罗森第九版英文《财政学》课件cha课件

Rosen9thEditionEnglishFinanceCoursewarecontents目录OverviewofFinanceFiscalrevenuefiscalexpenditureFiscalPolicyandNationalBudgetFinancialmanagementsystemFinancialsupervisionandperformanceevaluation01OverviewofFinance总结词金融的定义是指对货币、资金和资本等资产进行管理和运作的一系列活动。详细描述金融是指对货币、资金和资本等资产进行管理和运作的一系列活动，包括资金的融通、资产的买卖、风险的管理和财富的规划等方面。金融活动在现代经济中占据着重要的地位，是经济发展的重要支撑。TheDefinitionofFinanceVS金融的目的是为了满足社会和个人的各种金融需求，促进经济发展和社会进步。详细描述金融的目的是为了满足社会和个人的各种金融需求，如投资、融资、保险和理财等。金融通过提供各种金融服务，促进资源的优化配置，支持实体经济的发展，提高社会生产效率和人民生活水平。此外，金融还可以分散风险、提供流动性、降低交易成本和提高市场效率等方面发挥重要作用。总结词ThePurposeandSignificanceofFinance总结词金融的研究对象是货币、资金和资本等资产的价格、市场和机构，研究方法包括实证分析和规范分析。详细描述金融的研究对象是货币、资金和资本等资产的价格、市场和机构，研究这些对象在不同经济环境下的表现和变化规律。金融研究的方法包括实证分析和规范分析，实证分析是通过收集数据和观察现象来检验理论或假说，而规范分析则是基于一定的价值判断来评价经济行为和政策的效果。在金融研究中，还需要运用数学、统计学和计算机技术等方法来处理和分析数据，以得出更准确和可靠的结论。Theresearchobjectsandmethodsoffinance02Fiscalrevenue直接税包括个人所得税、企业所得税等，间接税则包括增值税、消费税等。有效的税收征管措施可以确保税收的及时、准确征收，减少逃税、避税现象。Taxrevenue税收征管直接税与间接税Nontaxincome国有资产收益国有企业的利润、资产处置收益等。行政事业性收费政府机构提供的服务收费，如证件办理费、考试费等。政府通过发行债券筹集资金，用于公共建设、社会保障等。发行政府债券政府需要合理管理债券的发行、兑付和收益，确保财政的稳定和可持续性。债券收益管理Governmentbondincome03fiscalexpenditureInfrastructureinvestmentincludingroads,railways,bridges,tunnels,waterconservancyfacilities,energyfacilities,informationtechnologyinfrastructure,etc.Industrialdevelopmentprojectsincludinghigh-techindustries,strategicemergingindustries,traditional优势产业,etc.Agriculturaldevelopmentprojectsincludingfarmlandwaterconservancyfacilities,agriculturalproductionandprocessingfacilities,agriculturaltechnologyresearchanddevelopmentfacilities,etc.EconomicconstructionexpenditurePublichealthservicesincludingmedicalinsurance,publichospitals,communityhealthcenters,etc.Socialwelfareincludingpension,unemploymentrelief,housingsubsidies,etc.Cultureandeducationincludingpubliceducation,culturalfacilities,libraries,museums,etc.Social,culturalandeducationalexpenses030201010203Nationaldefenseexpenditureincludingmilitarysalaries,equipmentprocurement,militaryconstruction,etc.Administrativemanagementexpenditureincludinggovernmentagencies'operatingexpenses,publicsecurityexpenses,judiciaryexpenses,etc.Naturaldisasterreliefincludingfundsfordisasterreliefandreconstructionafternaturaldisasterssuchasearthquakes,floodsanddroughts.Defenseandotherexpenditures04FiscalPolicyandNationalBudget稳定经济平衡预算促进经济增长公平与效率Thegoalsandtoolsoffiscalpolicy01020304通过政府支出和税收政策来稳定经济，减少经济波动。通过增加收入或减少支出来实现预算平衡，确保财政可持续性。通过增加政府支出或减少税收来刺激经济增长，提高国民收入。在财政政策制定中平衡公平和效率，确保资源得到合理分配。预算编制经过立法机构审批后，预算计划得以实施。预算审批预算执行预算监督01020403对预算执行情况进行监督和评估，确保预算目标的实现。根据国家发展战略和经济形势，制定预算计划和目标。各部门按照预算计划进行资金分配和使用。Preparationandimplementationofthenationalbudget相互影响财政政策的变化会影响国家预算的制定和实施，反之亦然。协同作用财政政策和国家预算共同服务于国家经济发展和社会稳定。制约关系国家预算的规模和结构会对财政政策的实施产生制约作用。调整与优化根据经济形势和国家发展需要，财政政策和国家预算需要进行调整和优化。Therelationshipbetweenfiscalpolicyandnationalbudget05FinancialmanagementsystemThefinancialmanagementsystemreferstothesumofallfinancialmanagementactivities,processes,andorganizations.Itincludesfinancialdecision-making,planning,control,andriskmanagementactivities.ConnotationThefinancialmanagementsystemplaysacrucialroleinthemanagementofanorganization'sfinancialresources.Itensurestheefficientuseoffunds,maintainsfinancialstability,andsupportstheorganization'sstrategicgoals.RoleTheconnotationandroleoffinancialmanagementsystemTypesTherearetwomaintypesoffinancialmanagementsystems:internalandexternal.Internalfinancialmanagementsystemsfocusonthemanagementoftheorganization'sownfinancialresources,whileexternalfinancialmanagementsystemsfocusonmanagingrelationshipswithexternalstakeholders.CharacteristicsEffectivefinancialmanagementsystemshaveseveralcharacteristics,includingtransparency,accountability,riskmanagement,anddecision-makingcapabilities.Thesecharacteristicsensurethatthesystemprovidesaccurateandreliablefinancialinformation,supportseffectivedecision-making,andmanagesfinancialrisks.ThetypesandcharacteristicsoffinancialmanagementsystemsReformandImprovementofChina'sFinancialManagementSystemReforms:Inrecentyears,Chinahasmadesignificantprogressinreformingitsfinancialmanagementsystem.Reformshavefocusedonimprovingtransparency,strengtheningregulatoryoversight,andincreasingmarket-orientedmechanisms.Improvements:TheimprovementofChina'sfinancialmanagementsystemhascontributedtothestabilityanddevelopmentoftheeconomy.Ithasenhancedtheefficiencyofresourceallocation,supportedeconomicrestructuring,andimprovedriskmanagementcapabilities.Futureeffortsshouldcontinuetofocusondeepeningreforms,strengtheningregulatoryframeworks,andpromotingthe健康发展ofthefinancialindustry.06FinancialsupervisionandperformanceevaluationTheconnotationandroleoffinancialsupervisionFinancialsupervisionreferstotheprocessofoverseeingandguidingfinancialactivitiestoensuretheyareinlinewithlaws,regulationsandpolicies.Itaimstomaintainfinancialstability,promoteeconomicdevelopment,andprotectthelegitimaterightsandinterestsoffinancialconsumers.ConnotationFinancialsupervisionplaysacrucialroleinmaintainingfinancialsystemstability,preventingfinancialrisks,andpromotingfinancialsectorhealth.Itensuresthatfinancialinstitutionsoperatewithinlegalframeworks,complywithregulatoryrequirements,andservetherealeconomy.RoleMethodsandProceduresofFinancialSupervisionOn-siteinspection:Supervisorsconducton-siteinspectionsoffinancialinstitutionstoreviewtheiroperations,financialconditions,andcompliancewithlawsandregulations.Off-sitemonitoring:Supervisorsusedataanalysis,riskassessment,andothermethodstomonitorfinancialinstitutions'operationsandfinancialconditionsremotely.Inspectionsbasedoncomplaintsandtip-offs:Supervisorsinvestigatefinancialinstitutionsbasedoncomplaintsortip-offsfromwhistleblowersorothersources.Regularinspections:Supervisorsconductregularinspectionsoffinancialinstitutionstoensuretheycomplywithlaws,regulations,