Public Finance

Author: Wang Guoqing, Ma Xiao, Cheng Qian (editors)
Publisher:
Publishing Date: 2006-05-01
Features: This book is a "National Planning Textbook for General Higher Education in the 15th Five-Year Plan" sponsored by the Ministry of Education. It primarily discusses the research objects and scope of public finance; the connotation of public finance and its relationship with the economy; the functions of public finance in a market economy; the theory and practice of public goods and public expenditure; the theory and practice of public revenue; intergovernmental fiscal relations; and the theory and practice of macroeconomic regulation by the government. The book adheres to the guidance of Marxism, based on China's political and economic context, cultural traditions, and fiscal practices. It actively promotes the political, economic, and ethical perspectives with Chinese characteristics, while also incorporating the reasonable components of fiscal theories from contemporary market economy countries. This enables the book to reflect both the characteristics of Chinese public finance and the main concerns shared by modern public finance. The book is primarily intended for undergraduate teaching in economics and management disciplines at universities, but can also be read by other readers. The book is accompanied by teaching materials for instructors, and specific request methods are detailed in the "Teaching Support Notes" at the back of the book.