Introduction to Public Finance

Author: Shen Changping
Publisher:
Publish Date: 2005-02-01
Features: An Introduction to Public Finance is a fundamental theoretical course for vocational and technical finance majors and a core course for finance and taxation majors. With the continuous deepening of China's fiscal system reform, fiscal theory and practice have undergone and are undergoing profound changes. Therefore, according to the development requirements of vocational and technical education for finance majors, it is particularly urgent and important to compile a new and forward-looking textbook on public finance. This book closely aligns with the talent cultivation goals and models of higher vocational and technical education, integrates theory with practice, and emphasizes the cultivation of students' applied skills, practical abilities, and innovative capabilities. The entire book incorporates the latest achievements in domestic and international fiscal theory and practice, systematically elaborating the fundamental theories and basic knowledge of public finance. In terms of chapter arrangement, it strives for a rigorous structure and clear hierarchy, while the language is kept simple, concise, and easy to understand. The writing team of this book is strong, led by Professor Shen Changping, President of Shanxi Financial College, with contributions from professors such as Yan Wenqian, Ji Shuying, and Zhou Qiaohong.
□ Table of Contents:
Chapter 1 Introduction
Chapter 2 Economic Foundations of Government Activities
Chapter 3 Fiscal Functions
Chapter 4 Fiscal Expenditure
Chapter 5 Fiscal Revenue
Chapter 6 Tax Theory and Tax System
Chapter 7 Government Bonds
Chapter 8 Government Budget and Treasury System
Chapter 9 Fiscal Management System
Chapter 10 Macro Fiscal Control