Fiscal Expenditure, Main Course Series Textbooks for University Finance Majors

Author: Cong Shuhai
Publisher:
Publish Date: 2002-04-01
Features: "Public Expenditure Theory" is a specialized course that systematically analyzes and studies expenditure policies and systems based on government fiscal expenditure theory. It elaborates on the theories and practices of expenditure from a fundamental aspect of fiscal work, enabling students to grasp that expenditure issues are a part of revenue, balance, and management, and that they are a crucial link affecting revenue, balance, and management.
This textbook is divided into 18 chapters and four parts. Part 1: Basic Theories of Fiscal Expenditure, consisting of three chapters, includes Public Provision Theory, Public Choice Theory, and Public Expenditure Growth Theory. Part 2: Purchasing Expenditure, consisting of seven chapters, includes the general theory of purchasing expenditure, administrative expenditure, national defense expenditure, expenditure on education, culture, health, and sanitation, agricultural support expenditure, investment expenditure, and cost-benefit analysis methods. Part 3: Transfer Payments, consisting of four chapters, includes the general theory of transfer payments, social security expenditure, fiscal subsidy expenditure, and intergovernmental transfer payments. Part 4: Expenditure Management, consisting of four chapters, includes the general theory and methods of expenditure management, total management of fiscal expenditure, structural management of fiscal expenditure, and budgetary control in expenditure management.