Public Finance

Author: Cui Manhong
Publisher:
Publish Date: 2004-04-01
Features: It has been a long-standing shared aspiration of the writing team to compile a textbook of public finance specifically for economics and management studies. We invited scholars from various domestic universities and relevant organizations with extensive teaching experience to jointly develop the outline and logical framework of this book. After more than a year of effort, we have finally completed the final draft of this textbook. The textbook is characterized by comprehensive and detailed information, prominent theoretical foundations, a scientifically structured framework, and an accessible yet in-depth presentation, making it suitable as a textbook for undergraduate and associate degree programs in economics and management, as well as for foundational theoretical knowledge, basic concepts, and essential skills training in finance and taxation for relevant economic departments and enterprises. The textbook covers the majority of fundamental knowledge in public finance and taxation, and institutions can select and adjust specific chapters based on their teaching requirements. This book is a systematic and comprehensive textbook introducing the basic principles and foundational knowledge of public finance and taxation, primarily organized around the main theme of public revenue and expenditure. It covers the types of public expenditures, including government procurement, consumptive expenditures, transfer expenditures, and expenditure benefit evaluation; the forms of public revenue, including tax revenue and government bond revenue; government budgets, state-owned asset management, fiscal policy, and its application. This textbook is intended for teaching use in economics and management disciplines at higher education institutions, as well as for professional training and reference materials for employees in the public finance and taxation system, and for those studying and researching public finance and taxation knowledge.