财政学 第01章 财政与财政学的产生与发展.pptVIP

中国金融出版社 中国金融出版社 Chapter 1 The Origin and Development of Finance and Public Finance Learning Objectives Lesson 1 The Origin and Development of Finance Ⅰ、The Origin of Finance (ⅰ) The Process of Fiscal Origin Finance is an ancient historical category, and it emerges with the development of social productivity and the emergence of the state. Early in primitive society, the environment is very bad for human beings. In order to resist the invasion from the outside world, people can only gather together and produce extremely few labor products shared by all members, using the most primitive means of production and working together. With the improvement of productivity, animal husbandry and handicrafts began to separate from agriculture, and a simple exchange of commodities traders appeared, so, in addition to meeting the minimum needs of the people,the products produced by the whole community are also in the surplus. Thus, private ownership also produces. Lesson 1 The Origin and Development of Finance Ⅰ、The Origin of Finance (ⅰ) The Process of Fiscal Origin Since then, due to the amount of uneven private property occupied by people, the divison between rich and poor is gradually intensifying, and society as a whole is splitting up into two great classes directly facing each other---slaves and slave owners. In order to consolidate its dominance, protect its vested interests and suppress the revolt of the slaves, the slave-owner class established military, police, courts and prisons and other violent governing institutions, which marks the birth of slave-owner’s revolt. Lesson 1 The Origin and Development of Finance Ⅰ、The Origin of Finance (ⅰ) The Process of Fiscal Origin State, as an administrative organization, needs to consume some physical materials to maintain its own existence and perform its functions,, although it does not engage in producing the physical materials in itself and it does not directly create wealth. Thus, country compulsively and gratuitously pos