Public Finance

Author: Yang Dongmei
Publisher:
Publish Date: 2004-08-01
Features: "Public Finance" is one of the series textbooks for financial majors in higher education institutions. The book is divided into twelve chapters, comprehensively and systematically introducing the basic principles and knowledge of public finance and taxation. It primarily revolves around the main theme of fiscal revenue and expenditure, covering the types of public expenditure, including government procurement, consumptive expenditure, transfer payments, and expenditure benefit evaluation. It also introduces the forms of fiscal revenue, such as tax revenue and government bond revenue. Additionally, it covers government budgets, fiscal policy, and their applications. This book is designed for teaching use in economics and management disciplines at higher education institutions, as well as for distance education materials or professional training for employees in the public finance and taxation system. It can also serve as a reference book for students, researchers, and learners studying and researching public finance and taxation.
To facilitate student learning, each chapter begins with learning objectives, teaching methods, and estimated study time. Each chapter is structured into a lecture section, summary, exercises, reference materials, and a separate list of key concepts, enabling students to further understand and digest the content. It is also suitable for self-learners and readers engaged in distance education.