Public Finance, Second Edition

Author: Deng Ziji, Editor-in-Chief
Publisher:
Publish Date: 2006-12-01
Features: This book is a research outcome of the "Reform Plan for Teaching Content and Curriculum Systems 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 revised, replaced by the new framework of "Basic Theories – Government Expenditure – Government Revenue – Fiscal 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 "Government Expenditure" section and the inclusion of reforms in departmental budgeting in the "Fiscal Management" section. In terms of format, sections such as "Content Summary," "Chapter Summary," "Key Concepts," and "Review 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 and can also be used as a training material for fiscal and tax officials. The book is accompanied by supplementary teaching resources for instructors (including electronic lesson plans, test papers, questions and answers, and learning materials).