财政学全英文课件
The catalogue

Chapter one
Government and Public Finance in the socialist market economy
1
Section1
The government and the market
1
Section2
Finance and its operational mode in market economy 4
Section3
China's financial educational circles about the public and financial controversy
5
Chapter two

Financial function
5Section1
The concept and research train of thought of the financial function
6
Section2
The function of recourse allocation
7
Section3
The function of income distribution
8Section4
The function of economic stabilization and development

9
Section 5
Justice and efficiency
10
Chapter three
Structure and scale of public expenditure
11
Section 1
The classifications of the expenditure
12
Section 2
The structure of public expenditure
13
Section 3
The scope of public expenditure
15Chapter four
The benefit analysis of the public expenditure
17
Section1
The analytic approach of “cost – benefit”
17
Section 2
“minimum expenses choice” and “public pricing” 19
Section 3
The government procurement system
20
Chapter five
The purchases of the government
22
Section 1
The public consumption
22Section 2
The government investment
25Chapter six
Transfer Payments
27
Section 1
The expenditures on social security
27
Section 2
Subsidization
29
Section 3
Tax expenditure
31Chapter seven
Scale and structure of fiscal revenue
33
Section 1
Structure of the fiscal revenue
33
Section 2
Scale of the fiscal revenue
36
Chapter eight
The principle of the tax revenue
39Section 1
The concept of the tax revenue
40
Section 2
The terminology of taxation
42
Section 3
the classification of the tax revenue
44
Section 4

Analysis on the tax burden
46Section 5
The tax shifting and the tax incidence
48
Section 6
The principle of the tax revenue
50
Section 7
The theory of optimal taxation
52
Chapter nine
The tax system
54
Section 1
The development and reforming of the tax system
55
Section 2
Circulate taxes
57
Section 3
Income tax
60
Section 4
Resource tax, property tax and act tax
62
Chapter ten
The national assets income
63
Section 1
The composition content of national assets
64
Section 2
The operation and management of national assets

65
Section 3
The distribution of the national profit
66
Section 4
SOE reform and financial rights and interests
66
Chapter eleven
National debt
68
Section 1
Summary of the national debt
68
Section 2
Issue and redemption of the national debt
70
Section 3
Circulation of the national debt
71
Chapter twelve
Financial decision
72
Section 1
The summary of financial decision
73
Section 2
Financial decision systems
73
Section 3
Public choice

74Chapter thirteen
National budget and management system of the budget
75
Section 1
Meaning and principle of national budget
76
Section 2
The management of national budget
77
Section 3
Extrabudgetary funds
80
Section 4
The management system of national budget
81
Chapter fourteen
Financial balance
85Section 1
Financial revenue and expenditure contradiction and balance

86Section2
Financial balance and social total supply and demand are balanced
87
Section 3
Financial deficit
88
Chapter fifteen
Financial policy
91Section 1
The financial policy is summed up
91Section 2
Influence of the financial policy and effect analysis                                                                           94
Section3
Theory and practice that the financial policy cooperates with monetary policy
95