財政學教學課件：Chap001 Introduction

PublicFinance(NinthEdition)HarveyS.RosenTedGayer參考書（美）哈維.S.羅森，《財政學》(第八版)，郭慶旺趙志耘譯，中國人民大學出版社，2009.9蔣洪主編劉虹龔剛敏副主編《財政學》（第二版）高等教育出版社2004.8。鐘曉敏主編《財政學》高等教育出版社2010.3(美)施密特謝利巴迪斯著梅然譯《美國政府與政治》北京大學出版社2005.1詹姆斯.M.布坎南《公共財政》趙錫軍等譯中國財政經(jīng)濟出版社1991.12（美）理查.A.穆斯格雷夫，《美國財政理論與實踐》，第四版，鄧子基等譯，中國財政經(jīng)濟出版社，1987（美）鮑德威、威迪遜，《公共部門經(jīng)濟學》，第二版，鄧力平主譯，中國人民大學出版社，2000《財政研究》、《稅務(wù)研究》、人大復印資料《財政與稅務(wù)》等雜志上海財經(jīng)大學每年出版的《中國財政發(fā)展報告》財政部、國家稅務(wù)總局、國家統(tǒng)計局等網(wǎng)站思考題：一、本次課要點：個人語言、中文、非summary譯文二、你對本次課的個人看法：學術(shù)理解、個人觀點、教學建議三、每章后習題：理解習題并回答（中英文均可）四、舉例說明你的理解：來源：媒體、網(wǎng)絡(luò)、書本、個人經(jīng)歷、故事、寓言或神話CoursesyllabusTimetableandClassroomMonday(1-2),BuildingA,Room108Wednesday(3-4),BuildingA,Room308PrerequisiteEconomicsAssessmentMethodsTwohourclosedbookexaminJan.2013.Grading50%Finalexam;20%Midtermexam;30%Problemsets,includinghomework,classroomdiscussing,andansweringquestions.財政主題(布坎南J.M.Buchanan)：一：事實：怎樣獲得收入、怎樣花費--

預(yù)算賬戶二：影響：宏觀：國民收入規(guī)模、就業(yè)水平、貨幣購買力微觀：個人、公司、家庭行為（收入分配）

（傳統(tǒng)財政研究內(nèi)容：政府不是研究主題，只是研究的背景與基礎(chǔ)資料）三：評估：政府政策與活動的好與壞標準選擇困難,易爭議。應(yīng)該怎樣(個人不需評估)。四：如何決策？為什么？以何種稅籌集大部分收入財政資金用于A而不用于B

由什么決定支出的總水平

(政治或公共選擇過程，參與政治過程的人相互作用）一個籌資方案的例子一個公共產(chǎn)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.”O(jiān)pinionsdivergeWhatisgood/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年我國財政收支情況統(tǒng)計年鑒圖1：1978-2011年我國財政收入增長及占GDP比重情況（單位：%）圖2：1993-2011年我國財政收支差額情況（單位：億元）圖3：1978-2011年我國財政支出總額及增長情況（單位：億元，%）圖4：2011年全國財政收入比例情況（單位：%）2011年全國財政收入比例情況（單位：%）圖5：2011年我國財政收入各項指標增速情況（單位：%）表1：2011年我國財政支出主要項目總額及增幅情況（單位：億元，%）支出項目總額增幅教育支出16,11628.40%醫(yī)療衛(wèi)生支出6,36732.50%社會保障和就業(yè)支出11,14422%住房保障支出3,82260.80%農(nóng)林水事務(wù)支出9,89021.70%文化體育與傳媒支出1,89022.50%節(jié)能環(huán)保支出2,6187.20%交通運輸支出7,47236.10%城鄉(xiāng)社區(qū)事務(wù)支出7,6532