《财政税收专业英语》课程教学大纲.docVIP

《财政税收专业英语》课程教学大纲 课程代码：REVE2018 课程性质：专业选修课程 授课对象：财政学专业 开课学期：春 总 学时：54学时 学 分：3学分 讲课学时：54学时 指定教材：杨志勇，《财政税收专业英语》，机械工业出版社，2007年. 参考书目：1、Harvey S.Rosan、Ted Gayer, 《Public Finance (Ten Edition)（英文版）》，清 华大学出版社，2015年. 2、Richard A.Musgrave，《财政理论史上的经典文献》，上海财经大学出版社， 2015年. 3、蒋洪、申燕，《财税专业英语》，首都经济贸易大学出版社，2017年. 4、Hugh J.Ault、Brian J.Arnold，《比较所得税法：结构性分析》，北京大学出 版社，2013年. 5、James Mirrlees，《福利、政府激励与税收》，中国人民大学出版社，2013年. 教学目的：首先，从理论角度出发，通过截取的原版经典教材内容让学生了解如何运用英文 清楚地表达财政税收相关理论，加深对原有认知的理解；其次，从政策实务的角度，让学生了解代表性国家的财政税收政策，了解中国相应政策的异同及其原因。最后，从语言学习角度，让学生掌握常用的财政税收专业术语及其翻译，掌握如何运用术语专业地、准确地、简洁地表达和沟通。 第一章 Market and Government 课时：2周，共6课时 教学内容 第一节 Market Failure and Role of Government 一、Failure of Competition For markets to result in Pareto efficiency, there must be perfect competition -- that is, there must be a sufficiently large number of firms that each believes it has no effect on prices. When a single firm supplies the market, economists refer to it as a monopoly; when a few firms supply the market, economists refer to them as an oligopoly.? 二、Externalities There are many cases where the actions of one individual or one firm affect other individuals or firms; where one firm imposes a cost on other firms, but does not compensate them, or alternatively, where one firm confers a benefit on other firms but does not reap a reward for providing it. Air and water pollution are examples. When I drive a car that is not equipped with a pollution control device, I lower the quality of the air, and thus impose a cost on others. A chemical plant that discharges its chemicals into a nearby stream imposes costs on downstream users of the water, who may have to spend a considerable amount of money to clean up the water to make it usable. 三、Unemployment, Inflation and Disequilibrium Perhaps the most widely recognized symptoms of market failure are periodic episodes of high unemployment, both of workers and machines that have plagued capitalist economies during the past two centurie