Public Finance

Author: Deng Ziji
Publisher:
Publish Date: 2005-07-01
Features: This book is a research outcome of the "Reform Plan for Teaching Content and Curriculum System in Higher Education Towards the 21st Century" by the Ministry of Education. It is the second edition of the core textbook "Public Finance" for economics majors in higher education institutions across the country. The original structure has been modified, replaced by a new system: "Basic Theories – Public Expenditure – Public Revenue – Public Finance Management – Macro-Fiscal Issues." In the "Basic Theories" section, it extensively draws on Western public finance theories while integrating them with China's traditional fiscal theories to better reflect and guide the progress of China's economic and fiscal reforms. Significant changes have been made in certain chapters, such as the addition of content on social assistance expenditure in the "Public Expenditure" section and the inclusion of departmental budget reform in the "Public Finance Management" section. In terms of format, sections such as "Content Summary," "Chapter Summary," "Basic Concepts," and "Review and Practice Questions" have been added to meet teaching needs. This book can serve as a textbook for undergraduate students majoring in economics in higher education institutions, as well as a training material for fiscal and tax officials. Accompanying the book are supplementary teaching resources for instructors, including electronic lesson plans, test papers, questions and answers, and supplementary learning materials.