本教材精選了有一定深度的并且能夠系統(tǒng)地闡述財政知識領(lǐng)域的文章和論述，有助于大學財政學學生的專業(yè)課學習，為雙語教學打好基礎(chǔ)。\\r\\n 本教材由20個單元組成，包括財政概念、財政職能、財政支出、投資支出、財政收入、稅收理論、稅收制度、國家預(yù)算、預(yù)算管理體制等內(nèi)容。每個單元均附有練習，便于深入理解課文。本書既適用于財政學專業(yè)，也適用于各類財經(jīng)類專業(yè)，同時也可作為職員培訓(xùn)的參考書。
Unit 1 Public Finance and Ideology\\r\\rUnit 2 Analytic Tools of Public Finance\\r\\rUnit 3 The Structure of Govemment\\r\\rUnit 4 Government and Market\\r\\rUnit 5 Public Finance Expenditure\\r\\rUnit 6 Government Investment Expenditure and Cost- Benefit Analysis\\r\\rUnit 7 Government Subsidies and Income Support for the Poor\\r\\rUnit 8 Expenditures on Social Security and Social Insurance\\r\\rUnit 9 Government and Health Care\\r\\rUnit l0 The Study and Practice of Income Tax Policy\\r\\rUnit 11 The Theory of Income Taxation\\r\\rUnit 12 Taxation of Personal Income in the United States\\r\\rUnit 13 Taxation of Corporate Income\\r\\rUnit 14 Taxes on Consumption and Sales\\r\\rUnit 15 Taxes on Wealth, Property, and Estates\\r\\rUnit 16 Optimal Taxation and Government Finance\\r\\rUnit 17 Integrating Mlocation and Stabilization Budgets\\r\\rUnit 18 Optimal Taxation and Public Policy\\r\\rUnit 19 National Budget\\r\\rUnit 20 Budgetary Management System\\r\\rGlossary\\r\\rReference
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