《比較財政》(雙語)教學大綱

《比較財政（雙語）》教學大綱課程編號：090592B課程類型：□通識教育必修課□通識教育選修課□學科基礎課□專業(yè)核心課□√專業(yè)提升課□專業(yè)拓展課總學時：32講課學時：32實驗（上機）學時：xx學分：2考試類型：□考試□√考查適用對象：財政學專業(yè)□是□√否適合作為其他專業(yè)學生的個性化選修課先修課程：經(jīng)濟學財政學一、教學目標《比較財政》是適應我國社會主義市場經(jīng)濟體制改革的要求以及經(jīng)濟全球化浪潮不斷推進的新形勢，面向財政專業(yè)本科生開設的一門專業(yè)提升課程。該課程主要介紹和比較當代主要發(fā)達國家和有代表性的發(fā)展中國家以及轉(zhuǎn)型國家的財政活動，著重于對建立社會主義市場經(jīng)濟下公共財政體系具有借鑒意義的方面。包括財政收入、財政支出、政府債務、政府預算以及政府間財政關系等方面的制度和管理情況。本課程的教學目標如下。目標1：系統(tǒng)了解國外主要國家財政的基本狀況；目標2：運用國際財政比較思考對構建我國現(xiàn)代財政制度的啟示與借鑒；目標3：掌握財政領域知識的英文表達?！癈omparativePublicFinance”istocopewiththerequirementsofthereformofsocialismmarketeconomysystemandeconomicglobalization.Thiscoursemainlyintroducesandcomparesthepublicfinanceactivitiesinthecontemporarydevelopedcountriesandtypicaldevelopingcountriesandtransitioncountries,focusingontheaspectsbeingusefulforestablishingthepublicfinancesystemundersocialismmarketeconomy.Thecontentsincludethesystemandmanagementofgovernmentexpenditures,revenues,governmentdebt,budgetandintergovernmentalrelations.Onthecompletionofthiscourse,studentswillbeableto:understandtheessentialrulesofpublicfinanceinsomeforeigncountries;reflectonhowtoformthemodernpublicfinancesysteminChinathroughinternationalcomparisons;3.comprehendEnglishtermsandexpressionsintheareaofpublicfinance.二、教學內(nèi)容及其與畢業(yè)要求的對應關系本門課程包括五部分：政府支出、政府收入、公債、政府預算和政府間財政關系。覆蓋主要的發(fā)達國家、發(fā)展中國家和轉(zhuǎn)型國家。重點講授當前世界范圍內(nèi)的財政制度、管理和財政改革趨勢。本門課程采用雙語教學方式。遵循理論與實際相結合的原則，運用講授與討論相結合的方式，引導學生積極思考。本課程擬為學生繼續(xù)深造和提高在實際工作中的分析問題和解決問題能力打下必要的基礎。Thiscourseincludesfiveparts:governmentspending,governmentrevenues,pubicdebt,governmentbudgetandintergovernmentalfiscalrelations.Itcoversmaindevelopedcountries,developingcountriesaswellastransitioncountries.Thiscoursefocusesthecurrentfiscalsystemandmanagementaroundtheworldandthetrendoffiscalreform.Bi-lingualmethodwillbeadoptedintheteaching.Accordingtotheprincipleofcombiningthetheoryandthepractice,thecourseemphasizesonthecombinationoflecturesanddiscussions,promotingstudentstothinkactively.Thiscoursepreparesstudentsfortheirfurtherstudyandimprovestheirabilitiestoanalyzeandsolveproblemintheircareers.三、各教學環(huán)節(jié)學時分配教學課時分配 章節(jié)內(nèi)容 講課討論合計第一章政府支出比較10212第一節(jié)政府支出規(guī)模2第二節(jié)政府支出結構21第三節(jié)主要類別的政府支出4第四節(jié)政府支出管理21第二章政府收入比較516第一節(jié)政府收入規(guī)模1第二節(jié)政府收入結構1第三節(jié)稅收制度21第四節(jié)非稅收入1第三章政府債務比較415第一節(jié)政府債務概述2第二節(jié)主要發(fā)達國家的政府債務11第三節(jié)發(fā)展中國家外債1第四章政府預算比較44第一節(jié)政府預算構成2第二節(jié)預算程序1第三節(jié)預算管理1第五章政府間財政關系比較415第一章政府的結構1第二節(jié)集權與分權1第三節(jié)政府間支出責任劃分1第四節(jié)政府間收入劃分1第五節(jié)政府間轉(zhuǎn)移支付1合計27532PeriodassignmentcontentlecturediscussiontotalChaper1ComparisonofGovernmentExpenditures102121.Thesizeofgovernmentexpenditures22.Thestructureofgovernmentexpenditures213.Maincategoriesofgovernmentexpenditures44.Managementofgovernmentexpenditures21Chaper2ComparisonofGovernmentRevenues5161.Thesizeofgovernmentrevenues12.Thestructureofgovernmentrevenues13.Taxsystem214.Non-taxrevenues1Chapter3ComparisonofGovernmentDebt4151.Overviewofgovernmentdebt22.Governmentdebtinthemaindevelopedcountries113.Externaldebtofthedevelopingcountries1Chapter4ComparisonofGovernmentBudget441.Compositionofthebudget22.Budgetcycle13.BudgetmanagementinOECDcountries1Chapter5ComparisonofIntergovernmentalFiscalRelations4151.Thestructureofgovernment12.CentralizationVs.Decentralization13.Expenditureresponsibilitiesassignmentacrossgovernments14.Revenuesharing15.Intergovernmentaltransfers1Total27532四、教學內(nèi)容第一章ComparisonofGovernmentExpenditures第一節(jié)Thesizeofgovernmentexpenditures1.Long-termtrend2.Internationalcomparison3.Short-runfluctuation第二節(jié)Thestructureofgovernmentexpenditures1.Classificationofgovernmentexpenditures2.Structureofgovernmentexpendituresbyfunction3.Structureofgovernmentexpendituresbytype第三節(jié)Maincategoriesofgovernmentexpenditures1.Generalgovernmentinvestment2.Governmentconsumptionexpenditures3.Socialsecurityexpenditures第四節(jié)Managementofgovernmentexpenditures1.Productioncostsingeneralgovernment2.Governmentprocurement教學重點、難點:發(fā)達國家與發(fā)展中國家財政支出的規(guī)模、結構比較；社會保障支出的國際比較；發(fā)達國家財政支出管理?？己艘螅毫私飧黝愋蛧邑斦С龅奶攸c；掌握發(fā)達國家社會保障支出的主要內(nèi)容；掌握發(fā)達國家財政支出管理制度與實踐。復習思考題1.Whataredifferencesofthesizeofgovernmentexpendituresamongdevelopedcountries,developingcountriesandtransitioncountries?2.Comparedwiththedevelopingcountries,whatarethecharacteristicsofthestructureofgovernmentexpendituresinthedevelopedcountries?3.Whatarecharacteristicsofsocialsecurityexpendituresinthedevelopedcountries?Whatproblemsaretheyfacing?4.Whatcanwelearnfromthedevelopedcountries’experienceofgovernmentcostcontrol?第二章ComparisonofGovernmentRevenues第一節(jié)Thesizeofgovernmentrevenues1．Long-termtrend2．Internationalcomparison3．Short-runfluctuation第二節(jié)ThestructureofgovernmentrevenuesTheevolvingstructureofgovernmentrevenues2.Internationalcomparison第三節(jié)Taxsystem1．Overviewoftaxsystem2．Comparisonoftaxes第四節(jié)Non-taxrevenues1．Categoriesofnon-taxrevenues2．Administrationofnon-taxrevenues教學重點、難點：發(fā)達國家與發(fā)展中國家財政收入的規(guī)模、結構比較；世界稅制改革趨勢；非稅收入的內(nèi)容與管理。考核要求：了解各類型國家政府收入規(guī)模與結構的特點；掌握稅制改革的主要內(nèi)容；了解發(fā)達國家非稅收入的形式與管理。復習思考題：1.Whatarefactorsdeterminethesizeofgovernmentrevenues?2.Whataredifferencesofthesizeofgovernmentrevenuesbetweendevelopedcountriesanddevelopingcountries?3.Comparedwiththedevelopingcountries,whatarethecharacteristicsofthestructureofgovernmentrevenuesinthedevelopedcountries?Whatarethetendenciesoftaxreforminthedevelopedcountriessince1980s?第三章ComparisonofGovernmentDebt第一節(jié)OverviewofgovernmentdebtGovernmentdebtburden2．Thereasonsforhighdebtburden第二節(jié)GovernmentdebtinseveraldevelopedcountriesUSEurozone3．Japan第三節(jié)Externaldebtofthedevelopingcountries1．ExternalDebtBurdenofDevelopingCountries—SelectedIndicators2．Thestructureofexternaldebt3．Reformofexternaldebtmanagementinthedevelopingcountries教學重點、難點：發(fā)達國家公債現(xiàn)狀與原因分析；發(fā)達國家對政府債務的管理。考核要求：掌握發(fā)達國家政府債務面臨的問題與原因；掌握發(fā)達國家政府債務管理制度與實踐。復習思考題：WhatarethemainreasonsforhighdebtinOECDmembercountries?Whatcanwelearnfromtheexperienceofpublicdebtmanagementinthedevelopedcountries?Whatarethecharacteristicsofexternaldebtinthedevelopingcountriesinrecentyears?第四章ComparisonofGovernmentBudget第一節(jié)CompositionofthebudgetUSgovernmentbudget2．Japangovernmentbudget第二節(jié)Budgetcycle1．PrepareBudget2.CongressionalBudgetAction3．Implementation4．AuditandReview第三節(jié)BudgetmanagementinOECDcountries1．Budgetdisclosures2．Medium-termbudgetperspective3．Performance-orientedbudgeting4．Executivebudgetflexibility5．Transparencyinthebudgetprocess教學重點、難點：發(fā)達國家預算形式與構成；發(fā)達國家預算管理?？己艘螅赫莆瞻l(fā)達國家預算編制與管理的特點。復習思考題：WhatarethecharacteristicsofgovernmentbudgetinUS?WhatarethecharacteristicsofgovernmentbudgetinJapan?Whatshouldwelearnfromtheexperienceofbudgetmanagementinthedevelopedcountries?第五章ComparisonofIntergovernmentalFiscalRelations第一節(jié)Thestructureofgovernment第二節(jié)CentralizationVs.Decentralization第三節(jié)Expenditureresponsibilitiesassignmentacrossgovernments1.PrinciplesofExpenditureresponsibilitiesassignmentacrossgovernments2．ExpenditureresponsibilitiesassignmentacrossgovernmentsinUS3．ExpenditureresponsibilitiesassignmentacrossgovernmentsinJapan第四節(jié)Revenuesharing1．Principlesofrevenuesharingacrossgovernments2．IntergovernmentalrevenuesharinginUS3．IntergovernmentalrevenuesharinginJapan第五節(jié)Intergovernmentaltransfers1．Objectivesofintergovernmentaltransfers2．Intergovernmentalgrantsinthedevelopedcountries教學重點、難點：財政體制類型；政府間事權劃分；政府間收入劃分；政府間轉(zhuǎn)移支付制度?？己艘螅毫私獍l(fā)達國家財政體制類型；掌握發(fā)達國家財政收支劃分和政府間轉(zhuǎn)移支付的特點。復習思考題：1．Ingeneral,whatareprinciplesforthegovernmentstoassignexpenditureresponsibilitiesbetweencentralgovernmentandlocalgovernmentinthedevelopedcountries?2.Whatarecharacteristicsofrevenuesharingamongdeferentlevelsofgovernmentinthedevelopedcountries?3.Whatarethemainobjectsandcharacteristicsofintergovernmentaltransfersinthedevelopedcountries?五、考核方式、成績評定本門課程成績考核評價基于出勤、期中測驗和期末考試情況，各部分權重如下：出勤2