湖南农业大学201界经济学专业财政学期末考试重点.doc

Chapter1: Introduction public finance : The field of economics that analyzes government taxation and spending 财政学：分析政府征税和支出政策的经济学科。 The legal framework: (1)Federal Government (a).Expenditure: No real constrains on spending in Constitution (b).Revenue: All bills for raising revenue shall be originated in House of Representatives (c).Budget: can run budget deficits (2) State and Local Government: (a).Explicit authorization for states to spend and tax is not required (b).States can impose spending and taxing restrictions on themselves in their own constitutions (c).Many states cannot run budget deficits (d).The power of local governments to tax and spend is granted by the states. 法律框架：(1)联邦政府 (a).支出：宪法对联邦支出的规模没有作出限制。 (b).收入：所有筹资收入的议案应有众议院提出。 (c).预算：可以运行预算赤字。 (2)州与地方政府 (a). 各州的开支与课税并不需要明确规定。 (b). 各州在各自法规中可对其开支和课税进行限制。 (c). 许多州不可以运行预算赤字。 (d). 地方政府的课税和开支权利是由州政府授予的。 3. Unified budget 统计预算： 包括所有联邦政府收支（含预算外项目）的文件。 Regulatory budget 管制预算 政府管制给经济造成的成本的年度报告（目前尚无这种预算） A approach to measure the size of government by the volume of its annual expenditures. Purchases of goods and services .The government buys a wide variety of items, everything from missiles to services provided by ecologists. Transfers of income to people, businesses, or other governments. The government takes income from some individuals or organizations and gives it to others. Examples are welfare programs such as food stamps and subsidies paid to farmers or production(or nonproduction)of certain commodities. Interest payments. The government often borrows to finance its activities and, like any borrower, must pay interest or the privilege of doing so. 用政府年度支出量来度量政府规模的衡量方法： 商品和服务的购买。政府购买涉及各种项目，从导弹到森林管理人员的服务，无所不包。 对个人、企业和其他各级政府的收入转移。政府从某些个人和组织取得收入并将它转移给另一部分人和组织，例如食品券之类的福利计划和为了某些商品的生产（或不生产）而给与农场主的补贴。 利