內容簡介
教材精選了有一定深度的並且能夠系統地闡述財政知識領域的文章和論述，有助於大學財政學學生的專業課學習，為雙語教學打好基礎。
本教材由20個單元組成，包括財政概念、財政職能、財政支出、投資支出、財政收入、稅收理論、稅收制度、國家預算、預算管理體制等內容。每個單元均附有練習，便於深入理解課文。
圖書目錄
Unit1PublicFinanceandIdeology
Unit2AnalyticToolsofPublicFinance
Unit3TheStructureofGovemment
Unit4GovernmentandMarket
Unit5PublicFinanceExpenditure
Unit6GovernmentInvestmentExpenditureandCost-BenefitAnalysis
Unit7GovernmentSubsidiesandIncomeSupportforthePoor
Unit8ExpendituresonSocialSecurityandSocialInsurance
Unit9GovernmentandHealthCare
Unitl0TheStudyandPracticeofIncomeTaxPolicy
Unit11TheTheoryofIncomeTaxation
Unit12TaxationofPersonalIncomeintheUnitedStates
Unit13TaxationofCorporateIncome
Unit14TaxesonConsumptionandSales
Unit15TaxesonWealth,Property,andEstates
Unit16OptimalTaxationandGovernmentFinance
Unit17IntegratingMlocationandStabilizationBudgets
Unit18OptimalTaxationandPublicPolicy
Unit19NationalBudget
Unit20BudgetaryManagementSystem
Glossary
Reference
