公共部门经济学(双语)教案

1《公共部门经济学（双语）》（07115020）课程教案甘行琼、胡洪曙一、授课对象本课程适用于财政学专业、税收专业的大三以上学生学习，在学习本课程之前应先学习大学英语、西方经济学、财政学等课程。课时方面应设置3学分51课时。二、各章学时安排章目章名课时数Chapter1IndividualsandGovernment5Chapter2Efficiency,Markets,andGovernments5Chapter3ExternalitiesandGovernment6Chapter4PublicGoods5Chapter5PublicChoiceandthePoliticalProcess6AexerciseofspeechImitationofpresidentorfinanceminister3Chapter6IntroductiontoGovernmentFinance4Chapter7Taxation,Prices,Efficiency,andtheDistributionofIncome4Chapter8BudgetBalanceandGovernmentDebt4Chapter9TheTheoryofIncomeTaxation4Chapter10FiscalFederalismandStateandLocalGovernment5合计51三、教材使用情况《PublicFinance:AContemporaryApplicationofTheorytoPolicy》（第八版），DavidN.Hyman著，北京大学出版社，2005年7月。四、教学手段主要采取讲授与案例教学，全部课程采用多媒体。五、参考资料1．《PublicFinance》(第七版)，HarveyS.Rosen著，清华大学出版社，2005年8月。2．《PublicFinanceinTheoryandPractice》，HolleyH.Ulbrich著，清华大学出版社，2004年3月。六、教学内容安排Chapter1IndividualsandGovernment教学目标：Afterstudyingthischapter,thestudentsshouldbeableto:21.Useaproduction-possibilitycurvetoexplainthetrade-offbetweenprivategoodsandservicesandgovernmentgoodsandservices.2.Describehowtheprovisionofgovernmentgoodsandservicesthroughpoliticalinstitutionsdiffersfrommarketprovisionofgoodsandservicesandhowgovernmentaffectsthecircularflowofincomeandexpenditureinamixedeconomy.3.Discussthevariouscategoriesoffederal,state,andlocalgovernmentexpendituresintheUnitedStatesandthewaythoseexpendituresarefinanced.内容提要：Publicfinanceisthefieldofeconomicsthatstudiesgovernmentactivitiesandalternativemeansoffinancinggovernmentexpenditures.Modernpublicfinanceemphasizestherelationshipsbetweencitizensandgovernments.Governmentgoodsandservicesaresuppliedthroughpoliticalinstitutions,whichemployrulesandproceduresthathaveevolvedindifferentsocietiesforarrivingatcollectivechoices.Governmentgoodsandservicesareusuallymadeavailablewithoutchargefortheiruse,andtheyarefinancedbycompulsorypayments(mainlytaxes)leviedoncitizensandtheiractivities.Amajorgoalinthestudyofpublicfinanceistoanalyzetheeconomicroleofgovernmentandthecostsandbenefitsofallocatingresourcestogovernmentuseasopposedtoallowingprivateenterpriseandhouseholdstousethoseresources.重点难点：Theallocationofresourcesbetweengovernmentandprivateuse;Thestructureofstateandlocalgovernmentexpenditure;Marketfailureandthefunctionsofgovernment:howmuchgovernmentisenough?Governmenttransferpayments;Nonmarketrationing.有关提示：这一部分是公共部门经济学的引言部分，应让学生明白公共部门和私人部门的区别，以及他们各自是如何配置资源的，另外也要熟悉美国政府支出的增长情况。在这部分内容中主要应使学生对公共部门经济学有一个感性的认识。课堂设计：首先和学生讲明本章的教学目的和重点、难点。结合教材相关内容提问学生如下问题：1.Givefourexamplesofgovernmentgoodsorservicesanddiscusshowtheyaredistributedtocitizens.2.Whatisthedifferencebetweengovernmentpurchasesandgovernmenttransferpayments?讲稿内容：1.Individuals,SocietyandGovernmenta.Publicfinanceisthefieldofeconomicsthatstudiesgovernmentactivitiesandthealternativemeansoffinancinggovernmentexpenditures.b.Governmentsareorganizationsformedtoexerciseauthorityovertheactionsofpersonswholivetogetherinasocietyandtoprovideandfinanceessentialservices.c.PoliticalInstitutionsarerulesandgenerallyacceptedproceduresthatevolvefordeterminingwhatgovernmentdoesandhowgovernmentoutlaysarefinancedd.ExamplesofPoliticalInstitutions:Majorityrule;Representativegovernment2.TheAllocationbetweenPrivateandGovernmentResourcesa.Private:3Food;Housing;Cars;Clothingb.Government:NationalDefense;PublicSchools;Policec.AProduction-PossibilityFrontierd.DistributionofGovernmentGoodsandServicesNonmarketrationing:Pricesandwillingnesstopaythosepricesarenotapplicabletogoodslikenationaldefense.3.TheMixedEconomy:MarketsandPoliticsa.PureMarketEconomyVirtuallyallgoodsandservicesaresuppliedbyfor-profitprivatefirms.Supplyanddemanddetermineprice.b.MixedEconomyAmixedeconomyisoneinwhichgovernmentsuppliesaconsiderableamountofgoodsandservicesandregulatesprivateeconomicactivity.4.GovernmentExpendituresintheUnitedStatesa.Governmentpurchasesoflabor;land;capitalb.GovernmentTransferPaymentsWelfare;SocialSecurityc.StructureofFederalGovernmentExpendituresPurchasesofGoodsandServices;TransferPayments;GrantsinAidtoStateandLocalGovernments;NetInterestPaidd.TheStructureofStateandLocalGovernmentExpendituresintheUnitedStatesEducation;CivilianSafety;Transportation;Executive,Legislative,andJudicial;IncomeSecurity;HealthandHospitals;RecreationalandCulturalActivities5.FinancingGovernmentExpendituresintheUSa.Taxes:Income(CorporateandPersonal);Payroll;Excise;Customsb.StateBudgetCrunchof200237stateswereforcedtoreducetheirbudgets.Revenuesweretypically10%lessthananticipated.Stateswiththemostseveredeficits:AK,AZ,CA,NY,NC,OK,OR,VA,andWAc.Causesa)Cutsintaxesonbusinessandindividualsinthe1990sb)Nosalestaxcollectionsonservicesc)GrowthincostsofMedicaidd.ImplicationsofaGrayingAmericaSocialSecuritya)In2008baby-boomersstarttoretireandcollectb)Theratioofworkerstoretireefallse.MedicareHealthcareinflationissubstantiallyhigherthanoverallinflationf.Medicaid4Increaseduseoflong-termcareforbaby-boomers6.HowMuchGovernmentisEnough?Thequestionofhowmuchgovernmentisenoughisanimportantoneinanysociety.Itisthetradeoffbetweenpublicandprivategoods.Whengovernmentg