财政学教学课件：Chap001 Introduction

PublicFinance(NinthEdition)HarveyS.RosenTedGayer参考书（美）哈维.S.罗森，《财政学》(第八版)，郭庆旺赵志耘译，中国人民大学出版社，2009.9蒋洪主编刘虹龚刚敏副主编《财政学》（第二版）高等教育出版社2004.8。钟晓敏主编《财政学》高等教育出版社2010.3(美)施密特谢利巴迪斯著梅然译《美国政府与政治》北京大学出版社2005.1詹姆斯.M.布坎南《公共财政》赵锡军等译中国财政经济出版社1991.12（美）理查.A.穆斯格雷夫，《美国财政理论与实践》，第四版，邓子基等译，中国财政经济出版社，1987（美）鲍德威、威迪逊，《公共部门经济学》，第二版，邓力平主译，中国人民大学出版社，2000《财政研究》、《税务研究》、人大复印资料《财政与税务》等杂志上海财经大学每年出版的《中国财政发展报告》财政部、国家税务总局、国家统计局等网站思考题：一、本次课要点：个人语言、中文、非summary译文二、你对本次课的个人看法：学术理解、个人观点、教学建议三、每章后习题：理解习题并回答（中英文均可）四、举例说明你的理解：来源：媒体、网络、书本、个人经历、故事、寓言或神话CoursesyllabusTimetableandClassroomMonday(1-2),BuildingA,Room108Wednesday(3-4),BuildingA,Room308PrerequisiteEconomicsAssessmentMethodsTwohourclosedbookexaminJan.2013.Grading50%Finalexam;20%Midtermexam;30%Problemsets,includinghomework,classroomdiscussing,andansweringquestions.财政主题(布坎南J.M.Buchanan)：一：事实：怎样获得收入、怎样花费--

预算账户二：影响：宏观：国民收入规模、就业水平、货币购买力微观：个人、公司、家庭行为（收入分配）

（传统财政研究内容：政府不是研究主题，只是研究的背景与基础资料）三：评估：政府政策与活动的好与坏标准选择困难,易争议。应该怎样(个人不需评估)。四：如何决策？为什么？以何种税筹集大部分收入财政资金用于A而不用于B

由什么决定支出的总水平

(政治或公共选择过程，参与政治过程的人相互作用）一个筹资方案的例子一个公共产品的例子PART1GettingStartedPeople’sviewsonhowthegovernmentshouldconductitsfinancialoperationsareheavilyinfluencedbytheirphilosophies.Somepeoplecaremostaboutindividualfreedom,otherscaremorepromotingthewell-beingofthecommunityasawhole.Philosophicaldifferencescananddoleadtodisagreementsastotheappropriatescopeforgovernmenteconomicactivity.PART1GettingStarted1Introduction2ToolsofPositiveAnalysis3ToolsofNormativeAnalysisCHAPTER1

IntroductionCopyright©2010bytheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/IrwinDefiningtheFieldofStudy PublicFinance–thefieldofeconomicsthatanalyzesgovernmenttaxationandspendingpoliciesPublicSectorEconomics–seedefinitionabovePublicEconomics–seedefinitionaboveWhatisnotpartofpublicfinance?PublicFinanceandIdeologyOrganicviewofgovernmentSocietyisconceivedofasanaturalorganism.Eachindividualisapartofthisorganism,andthegovernmentcanbethoughtofasitsheart.Individualsarevaluableonlyintheircontributiontotherealizationofsocialgoals,whicharedeterminedbythegovernment.MechanisticviewofgovernmentGovernmentisacontrivancecreatedbyindividualstobetterachievetheirindividualgoals.“Governmentisatrust,andtheofficersofthegovernmentaretrustees;andboththetrustandthetrusteesarecreatedforthebenefitofthepeople.”OpinionsdivergeWhatisgood/Howthegovernmentshouldacttopromoteit.Libertarians:limitedgovernmentSocialdemocrats:substantialgovernmentinterventionisrequiredforthegoodofindividuals.ViewpointofthisbookThenotionthattheindividualratherthanthegroupisparamountisrelativelynew.Economicpolicyisnotbasedoneconomicanalysisalone,itdependsonethicalandpoliticaljudgments,too.TheLegalFrameworkFederalgovernmentFederalConstitutionalprovisionsArticle1,Section8Article1,Section916thAmendment5thAmendmentTheLegalFrameworkStategovernmentsFederalconstitutionalprovisions10thamendmentTheStateconstitutionsLocalgovernmentsDerivepowertotaxandspendfromtheStatesFiscalindependenceoflocalgovernmentsCentralandLocalGovernmentInChina(December312009)ThestateadministrativeorgansofthePeople'sRepublicofChinaincludethecentralandlocaladministrativeorgans.ThecentraladministrativeorganistheCentralPeople'sGovernment,betterknownastheStateCouncil.Localadministrativeorgansarelocalpeople'sgovernmentsatfourlevels:theprovinces(autonomousregionsandcentrallyadministeredmunicipalities),citiesandprefectures,countiesandtownships.CentralandLocalGovernmentCentralGovernment:Provinces(23),Municipalities(4),AutonomousRegions(5)andSpecialadministrationRegion(2).23+4+5+2=34Prefectures333Citiesatprefecturallevel283Counties2858Citiesatcountylevel367Districtsunderthejurisdictionofcities855TownshipandTowngovernments40858subdistrctoffice6686towngovernments19322township(aruraladministrativeunitunderthecounty)14848TheSizeofGovernmentHowtomeasurethesizeofgovernmentNumberofworkersAnnualexpendituresTypesofgovernmentexpenditurePurchasesofgoodsandservicesTransfersofincomeInterestpaymentsBudgetdocumentsUnifiedbudgetRegulatorybudgetState,Local,andFederalGovernmentExpenditures(selectedyears)1234TotalExpenditures(billions)2008Dollars(billions)*2008DollarspercapitaPercentofGDP19601237143,95023.3%19702951,3086,37928.4%19808431,9058,36730.2%19901,8732,80411,21032.2%20002,8873,52712,48729.4%20084,7234,72315,48833.1%*Conversionto2008dollarsdoneusingtheGDPdeflator

Source:CalculationsbasedonEconomicReportofthePresident,2009[pp.282,286,325,381].AdjustingforInflationAdjustingforPopulationRelativetoEconomyGovernmentExpendituresasaPercentageofGDP(2008)UnitedStatesSource:OrganizationforEconomicCooperationandDevelopment[2008a].CompositionofFederalExpenditures

(1965and2008)NotedeclineinDefenseNoteincreaseinSocialSecurity,MedicareandIncomeSecuritySource:EconomicReportofthePresident,2009[p.379].Source:EconomicReportofthePresident2009,[p.389].CompositionofState&LocalExpenditures

(1965and2008)IncreaseinpublicwelfareDeclineinhighwaysSource:EconomicReportofthePresident[2009,p.379].CompositionofFederalTaxes

(1965and2008)Socialinsurance

andindividualincome

taxhavebecome

moreimportantCorporateandother

taxeshavebecome

lessimportantSource:EconomicReportofthePresident[2009,p.385].Individualtax

moreimportantPropertytax

lessimportantCompositionofStateAndLocalTaxes

(1965and2005)ChangesintheRealValueofDebtInflationtaxWhenthegovernmentisadebtorandthepricelevelincreases,changesintherealvalueofthedebtmaybeanimportantsourceofincome.DoingResearchinPublicFinancePublicFinancejournalsInternationalTaxandPublicFinanceJournalofPublicEconomicsNationalTaxJournalPublicFinancePublicFinanceQuarterlyGeneral-interestjournalsAmericanEconomicReviewJournalofEconomicPerspectivesJournalofPoliticalEconomyQuarterlyJournalofEconomicsReviewofEconomicsandStatisticsDoingResearchinPublicFinanceOthersourcesJournalofEconomicLiteratureBrookingsInstitution’sStudiesofGovernmentFinanceCongressionalBudgetOfficereportsNationalBureauofEconomicResearchworkingpapersTaxFoundation’sFactsandFiguresonGovernmentFinanceU.S.GovernmentPrintingOfficepublicationsStatisticalAbstractoftheUnitedStatesEconomicReportofthePresidentBudgetoftheUnitedStatesU.S.CensusofGovernmentsHistoricalStatisticsoftheUnitedStatesfromColonialTimesto1970DoingResearchinPublicFinancePublicFinancedataavailableonInternetResourcesforEconomistsontheInternetU.S.CensusBureauUniversityofMichigan’sOfficeofTaxPolicyResearchUrban-BrookingsTaxPolicyCenter2012年我国财政收支情况统计年鉴图1：1978-2011年我国财政收入增长及占GDP比重情况（单位：%）图2：1993-2011年我国财政收支差额情况（单位：亿元）图3：1978-2011年我国财政支出总额及增长情况（单位：亿元，%）图4：2011年全国财政收入比例情况（单位：%）2011年全国财政收入比例情况（单位：%）图5：2011年我国财政收入各项指标增速情况（单位：%）表1：2011年我国财政支出主要项目总额及增幅情况（单位：亿元，%）支出项目总额增幅教育支出16,11628.40%医疗卫生支出6,36732.50%社会保障和就业支出11,14422%住房保障支出3,82260.80%农林水事务支出9,89021.70%文化体育与传媒支出1,89022.50%节能环保支出2,6187.20%交通运输支出7,47236.10%城乡社区事务支出7,6532