how to improve the efficiency of financial subsidies; understand and master the concept and form of tax expenditure.Key Points：China's social insurance expenditure, social assistance expenditure, determination of the scale of financial subsidies, forms of tax expenditureDifficult Points：Social insurance expenditure; Determination of the scale of financial subsidiesChapter 8 Analysis on the scale and structure of public financial revenue (supporting course objectives 1, 2, 3, 4)8.1. Classification theory of fiscal revenue (classified by fiscal revenue form, classified by fiscal revenue source)8.2.An analysis of the influencing factors of the scale of fiscal revenue (constraints and influencing factors of the scale of fiscal revenue)8.3.An analysis of the structure of China's financial revenueTeaching Requirements:Through the study of this chapter, understand and master the form and evaluation of public revenue, and why tax is the best form of public financial revenue; understand the difference between tax and administrative fees; understand and master the absolute and relative indicators to measure the scale of financial revenue and the main economic factors affecting the scale of financial revenue; understand the growth trend of financial revenue in China; Understand and master how to determine the reasonable scale and tax burden level of fiscal revenue; understand the factors affecting the structure of fiscal revenue, etc.Key Points：the form of fiscal revenue; the factors that determine and influence the scale of fiscal revenue; the determination of reasonable macro fiscal burden rate, etc.Difficult Points：Factors determining and influencing the scale of fiscal revenueChapter 9 Basic principles of Taxation (supporting course objectives 1, 2, 3, 4)9.1. Definition and principle of Taxation9.2. Tax burden transfer and destination9.3.An analysis of the economic effect of TaxationTeaching Requirements:Through the study of this chapter, we can understand the concept, connotation and classification of taxation; understand the elements of taxation system, especially the three elements of taxation system; fully understand and master the principles of Taxation and its development, especially the classical principles, modern principles and modern principles of taxation; understand and master the principles of tax benefit, quantitative taxation and tax neutrality; understand and master The main ways of tax burden transfer, the main factors affecting tax burden transfer, the tax destination, the economic effect of tax, etc.Key Points：tax connotation; tax system elements; tax principles; tax burden; tax burden transfer mode and influencing factors; economic effect of taxDifficult Points：Tax principle; the influencing factors of tax burden transfer; the economic effect of taxChapter 10 National debt and national debt market (supporting course objectives 1, 2, 3, 4)10.1. Principle of national debt10.2. The economic effect and function of national debt10.3.Scale control and management of national debtTeaching Requirements:Through the study of this chapter, we can understand the concept of national debt and national debt, the difference between national debt and tax, the type and structure of national debt, the main indicators to measure the burden of national debt and the development of national debt theory, especially the difference between classical national debt theory and modern national debt theory; understand and master the market function, economic effect, control and management of national debt scale; understand and To master the debt burden rate and dependence degree of our country; to understand and master the concept of direct implicit debt and contingent debt of the government and the current situation of our country.Key Points：The characteristics and classification of national debt; the development of national debt theory; the function of national debt, the economic effect of national debt, the burden rate of national debt and the analysis of the degree of dependence, etcDifficult Points：The development of the theory of national debt; the economic effect of national debt; the analysis of the burden rate of national debtChapter 11 National budget and budget management system (supporting course objectives 1, 2, 3, 4)11.1. Overview of national budget11.2. The evolution of China's budget management system11.3. Current budget management system in ChinaTeaching Requirements:Through the study of this chapter, we can understand the concept and category ofnational budget, understand the level of national budget and its budget management authority, understand and master the principle and theory of national budget, understand the reform and development history of China's budget management system, grasp the current budget management system and how to further improve China's hierarchical budget management system, understand and master Government procurement, centralized treasury payment system, etc. Improve the ability to deal with new situations and problems in the practical work of public finance in ChinaKey Points：The concept and principle of national budget, the theory of hierarchical budget and the current budget management system in ChinaDifficult Points：The theory of hierarchical budget and the necessity of the reform of the current budget management system in ChinaChapter1 2 Fiscal balance and deficit (supporting course objectives 1, 2, 3, 4)12.1. An overview of fiscal balance and fiscal deficit12.2. Economic effect of fiscal deficitTeaching Requirements:Through the study of this chapter, we can understand and comprehensively grasp the concepts of fiscal balance and fiscal deficit from different perspectives, understand the measurement caliber and classification of fiscal deficit; compare the scale of fiscal deficit between the East and the West; understand the relationship between fiscal deficit and the total social balance; understand the ways to make up for fiscal deficit and its economic effects. Understand the general principle of using IS-LM model to analyze the economic effect of fiscal deficit, learn to analyze the economic effect from different financing mechanisms, and understand the crowding out effect and long-term effect of fiscal deficit.Key Points：Understanding of the concept of fiscal deficit; deficit and total social balance; ways to make up deficit and its economic effectDifficult Points：An analysis of the economic effect of fiscal deficitChapter13 fiscal policy (supporting course objectives 1, 2, 3, 4)13.1. Overview of fiscal policy13.2. Transmission and effect of fiscal policy13.3. Coordination of fiscal policy and monetary policyTeaching Requirements:Through the study of this chapter, we can understand the meaning, main body and target of fiscal policy, tools and types of fiscal policy, transmission mechanism and effect of fiscal policy, tax multiplier, purchasing power expenditure multiplier, balanced budget multiplier and other fiscal policy multipliers, and comprehensively understand the coordination between fiscal policy and monetary policy from different perspectives It is necessary to understand the functions and applicable conditions of different fiscal policycombinations, to have a comprehensive understanding of the content and development of China's active fiscal policy, so as to improve its understanding of public economy and policyKey Points：Objectives of fiscal policy; types of fiscal policy; tools of fiscal policy; transmission mechanism and effect; necessity of coordination between fiscal policy and monetary policy, etcDifficult Points：Transmission mechanism and effect; the necessity of coordination between fiscal and monetary policy, etcChapter 14Financial problems under open conditions (supporting course objectives 1, 2, 3, 4)14.1. International Tax14.2. Tariff, export rebate, foreign debt14.3.Coordination of fiscal and monetary policies under the condition of open economyTeaching Requirements:Through the study of this chapter, we can understand the concept of international taxation, understand and master the connotation of international taxation, understand and master the jurisdiction of Taxation and its cross or conflict situation, understand international repeated taxation and its reduction, understand and master the concepts of tax concession and international tax agreement, understand and master the concept of tariff and China's export tax rebate system, understand and master the functions, types and Structure, burden and quota, foreign debt management, comprehensive understanding and mastering the coordination of fiscal and monetary policies under the open economy, etcKey Points：International tax concept and jurisdiction; tax concession; China's export tax rebate system; foreign debt burden and limitationDifficult Points：The theory and development of International TaxationⅣ、Table of Credit Hour DistributionⅤ、Summary of Experimental (Programming) ProjectsNo experiment (programming) sessionⅥ、Teaching Method.Classroom teaching: This course is mainly taught by teachers in class, supplemented by self-study and homework based on course video materials. In the course of teaching, blackboard writing and multimedia teaching should be used flexibly, interaction between teachers and students should be strengthened, and heuristic teaching should be emphasized.Seminar Teaching: carry out appropriate seminar activities according to specific teaching contents. The teacher provides discussion topics, and the students prepare for class in groups, and then conduct class discussion, so as to improve the students' team cooperation ability.Heuristic teaching: for the important knowledge points, we use the ideas of putting forward problems, analyzing problems and solving problems to teach, imperceptibly cultivate the corresponding ability of students; emphasize the importance of practical experience, and learn in practice.Ⅶ、Course Assessment and Achievement EvaluationAssessment Methods：Non-ExaminationExamination Formats：Open-bookGrading Methods：Five-level SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesⅧ、Course ResourcesTextbooks：Chen Gong. Finance (9th Edition) [M], Beijing: Renmin University of China Press, 2019Bibliography：1. Edited by Liu Jinghuan, Chen Zhiyong and Li Jingyou. Principles of finance [M], Beijing: HigherEducation Press, 20182. Liu Lingling. Public finance [M]. Beijing: Tsinghua University Press Co., Ltd. 20103. The teaching materials of finance or money and finance in domestic universitiesReading Materials：1. Chinese Journals: Economic Research; financial research; financial columns of major portals, etc.2. Provide other reading materials according to the actual situationⅨ、Notes Prerequisites:Macroeconomics, MicroeconomicsFollow-up Courses:TaxationContents and Requirements of Students' Self-study:No special requirements Bilingual Teaching or Not: NoRequirements and Proportion of Bilingual Teaching:NoneDiscipline and Considerations of Practice Session: no practice session Notes: None。
成本预算课程(英文版)(ppt 87页)
Identifying potential investments, Choosing which investments to make, and Follow-up monitoring of the investments.
Calculator, tables, or spreaቤተ መጻሕፍቲ ባይዱsheet software
11-15
Present Value (Graphic)
Assume that you need to have exactly $4,000 saved 10 years from now. How much must you deposit today in an account that pays 6% interest, compounded annually, so that you reach your goal of $4,000?
11-8
The Time Value of Money
Which would you rather have -- $1,000 today or $1,000 in 5 years?
Obviously, $1,000 today. Money received sooner rather than later allows one to use the funds for investment or consumption purposes. This concept is referred to as the TIME VALUE OF MONEY!!
a
Annuity, or equal amount, received or paid at the end of each
PublicFinanceandPublicPolicy第四版课程设计
Public Finance and Public Policy 第四版课程设计一、课程概述《Public Finance and Public Policy》是美国经济学家Jonathan Gruber的经典著作之一，已出版至第四版。
本课程以该书为基础，介绍了公共经济学中的核心概念和方法，重点探讨了政府在资源配置、收益与分配、以及市场失灵等方面所扮演的角色。
本课程旨在帮助学生掌握公共经济学的基础理论和分析方法，理解政府在市场经济中的作用，为未来从事公共事业领域的相关工作做好准备。
通过学习，学生将深入了解政府预算、税收政策、社会保障、医疗保健等领域的经济学原理，并了解这些领域的现实运作方式和政策挑战。
二、教学目标1.理解政府在市场失灵中的作用及解决问题的具体方法；2.掌握现代公共财政的基本理论和方法，包括公共支出、政府预算、社会保障、税收政策等；3.了解公共政策的制定和执行过程，掌握测量公共政策效果的工具；4.了解国际公共财政的理论和实践。
三、教学内容第一部分公共财政的理论与实践1.公共财政的目标、功能和原则；2.公共支出的理论和实践；3.政府预算的理论和实践；4.税收与税负分析；5.财政市场的分析和理论。
第二部分社会保障与医疗保健1.社会保障的理论和实践；2.医疗保健的理论和实践；3.公共医疗保健体系的理论和实践。
第三部分国际公共财政1.国际公共财政理论；2.国际公共财政实践案例分析；3.国际公共财政政策研究。
四、教学方法1.课堂讲授：通过授课，教师对公共财政的理论、实践和政策进行详细讲解，并在课堂上提供解决问题的方法。
2.讨论：通过课堂讨论，鼓励学生思考问题，互相讨论，不断探寻问题的解决之路。
3.课外阅读：通过阅读相关文献，学生可以更加深入地了解公共财政领域的理论、实践和政策。
4.课程设计：通过完成课程设计任务，学生可以运用所学的理论和方法对现实问题进行分析和解决。
五、评分标准1.课堂出勤情况占总评分的10%；2.课堂表现，包括发言和课堂上的答题情况占总评分的20%；3.课程设计占总评分的40%；4.期末考试占总评分的30%。
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() 预算程序的类型
• : ‘.
.
. . 项目规划预算
系统：预算应该与机构的服务项目有更明
确的关联。在系统规划中确立目标然后巨
鼎预算项目是否可以满足目标。每个部门
制定计划去实现目标并为支出提供正当理
由。资金随计划使用。
() 预算程序的类型
• : ( ).
. 零基预算：在财政约束时
期发挥作用（年代初）。预算中的所有项
•
.最常见的两种类型是条目预算和项目
预算
条目预算
条目
•
.该预算形式列出了主要预算类别
而未说明这些数额花在哪
• .,
. 注意这个简单的预算是收支
平衡的。也就是，管理者期望预期的收入
数额与支出相抵
条目项目结合
条目项目结合
• , ( ) .之前的例子显示了我们原 本的条目预算，但是现在它还显示了这些 数额花费在图书馆的哪个部分（或项目）
•
.他们的预算是在每个月的基础上提
前预测一年。
•
,,
.所以看到年月的支出水平，
它们会基于此为年月制定预算
预算如何欺骗
•.
个月的预算周期每个月的收入和支
出可能是不平均的
•.
项目预算和拨款预算有其自身的问
题比如直接间接成本
• . ( , , )预算会出错（简单的加法、减法和 乘法）
() 预算如何欺骗
目都得到正当化，目标在于减少浪费并提
高效率
•:
.注重结果的预算：将机构目
标和资源分配，以及最终与可衡量的结果
例如测试分数
实际和预算数额的差异
• (. )
..
• 好的预算进程包括定期（例如每月一次） 比较预算类别中的预算和实际支出。这之 间的差异被称作差异。
,
() $ ()
控制预算
•
.管理者定期监控预算来保证预测的
收支相符。
• , .如果没有，必须对预算和开支模式 做出调整
为下一年准备预算
•
.有些图书馆在收到下一年总收入预
测后准备预算
•
( ) ( .这个总收入预测来自于它们
所在的城市（公共图书馆的话）或者是学
院或大学行政部门（学术图书馆的话）
() 准备预算
•
, .比起在年底作准备，有些图书馆
在一年中随着时间推移逐步准备
评估标准
•
:判断表现适当的标准
• .预算和成本收益报告符合会计准则
•
’ .描述预算和机构目的和目标的总
体规划之间的关系
学习目标
•
( ).开发一个基于条目预算的项目预
算（将条目预算转化成项目预算）
• . 为特定图书馆服务制作成本收益分析
•
.为特定图书馆功能开发绩效考核和运
营指示标
() 学习目标
•
单，特别是当资源很充足的时候
• However, the budget process is complex, demanding patience, insight and intelligence to administer it effectively.但是，预算程序很复杂，需
要耐心、 洞察力和智慧来有效管理它
•
.成人服务和青少年服务的主管
负责总预算中分配给他们的部分
预算的特点
• – ( ) 分为两大类别收入和支出
•
( ) 预算可适用的时间段（事实上一年）
• ( ).资金是如何先后分配的（每月相 同的数额或者允许全年内的波动）
预算的特点
•
与显出实际和预算数额差异的时期
的收支比较
•
与上一年时期相同时期的实际收支相比
•
.好的图书馆管理者总是在不停寻找
让图书馆服务更加有效的方法
• ()
.他们通过管理（成本）会计找寻
更有效和花费更少的方法
•
.管理会计的基本原则由课程的另一
部分讲授
Summary总结
• Budgets can be deceptively simple, especially in times where resources are plentiful.预算看似简
• . , . 条目可以隐瞒更小的在预算中看 不到的事项，比如支出肯能使不可信的
•.
太多细节会让人招架不住也会成为
混乱的源头
预算中看什么
• . 非会计测试 • . 顺应优先次序 • . (, .)合同限制（比如拨款） • . , 通货膨胀，最低工资 • . 专用基金 • . 差异和解释
准备和检查预算的注意事项财务报表Fra bibliotek会计程序•
. 课程这部分设定为学生对图书
馆财务报表和会计程序有基本了解
•
, 对于我们课程的目的，应注意
预算与财务报表中的一种有紧密关系，这
个财务报表记录了特定种类的收支
?为什么要预算
•
.图书馆花费在服务上的资金有限
•
.图书馆馆长和其他管理者有责任
最有效地使用这些资金
•
.预算是描述分配给图书馆的资金如
• 给图书馆董事会的书面报告
• 董事会或管理者的行动
预算程序的类型
•:
. ’ 增量预算：每个预算线在下一预
算周期内都有相同百分比的增长或减少。假设前一
年的支出是构建下一年预算的充足的基础
• :.
( ).
. 条目预算：是增量预算的进步。
重点放在资金被花在的具体对象上（也被称作对象
预算）。每个条目是做出支出决定的适当的基础
.确认和评估为一个主要资本项目向
多个潜在来源筹款的可行性
•
’ .向图书馆管理层或政府管理者
提出一个项目预算或资本预算和财政计划
大纲
– 图书馆财务报表和会计程序的知识 – ?为什么预算 – 预算的种类 – 实际和预算数目的差异 – 控制预算 – 准备来年的预算 – 预算如何欺骗 – 管理会计与预算的关系
何使用的计划
? () 为什么要预算
• , , , , .预算明确了收入的来源，比如 税、过期和丢失材料的罚款、拨款和礼物
•
. , , , , .还明确了将由收入支付的支
出的种类，包括员工、馆藏、日常用品，
技术和水电等
? () 为什么要预算
• , , . 因为预算是计划，预算中的很 多数额都是预计的并不确定
• , 预算是预测，有时在之前经验的基础上 • , , , .很多情况下，预算是用来说服
他人的，所以要仔细检查，特别是检查假 设建立在什么基础上 • , .预算会出错，所以保证自己亲自检查 数字
() 注意事项
• . 预算应该把通货膨胀因素考虑在内 • , 预算有时是合同的，所以它们必须小
心执行
管理会计与预算的关系
• ’ , , , .管理者的工作，不管是馆 长还是更低级别的部门管理者，都是监控 各种类别的支出水平。
? 给你的问题
•
?你参与准备来年预算的程度
• ?,
?你对你的预算有多少控制力
呢？比如，你能够将预算中的一部分资金
转到另一部分上去？
•
?如果年底结算资金有余或者超支
会怎样？
预算的种类
• .预算可以由细节的变化程度来表示
财政预算课程
介绍
• • 美国图书馆学校未广泛教授这门课程 • • 课程题目由项目设置
财政预算核心标准
• :以下资源供给候选人
• ’ , , .图书馆的理念、使命和战略规划
• .当前运营和资金预算
•
.图书馆希望提供的项目和服务
• .过去财政要求的历史
期望
• :候选人期望 • .开发项目预算 • .制作运行预算 • .开发资本预算 • .制作成本收益分析 • .与财会人员合作