刘晔《财政学》ch1.pptVIP

财政学Public Finance ;Harvey S. Rosen is a Professor of Economics and Business Policy at Princeton University. He was an undergraduate at the University of Michigan, and received his Ph.D. from Harvard University A fellow of the Econometric society . Rosen has been involved in both the graduate and undergraduate teaching programs at Princeton. In recent years, he has taught undergraduate courses in public finance, taxation, and introductory microeconomics, and graduate courses in public finance. Rosens main field of research is public finance. ;ECON 2003.03：Public Finance This course is a general course for students who majored in Economics. Its purpose is to make the students master the basic theory of modern public finance, and be able to use their knowledge to think about the fiscal realities of our country and even worldwide. The topics include: The Basic Theories of Public Finance; Analysis of Public Expenditure; Framework of Tax Analysis; Taxation System; some topics of fiscal management ;the goals of this Course ;财政学涉及到经济学、政治学、公共管理学与法学等多个领域的一门交叉学科。 Tax politics fiscal constitution fiscal sociology …………………. ;Some reference;知识铺垫 Prerequisite 微观经济学 宏观经济学 课时安排 teaching arrangement 　　课程学习时间为一学期（14周），4学时/周，共56学时 考试安排 Examination Arrangements Mid-term examination 30% final examination 70% ;CHAPTER 1 INTRODUCTION;P3 From Holy Bible “Samuel”8:11-18 人们对政府所抱有古老而矛盾的心理 ;一. Defining the Field of Study财政学概念与范围 ;二.Public Finance and Ideology财政思想 ;（1）政府有机论 社会被看成一个自然的有机体，每一个人都是这个有机体中的一部分。而政府可看做是该有机体的心脏 杨昌济“一个国家是一个有机的整体，正如人体是一个有机的整体一样。它不像一台机器，可以拆开后再装配在一起” 个人只有作为社会的一部分才有意义，个人利益要服从于整体利益。（这可以归结为一种社会本位观） 附：对应方法论上集体主义;（2）政府机械论 政府不是社会的一个有机组成部分，相反，它是个人为了更好地实现其个人目标而创立的东西 处于舞台中心的不是群体，而是个人。当政府保护个人免受侵害时，对个人是有益的。（这可以归结为一种个人本位观）——如 Hobbes,1651 附：对应方法论上个人主义 政府机械论内部两派：自由主义者主张有限政府，反对政府干预经济；社会民主主义者认为，为了个人的利益，政府可以干预经济。 ;（3）本书的观点 英美的经济思想是沿着个人主义的路线发展的。个人及其需要是主流经济学中的主要焦点，本书也反映了这样的观点。然而，在个人主义的传统中，关于政府应该有多