2015第章财政概念和财政职能.pptVIP

财政概念与财政职能 财政概念与财政职能 财政概念和财政职能 第1章 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. * * 财政概念与财政职能 本章内容 财政概念 1 政府和市场的关系——财政学的基本问题 2 财政职能 3 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. * * 财政概念与财政职能 第一节 财政概念 财政的基本含义和基本特征 公共物品与公共需要 财政与“公共财政” Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 古代： 中国古代：“国用”、“国计”、“度支”、“理财” 西方古代：从13～15世纪拉丁文finis后演变为finare，再到16世纪末，法国政治家波丹将法语finances作为财政一词使用，随后逐步泛指国家及其他公共团体的理财。 近代： 欧洲近代：Public Finance 日本近代：日本明治维新期间（明治十四年—1882年）?? 中国近代：“清朝光绪24年，即1898年，在戊戌变法‘明定国是’诏书中有‘改革财政，实行国家预算’的条文，这是在政府文献中最初启用‘财政’一词。” 光绪二十九午（1903年）印行的《十一朝东华录分类辑要》?? 〔清〕何良栋编。 当前： Public Finance——公共财政？ New Public Finance——？Inge Kaul and Pedro Condeic?o Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 2. 什么是财政学 Public Finance Public finance is the field of economics that analyzes government taxation and spending policies. Public finance is about the taxing and spending activities of government (Harvey Rosen,2010,p.1) Public finance is the study of the role of the government in the economy Public Finance and Public Economics Public Sector Economics Public Economics What is not part of public finance Fiscal policy——Macroeconomics Regulatory policies, Antitrust issues——Industrial organization Public enterprise economics Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Public Finance and Public Economics 张文春（2007）： 《财政学与公共经济学的关系及其发展趋势——对部分世界著名经济学家的调查》，《财贸经济》2007 年第3 期 Stiglitz, Joseph E.（ New Public Finance –Prologue，2006） ： Over the years the focus of public finance has changed dramatically. At one time it was strictly about what the term proclaimed—how governments should raise money to finance public activity. By the time I began teaching th