《財政學》課程教學大綱英文版(32學時金融專業(yè))

1、Syllabus of FinanceCourse Name：Finance Course Code： Credits：2 Total Credit Hours：32 Lecture Hours：30 Experiment Hours：0 Programming Hours：0 Practice Hours：0Total Number of Experimental (Programming) Projects 0 , Where, Compulsory ( 0 ), Optional ( 0 ).School：08 Business School Target Major：Internati

2、onal Trade、Course Nature & Aims This 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 theor

3、y 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 Chinas reality, take the economic analysis method o

4、f modern finance as Jing, take the background and actual operation of Chinas 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 Chinas public finance. Through the

5、 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

6、 meet the urgent needs of public finance construction in China.、Course Objectives 1. 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 character

7、istics, reflecting the development and reform of Chinas 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 an

8、d 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 cul

9、tivated. In the teaching 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 g

10、uidance, 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, knowl

11、edge 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 t

12、o 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

13、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, 1

14、0-1）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 publi

15、c 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, suppor

16、ting 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-

17、3 , as follows:Supporting for Graduation RequirementsCourse ObjectivesGraduation RequirementsIndices and Contents Supporting for Graduation RequirementsTeaching TopicsLevel of Support IndicesContentsObjective 11. Cultivation of basic valuesIndex1-1Set up a firm political directionChapter 1、3、12、13HI

18、ndex1-2Establish a correct outlook on life, values and the worldChapter 1、3、12、13H3. Critical thinking abilityIndex3-1Critical thinking abilityChapter 1、3、12、13HIndex3-2Problem solving abilityChapter 2-14HObjective 22. Comprehensive knowledge and abilityIndex2-1Grasp the basic knowledge of Economics

19、Chapter 2-14H10. Professional abilityIndex10-1Be able to integrate and form their own international economic knowledge systemHObjective 34. Practical application abilityIndex4-1Flexible use of expertiseChapter 2-14HIndex4-2Provide countermeasures and suggestionsChapter 2-14HIndex4-3Solve practical p

20、roblems and have research abilityChapter 2-14H10.Professional abilityIndex10-3Through the systematic study of this major, students can form their own professional knowledge structure system and improve their professional ability foundation of problem-solving.Chapter 2-14H11. Social adaptabilityIndex

21、11-3Adapt to the objective situation of rapid development of economic theory and practice, and keep pace with the times.Chapter 2-14HObjective 44. Practical application abilityIndex4-3Solve practical problems and have research abilityChapter 2-14H6. Self lifelong learning abilityIndex6-1Master effec

22、tive learning methodsChapter 2-14HIndex6-2Be able to skillfully use the knowledge learnedChapter 2-14HIndex6-3 Writing of papers, research reports, etcChapter2-14H8. Innovation and EntrepreneurshipIndex8-2Creatively solve practical economic problemsChapter 2-14H10. Professional abilityIndex10-3Impro

23、ve the foundation of professional abilityChapter 2-14H11. Social adaptabilityIndex11-3Adapt to the rapid development of economic theory and PracticeChapter 2-14H、Basic Course ContentChapter 1 Introduction (supporting course objectives 1)1.1. Research object1.2. Content system1.3. Learning significan

24、ce1.4. 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 publi

25、c 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 publi

26、c 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：th

27、e 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 perspectiv

28、e.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 distribu

29、tion 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 P

30、areto 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 allocat

31、ion 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：

32、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 democracy3.4. Government failure and causesTeachin

33、g 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 u

34、nder 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

35、 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：Voting paradox; middle voter theoremChapter 4 The basic theory of financial expenditure (sup

36、porting 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 understa

37、nd 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 gen

38、eral 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 all

39、ocation 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

40、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 expenditu

41、re, 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 developm

42、ent, 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

43、 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 expendi

44、ture 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 ex

45、penditure6.2. Classification of social consumption expenditure and its current situation in China6.3. A general analysis of financial investment expenditure6.4. Chinas financial investment and financing systemTeaching Requirements: Through the study of this chapter, we can understand the nature of s

46、ocial consumption expenditure, understand and master the current situation of Chinas 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 tea

47、ching 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; underst

48、and 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 invest

49、ment, 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 expendit

50、ureTeaching 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 disa

51、dvantages; 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 subs

52、idies; understand and master the concept and form of tax expenditure.Key Points：Chinas 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

53、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 th

54、e scale of fiscal revenue (constraints and influencing factors of the scale of fiscal revenue)8.3. An analysis of the structure of Chinas financial revenueTeaching Requirements: Through the study of this chapter, understand and master the form and evaluation of public revenue, and why tax is the bes

55、t 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

56、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

57、 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 an

58、d 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 und

59、erstand 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 burde

60、n 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 in