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Jingdong book

公共财政学（第2版）

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Jingdong book

公共财政学（第2版）

Name: 公共财政学（第2版）
Brand: Jingdong book
SKU: 3110193921
Price: 47.29 USD
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Content Description

《公共财政学（第2版）》通过系统阐述公共财政在经济中的作用与运行规律，旨在传授财政理论、讲授财政运行规则及回答人们关注的财经问题。《公共财政学（第2版）》的目的在于建立一种比较规范的分析框架来研究公共财政，强调经济学的思维方式，“予人以鱼，不如予人以渔”，这种统一的分析框架将运用经济学的基本原理来引领读者的思路，帮助他们理解公共财政在经济中的作用、分析方法和判断规律。

Catalogue

第一章导论
第一节市场经济催生公共财政
一、市场经济及其模式
二、市场的有效性与衡量
三、市场失灵及其调节的重点
四、政府的补偿、失灵及其矫正
第二节公共财政及历史脉络
一、公共财政及特征
二、公共财政本质的探索及理论演进（参考）
第三节财政职能的认识与分歧
一、主流经济学的财政职能学说
二、财政职能及内涵
第四节宏观经济中的财政
一、公共财政：背景与复合角色
二、总供需平衡中：财政及宏观调节作用
三、国民收入分配中的财政
四、财政分配体系
第五节 1949-2012：我国财政理论与实践概述（中国财政之一）
一、对财政理论的基本认识
二、从“供给财政”到“公共财政”——中国财税改革30年
注释
阅读与参考文献
综合复习

第二章财政学理论基础
第一节公共品理论
一、公共品的内涵与特征——比较性分析
二、公共品供给的均衡分析
三、准公共品供给的均衡分析
四、公共品的供给机制选择
第二节外部效应理论
一、外部效应及类型
二、外部效应的本质
三、外部效应的经济影响
四、外部效应的调节
第三节公共选择理论
一、公共选择及特征_
二、公共选择理论及历史演进
三、公共选择方式及规则的优化
第四节公共资源优化配置理论
一、公共资源配置的价值追求
二、公共资源配置的经济学分析
三、公共资源：系统优化
注释
阅读与参考文献
综合复习

第三章财政收入概论
第一节财政收入理论与经济效应
一、财政收入理论
二、市场供需中：公共收入及经济原理
第二节财政收入：分类、历史演绎与政策原则
一、财政收入的分类
二、财政收入主导形式的转换
三、财政收入的原则
第三节财政收入的规模、结构及影响因素
一、财政收入的规模
二、财政收入的结构及构成
三、财政收入规模、结构变化的决定因素
……
第四章税收原理
第五章税收制度
第六章国际税收
第七章财政支出概论
第八章购买性支出
第九章转移性支出
第十章公债
第十一章财政体制
第十二章预算与预算外资金
第十三章财政政策概论

Book Abstract

（二）区域性税收协调及发展
20世纪90年代以来，随着经济全球化的发展，区域经济一体化迅猛发展，在全球范围内出现了贸易优惠安排、自由贸易区、关税同盟、共同市场、经济货币联盟等多种形式的区域经济一体化组织。据世界银行的统计，1990~2005年已经生效的区域经济一体化组织从50个猛增到250多个。据世界贸易组织的统计，截至2006年10月底，世界贸易组织成员通报的区域经济一体化协定达214项，其中有60%是2000年以后才实施的。这些区域经济一体化组织中，比较著名的有欧盟、北美自由贸易区、澳新自由贸易区、中美洲共同市场、安第斯共同体、加勒比共同体、拉丁美洲一体化联盟、南方共同市场、中非关税与经济同盟、西非经济共同体、东南非洲共同市场、阿拉伯马格里布联盟、东南非共同市场、南部非洲经济发展共同体、阿拉伯共同市场、东南亚国家联盟、海湾合作委员会和经济合作组织等。
随着区域经济合作的发展和一体化程度的加深，区域性税收协调成为不可回避的问题。这是因为区域经济一体化中，各国经济的融合必然带来各国税收课征的交织，区域经济一体化的迅猛发展必然引起各国税收利益的冲突。因此，区域一体化中如何进行税收协调以解决税收利益的冲突与矛盾，消除成员闾商品、服务以及生产要素自由流通的各种障碍，实现区域内各国福利的最大化是区域性税收协调的重要任务。
区域性税收协调一般分为关税协调、间接税协调、直接税协调三个层次。关税协调是区域性税收协调的起步阶段，其目的是通过消除关税引起的贸易障碍促进相互间的国际贸易，主要内容是关税税率减让。间接税协调主要是不同程度地协调各国增值税、消费税制度，统一税基，统一税率，平衡税负水平，消除一切影响产品和服务贸易正常进行的障碍。直接税协调主要以税收协定方式体现，协定不仅涉及避免所得税和财产税的双重课税，而且将涉及社会保障税、赠与税和遗产税。总的来说，区域性税收协调的范围与内容随着双边和多边协商的推进，从消除成员国间关税壁垒和非关税壁垒到逐步协调成员国内部的直接税和间接税，逐步建立统一的税制结构和税收政策，最终朝着税收一体化方向发展。不管怎样，区域性税收协调的影响将是广泛和深远的，它将使区域经济组织内部各成员国税制的某些方面趋于一致，并且对其周边国家、贸易伙伴和竞争对手的税制及其改革产生重大影响。
在各类区域税收协调中，欧盟的税收协调最为深入，一体化程度最高，其税收协调被认为是最具代表性的一体化税收协调。
欧盟区域税收协调的主要内容如下：
1.关税的协调。关税同盟是欧盟的重要基石之一，也是税收一体化的起点。为了建立关税同盟，欧共体从1958年开始协调成员国的对内、对外关税。1973年，欧共体成员国间建立起关税同盟，解除各成员国之间的一切关税壁垒，对非成员国实行统一的对外关税。关税同盟建立以后，各成员国产品不再受到内部关税的影响。
……

Introduction

我国公共财政正面临着改革与发展的重大机遇，在全面推进市场经济及迈向世界经济一体化的进程中，其理论、机制均需与市场理论及人类共同价值接轨。“工欲善其事，必先利其器”，我们必须以科学、现实的视角重新认识财政理论及规律。公共财政已成为政府乃至整个经济社会关注的重要领域，它不仅与一国政府休戚相关，而且关系着经济发展与芸芸百姓的社会福祉，因此我们必须以辩证、发展的视角来系统的把脉财政的运行规律与规则，以健全的知识体系迎接未来的挑战和做一个富有良知的公民。
本书通过系统阐述公共财政在经济中的作用与运行规律，旨在传授财政理论、讲授财政运行规则及回答人们关注的财经问题。本书的目的在于建立一种比较规范的分析框架来研究公共财政，强调经济学的思维方式，“予人以鱼，不如予人以渔”，这种统一的分析框架将运用经济学的基本原理来引领读者的思路，帮助他们理解公共财政在经济中的作用、分析方法和判断规律。
概括讲，本教材侧重突出4个特点：（1）侧重与主流经济学理论一脉相承，继承与发展相结合，积极汲取人类共有的最新成就，追根溯源的系统分析公共财政的基本理论、制度设计原理及评价方法；（2）侧重采取理论、实践相结合的方式，纵横有序的阐述我国财政的概况，尤其是改革开放30年来财政领域的基本态势、改革重点、主要矛盾及改革趋势；（3）侧重以历史溯源及国际实践为基础，把握公共财政学的主流理论、主流架构的发展脉络和演进趋势；（4）积极引进案例分析、计量分析，利用关联财经知识注释及系统引鉴统计资料，开拓知识视野，培养分析能力和实践能力。
希冀以这种统一的分析框架使枯燥的学习变得饶有兴趣并使读者的知识不致过时，读者不必死记硬背那些考试之后便会忘记的一大堆事实，只需择其要点把握勾稽关系及分析方法，力求以不变应万变，形成基本的分析问题与解决问题的能力。
本教材是为财经、商科专业的本科生、研究生课程而设计的，为了帮助学习者掌握和建立一种统一而开放的分析框架，本书采用规范、模型与实证分析相结合的方式，系统阐述公共财政学的理论原理、机制规范与实践规律。因此，每章均设计为7部分：概况、经济原理、机制规律、我国概括及改革趋势、注释、案例与参考文献。形成一种思考、思维与思辨的逻辑范式。我们认为这种细致又循序渐进的分析，比较有助于读者更好的学习，当然“是非审之于己，毁誉听之于人，得失安之于数，陟（zhi）岳麓峰头，朗月清风，太极悠然可会”。

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