财政学双语课后总结加教程.doc

财政学 Chapter 1 1、Unified budget: The document which itemizes（逐项列出） all the federal government’s expenditures（支出） and revenues（收入）. 统一预算：联邦政府在一种文件中将其支出逐项列出。 2、regulatory budget: An annual statement of the costs imposed on（施加影响于） the economy by government regulations.(Currently, there is no such 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） 3、entitlement programs: Programs whose expenditures are determined by the number of people who qualify, rather than preset budget allocations（分配）. 公民权力性计划 其支出由符合条件的人数而非预先的预算安排来决定的计划。 Summary : 1、public finance ,also known as public sector economics or public economics, focuses on the taxing and spending activities of government and their influence on the allocation of resources and distribution（分配） of income. 财政学，也称公共部门经济学或公共经济学，以政府的收支活动及其资源配置与收入分配的影响为研究对象 2、In an organic view of society ,individuals are valued only by their contribution to the realization of social goals. These goals are determined by the government. 按照社会有机论，个人只有在有助于社会目标实现时才有价值。这些目标有政府来决定。 3、In a mechanistic view of society ,government is a contrivance（发明） erected（建立） to further individual goals. It is not clear now the government can reconcile（协调） sometimes conflicting individual goals. 按照社会机械论，政府是为了促进个人目标的实现而人为创立的东西。政府如何能协调有时是相互冲突的个人目标，尚不清楚。 4、Personal income and social security payroll taxes（工资税） are currently（目前） the largest sources of government revenue. 个人所得税和社会保障工薪税是目前政府收入的最大来源。 Chapter 2 substitution effect: The tendency of an individual to consume more of one good and less of another because of a decrease in the price of the former relative to the latter. 替代效应 一个人因一种商品相对于另一种商品的价格降低而多消费前者，少消费后者的倾向。 normal good :A good for which demand increases as income increases and demand decreases as income decreases, other things being the same. 正常品 在其他条件相同的情况下，其需求随着收入的增加而上升、随着收入的减少而下降的商品。 income effect :The effect of a price change on the quantity demanded（需求量） due exclusively（唯一的） to the fact that the consumer’s income has changed. 收入效应 价格变化对需求量的影响完全是由于消费者的实际收入的变化所致。 Su