《比较财政》(双语)教学大纲

《比较财政（双语）》教学大纲课程编号：090592B课程类型：□通识教育必修课□通识教育选修课□学科基础课□专业核心课□√专业提升课□专业拓展课总学时：32讲课学时：32实验（上机）学时：xx学分：2考试类型：□考试□√考查适用对象：财政学专业□是□√否适合作为其他专业学生的个性化选修课先修课程：经济学财政学一、教学目标《比较财政》是适应我国社会主义市场经济体制改革的要求以及经济全球化浪潮不断推进的新形势，面向财政专业本科生开设的一门专业提升课程。该课程主要介绍和比较当代主要发达国家和有代表性的发展中国家以及转型国家的财政活动，着重于对建立社会主义市场经济下公共财政体系具有借鉴意义的方面。包括财政收入、财政支出、政府债务、政府预算以及政府间财政关系等方面的制度和管理情况。本课程的教学目标如下。目标1：系统了解国外主要国家财政的基本状况；目标2：运用国际财政比较思考对构建我国现代财政制度的启示与借鉴；目标3：掌握财政领域知识的英文表达。“ComparativePublicFinance”istocopewiththerequirementsofthereformofsocialismmarketeconomysystemandeconomicglobalization.Thiscoursemainlyintroducesandcomparesthepublicfinanceactivitiesinthecontemporarydevelopedcountriesandtypicaldevelopingcountriesandtransitioncountries,focusingontheaspectsbeingusefulforestablishingthepublicfinancesystemundersocialismmarketeconomy.Thecontentsincludethesystemandmanagementofgovernmentexpenditures,revenues,governmentdebt,budgetandintergovernmentalrelations.Onthecompletionofthiscourse,studentswillbeableto:understandtheessentialrulesofpublicfinanceinsomeforeigncountries;reflectonhowtoformthemodernpublicfinancesysteminChinathroughinternationalcomparisons;3.comprehendEnglishtermsandexpressionsintheareaofpublicfinance.二、教学内容及其与毕业要求的对应关系本门课程包括五部分：政府支出、政府收入、公债、政府预算和政府间财政关系。覆盖主要的发达国家、发展中国家和转型国家。重点讲授当前世界范围内的财政制度、管理和财政改革趋势。本门课程采用双语教学方式。遵循理论与实际相结合的原则，运用讲授与讨论相结合的方式，引导学生积极思考。本课程拟为学生继续深造和提高在实际工作中的分析问题和解决问题能力打下必要的基础。Thiscourseincludesfiveparts:governmentspending,governmentrevenues,pubicdebt,governmentbudgetandintergovernmentalfiscalrelations.Itcoversmaindevelopedcountries,developingcountriesaswellastransitioncountries.Thiscoursefocusesthecurrentfiscalsystemandmanagementaroundtheworldandthetrendoffiscalreform.Bi-lingualmethodwillbeadoptedintheteaching.Accordingtotheprincipleofcombiningthetheoryandthepractice,thecourseemphasizesonthecombinationoflecturesanddiscussions,promotingstudentstothinkactively.Thiscoursepreparesstudentsfortheirfurtherstudyandimprovestheirabilitiestoanalyzeandsolveproblemintheircareers.三、各教学环节学时分配教学课时分配 章节内容 讲课讨论合计第一章政府支出比较10212第一节政府支出规模2第二节政府支出结构21第三节主要类别的政府支出4第四节政府支出管理21第二章政府收入比较516第一节政府收入规模1第二节政府收入结构1第三节税收制度21第四节非税收入1第三章政府债务比较415第一节政府债务概述2第二节主要发达国家的政府债务11第三节发展中国家外债1第四章政府预算比较44第一节政府预算构成2第二节预算程序1第三节预算管理1第五章政府间财政关系比较415第一章政府的结构1第二节集权与分权1第三节政府间支出责任划分1第四节政府间收入划分1第五节政府间转移支付1合计27532PeriodassignmentcontentlecturediscussiontotalChaper1ComparisonofGovernmentExpenditures102121.Thesizeofgovernmentexpenditures22.Thestructureofgovernmentexpenditures213.Maincategoriesofgovernmentexpenditures44.Managementofgovernmentexpenditures21Chaper2ComparisonofGovernmentRevenues5161.Thesizeofgovernmentrevenues12.Thestructureofgovernmentrevenues13.Taxsystem214.Non-taxrevenues1Chapter3ComparisonofGovernmentDebt4151.Overviewofgovernmentdebt22.Governmentdebtinthemaindevelopedcountries113.Externaldebtofthedevelopingcountries1Chapter4ComparisonofGovernmentBudget441.Compositionofthebudget22.Budgetcycle13.BudgetmanagementinOECDcountries1Chapter5ComparisonofIntergovernmentalFiscalRelations4151.Thestructureofgovernment12.CentralizationVs.Decentralization13.Expenditureresponsibilitiesassignmentacrossgovernments14.Revenuesharing15.Intergovernmentaltransfers1Total27532四、教学内容第一章ComparisonofGovernmentExpenditures第一节Thesizeofgovernmentexpenditures1.Long-termtrend2.Internationalcomparison3.Short-runfluctuation第二节Thestructureofgovernmentexpenditures1.Classificationofgovernmentexpenditures2.Structureofgovernmentexpendituresbyfunction3.Structureofgovernmentexpendituresbytype第三节Maincategoriesofgovernmentexpenditures1.Generalgovernmentinvestment2.Governmentconsumptionexpenditures3.Socialsecurityexpenditures第四节Managementofgovernmentexpenditures1.Productioncostsingeneralgovernment2.Governmentprocurement教学重点、难点:发达国家与发展中国家财政支出的规模、结构比较；社会保障支出的国际比较；发达国家财政支出管理。考核要求：了解各类型国家财政支出的特点；掌握发达国家社会保障支出的主要内容；掌握发达国家财政支出管理制度与实践。复习思考题1.Whataredifferencesofthesizeofgovernmentexpendituresamongdevelopedcountries,developingcountriesandtransitioncountries?2.Comparedwiththedevelopingcountries,whatarethecharacteristicsofthestructureofgovernmentexpendituresinthedevelopedcountries?3.Whatarecharacteristicsofsocialsecurityexpendituresinthedevelopedcountries?Whatproblemsaretheyfacing?4.Whatcanwelearnfromthedevelopedcountries’experienceofgovernmentcostcontrol?第二章ComparisonofGovernmentRevenues第一节Thesizeofgovernmentrevenues1．Long-termtrend2．Internationalcomparison3．Short-runfluctuation第二节ThestructureofgovernmentrevenuesTheevolvingstructureofgovernmentrevenues2.Internationalcomparison第三节Taxsystem1．Overviewoftaxsystem2．Comparisonoftaxes第四节Non-taxrevenues1．Categoriesofnon-taxrevenues2．Administrationofnon-taxrevenues教学重点、难点：发达国家与发展中国家财政收入的规模、结构比较；世界税制改革趋势；非税收入的内容与管理。考核要求：了解各类型国家政府收入规模与结构的特点；掌握税制改革的主要内容；了解发达国家非税收入的形式与管理。复习思考题：1.Whatarefactorsdeterminethesizeofgovernmentrevenues?2.Whataredifferencesofthesizeofgovernmentrevenuesbetweendevelopedcountriesanddevelopingcountries?3.Comparedwiththedevelopingcountries,whatarethecharacteristicsofthestructureofgovernmentrevenuesinthedevelopedcountries?Whatarethetendenciesoftaxreforminthedevelopedcountriessince1980s?第三章ComparisonofGovernmentDebt第一节OverviewofgovernmentdebtGovernmentdebtburden2．Thereasonsforhighdebtburden第二节GovernmentdebtinseveraldevelopedcountriesUSEurozone3．Japan第三节Externaldebtofthedevelopingcountries1．ExternalDebtBurdenofDevelopingCountries—SelectedIndicators2．Thestructureofexternaldebt3．Reformofexternaldebtmanagementinthedevelopingcountries教学重点、难点：发达国家公债现状与原因分析；发达国家对政府债务的管理。考核要求：掌握发达国家政府债务面临的问题与原因；掌握发达国家政府债务管理制度与实践。复习思考题：WhatarethemainreasonsforhighdebtinOECDmembercountries?Whatcanwelearnfromtheexperienceofpublicdebtmanagementinthedevelopedcountries?Whatarethecharacteristicsofexternaldebtinthedevelopingcountriesinrecentyears?第四章ComparisonofGovernmentBudget第一节CompositionofthebudgetUSgovernmentbudget2．Japangovernmentbudget第二节Budgetcycle1．PrepareBudget2.CongressionalBudgetAction3．Implementation4．AuditandReview第三节BudgetmanagementinOECDcountries1．Budgetdisclosures2．Medium-termbudgetperspective3．Performance-orientedbudgeting4．Executivebudgetflexibility5．Transparencyinthebudgetprocess教学重点、难点：发达国家预算形式与构成；发达国家预算管理。考核要求：掌握发达国家预算编制与管理的特点。复习思考题：WhatarethecharacteristicsofgovernmentbudgetinUS?WhatarethecharacteristicsofgovernmentbudgetinJapan?Whatshouldwelearnfromtheexperienceofbudgetmanagementinthedevelopedcountries?第五章ComparisonofIntergovernmentalFiscalRelations第一节Thestructureofgovernment第二节CentralizationVs.Decentralization第三节Expenditureresponsibilitiesassignmentacrossgovernments1.PrinciplesofExpenditureresponsibilitiesassignmentacrossgovernments2．ExpenditureresponsibilitiesassignmentacrossgovernmentsinUS3．ExpenditureresponsibilitiesassignmentacrossgovernmentsinJapan第四节Revenuesharing1．Principlesofrevenuesharingacrossgovernments2．IntergovernmentalrevenuesharinginUS3．IntergovernmentalrevenuesharinginJapan第五节Intergovernmentaltransfers1．Objectivesofintergovernmentaltransfers2．Intergovernmentalgrantsinthedevelopedcountries教学重点、难点：财政体制类型；政府间事权划分；政府间收入划分；政府间转移支付制度。考核要求：了解发达国家财政体制类型；掌握发达国家财政收支划分和政府间转移支付的特点。复习思考题：1．Ingeneral,whatareprinciplesforthegovernmentstoassignexpenditureresponsibilitiesbetweencentralgovernmentandlocalgovernmentinthedevelopedcountries?2.Whatarecharacteristicsofrevenuesharingamongdeferentlevelsofgovernmentinthedevelopedcountries?3.Whatarethemainobjectsandcharacteristicsofintergovernmentaltransfersinthedevelopedcountries?五、考核方式、成绩评定本门课程成绩考核评价基于出勤、期中测验和期末考试情况，各部分权重如下：出勤2