财政学双语课件PUBLIC FINANCE(01)

PUBLICFINANCEProfessorZHONGXIAOMIN(钟晓敏）CollegeofPublicFinanceandAdministrationTel:8755700813958002358E-mail:[e-mail]新浪微博：zhxm66财政学参考书1.教材：HarveyS.Rosen、TedGayer,PublicFinance(EighthEdition)2.钟晓敏主编，《财政学》，高等教育出版社，2010。3.蒋洪等著，《财政学教程》，上海三联书店，1996年。4.陈共主编，《财政学》，中国人民大学出版社，1999年。5.杨志勇、张馨编著，《公共经济学》，清华大学出版社，2005年。6.（美）哈维.S.罗森，《财政学》，第八版，郭庆旺、赵志耘译，中国人民大学出版社，2003年。7.（美）鲍德威、威迪逊，《公共部门经济学》，第二版，邓力平主译，中国人民大学出版社，2000年8.（英）布朗、杰克逊，《公共部门经济学》，第四版，张馨主译，中国人民大学出版社，2000年。9.邓子基、林致远编著，《财政学》，清华大学出版社，2005年。10.《财政研究》、《税务研究》、《财贸经济》、《经济研究》、《财经论丛》、《财经研究》、人大复印资料《财政与税务》等杂志。11.上海财经大学每年出版的《中国财政发展报告》12.财政部、国家税务总局、国家统计局等网站。为什么要学习财政学？•什么是财政学？•学习了财政学后对我有什么用处？1.WhatisPublicFinanceabout1.1Whatispublicfinance?1.2Whydoweneedapublicsector?1.3PublicFinanceandIdeology1.4GovernmentataGlance1.1Whatispublicfinance?1.DefinitionofEconomicsEconomicsisthestudyoftheallocationofscarceresources.(efficiency,equity)2.DefinitionofPublicFinancePublicFinanceisthestudyofthetaxingandspendingactivitiesofgovernment.•货币银行学：主要研究货币数量的变动对国民经济的影响。•区域经济学：主要研究不同区域的经济分工、贸易往来及各地区之间的经济关系。•产业经济学：从产业部门的角度来研究经济，从产业部门之间的关系来研究经济。•财政学：是将整个经济划分成“公”和“私”两大部分，并从公与私的相互关系来研究经济。国民经济（混合经济）政府部门个人家庭部门公共企业部门私人企业部门公共部门私人部门消费生产•财政学所要研究的基本问题是，在一个社会中，哪些事情应该“公办”，哪些事情应该“私办”，为什么有些事情需要公办，如果某些事情需要公办的话，应该采取怎样的方式来办，“公”和“私”两部分的分工以及公办的方式会对整个经济产生怎样的影响，怎样的公、私结构以及公办方式才有利于整个社会的经济发展与社会稳定。PublicFinance:thestudyofthetaxingandspendingactivitiesofgovernment.1.GatheringInformation:2.DecisionMaking3.AnalyzingImpactAggregativeeffectsontheworkingsoftheeconomyEffectsontheprivatebehaviorofindividuals,firms,andfamilies.4.Evaluation•PublicFinance:thestudyofthetaxingandspendingactivitiesofgovernment.•PublicSectorEconomics:thestudyoftheeconomicactivityofgovernmentasaunit.•PublicEconomics•GovernmentEconomics1.2Whydoweneedapublicsector•AGameTheoreticMotivationforGovernment•DutiesoftheSovereign•MarketFailureAGameTheoreticMotivationforGovernmentTheRanchers’DilemmaRancherXRancherYStealNotStealSteal(-6,-6)(8,-10)NotSteal(-10,8)(-1,-1)DutiesoftheSovereign1.Protectingthesocietyfromtheviolenceandinvasionofotherindependentsocieties2.Protecting,asfaraspossible,everymemberofthesocietyfromtheinjusticeoroppressionofeveryothermemberofit.3.Creatingandmaintainingcertainpublicworksandcertainpublicinstitutionswhichitcanneverbefortheinterestofanyindividualorsmallnumberofindividuals,toerectandmaintain.thoughtheymaybethehighestdegreeadvantageoustoagreatsociety.Thethreerolesofgovernment•Defenseofnation•Administrationofjustice•Provisionofthosegoodsandservicesnotwhollytobetheresultofordinaryprivateactivity.(Roads,bridges,andsewers---theinfrastructurerequiredforsocietytofunction.MarketFailure1.MarketFailureintheallocationofresources2.MarketFailureinthedistributionofincome3.MarketFailureinachievingstabilityinemploymentandpricesEconomicsofthePublicSectorWhatroleshouldthegovernmentplayintheeconomyrelativetomarkets?Whatservicesshouldthegovernmentprovideandhowthoseservicesbefinanced?Whateffectsthegovernmenteconomicactivityhasontheprivatebehaviorofindividuals,firms,andfamilies.Evaluationofthegovernmenteconomicactivity1.3PublicFinanceandIdeology•People’sviewsonhowthegovernmentshouldconductitsfinancialoperationsareheavilyinfluencedbytheirphilosophies.Somepeoplecaremostaboutindividualfreedom,otherscaremorepromotingthewell-beingofthecommunityasawhole.Philosophicaldifferencescananddoleadtodisagreementsastotheappropriatescopeforgovernmenteconomicactivity.OrganicView•Societyisconceivedofasanaturalorganism.Eachindividualisapartofthisorganism,andthegovernmentcanbethoughtofasitsheart.Individualsarevaluableonlyintheircontributiontotherealizationofsocialgoals,whicharedeterminedbythegovernment.OrganicView•Thegoalsofthesocietyaresetbythestate,whichleadssocietytowardtheirrealization.•Thesocietalgoalsmaybedifferent,andthecrucialquestionishowthegoalsaretobeselected.MechanisticView•Asameansofindividualaction,theGovernmentisacontrivancecreatedbyindividualstobetterachievetheirindividualgoals.“Governmentisatrust,andtheofficersofthegovernmentaretrustees;andboththetrustandthetrusteesarecreatedforthebenefitofthepeople.”•Libertarians:limitedgovernment•Socialdemocrats:substantialgovernmentinterventionisrequiredforthegoodofindividuals.1.4Governmentataglance•TheLegalFramework•TheSizeofGovernment•Expenditures•Revenues•自1999年12月20日澳门主权移交为止，中华人民共和国划分为23省、5自治区、4直辖市、2特别行政区共计34一级行政区，之后数量一直稳定不变。TheLegalFramework•FederalGovernment•StateandLocalGovernmentInChinaCentralGovernmentProvinces,MunicipalitiesandAutonomousRegions23+4+5+2Prefectures333Citiesatprefecturallevel282Counties2861(Citiesatcountylevel374)Districtsunderthejurisdictionofcities845TownshipandTowngovernments44067Towngovernments20000Villagescommittees709257•2009年底全国乡镇级区划总数为40858个。乡镇区划总数为34170个，比上年减少131个，其中：镇19322个，比上年增加88个；乡14848个（含民族乡1099个），比上年减少219个。街道办事处6686个，比上年增加162个。区公所2个。TheSizeofGovernmentHowbigisgovernment?Thenumberofworkersinthepublicsector;Thevolumeoftheannualexpenditures:Purchasesofgoodsandservices;TransfersofincomeInterestpayments部分年份财政收支情况年份财政支出（亿元）财政收入（亿元）19781122.11132.319852004.32004.819903083.62937.119934642.34349