《财政学》课程中英文简介

1、财政税务学院财政学课程中英文简介Public Finance课程代码：090012B/090013A/090013BCourse Code：090012B/090013A/090013B课程名称：财政学Course Name：Public Finance学 时：32Periods：32学 分：2Credits：2考核方式：考查/考试/考查Assessment：Inspection/Examination/Inspection先修课程：政治经济学、经济学Preparatory Courses：Political Economics, Economics财政学是经济、管理类专业的核心课程。它是一门

2、应用理论学科，在学科体系中起着衔接一般经济理论课和财政业务课的中介作用。财政学课程的设置目的是通过讲授财政的基本理论和基本知识和基本技能，为学生今后相关课程的学习奠定良好的理论基础。财政学的指导思想是以马克思主义的基本原理为指导，立足于中国实际，反映当今中外最新的财政研究成果，特别是借鉴了西方公共财政理论，建立起社会主义市场经济下公共财政理论体系。本课程力求内容全面、新颖和实用。课程内容共分为五大部分，即财政的基本理论、财政支出、财政收入、财政管理体制、财政政策等。内容涉及到财政的概念、财政的职能、财政支出基本理论、购买性支出、转移性支出、财政收入概述、税收制度、国债、国家预算、财政平衡、财政

3、政策与货币政策的配合等。Public Finance is the core curriculum for the study of economics and management. Its an applying course which links the curriculum of economic theory and professional financial courses. Having grasped the basic theory, the basic knowledge and basic skill of the public finance, the studen

4、ts may be ready enough to learn other related courses. The main parts of the course are as follows, the basic concept of the public finance, fiscal expenditure, fiscal revenue, the fiscal management system and the fiscal policy. The contents of the curriculum involve the concept and function of publ

5、ic finance, the basic theory of fiscal expenditure, the purchase expenditure, the transfer expenditure, the basic theory of fiscal revenue, the taxation system, the public debts, the state budget, balance of financial revenue and expenditure, the match of the fiscal policies and monetary policies, a

6、nd etc. 国有资产管理学课程中英文简介State-owned Asset Management课程代码：090022B/090023ACourse Code：090022B/090023A课程名称：国有资产管理学Course Name：State-owned Asset Management学 时：32/48Periods：32/48学 分：2/3Credits：2/3考核方式：考查/考试Assessment：Inspection/Examination先修课程：西方经济学Preparatory Courses：Western Economics财政学Public Finance政治经济

7、学Political Economics本课程是财政学、公共管理等专业的必修专业拓展课。课程内容主要包括三部分。第一部分介绍国有资产管理的基本理论框架，包括基本经济理论、公共财政理论、企业理论等；第二部分介绍我国现行的法律法规、政策、制度、管理方法及实务操作；第三部分利用基本的分析工具对我国具体的国有资产管理问题展开分析。课程在教学中还将结合国内外有关国有资产管理的学术研究、管理实践的最新进展，以及一些典型案例分析，对我国公共财政框架下的国有资产管理改革进行深入探讨。本课程的教学目的是，通过学习使学生全面了解国有资产管理的发展的基本规律，系统掌握国有资产管理的理论和方法，并运用所学国有资产理论

8、分析现实问题。对本课程的学习，也为学生继续学习和以后从事经济管理等工作打下必要的基础。This course is compulsory professional development course for the major of public finance and public administration. The main contents of the course are: 1) The basic theoretical framework of state owned asset management consists of basic economic theory, p

9、ublic finance theory and theory of the firm, etc; 2) Chinas existing laws and regulations, policies, systems, management methods and practices to operate; 3) analysis of specific issues of state owned asset management of our country. We will carry out a thorough examination of the reform of state ow

10、ned assets under the framework of public finance, combing the latest progress of home and abroad academic research of state owned assets management and some typical cases analysis. On the completion of this course, student will be able to: 1) understand the essential rules of state owned asset manag

11、ement; 2) grasp systematically the theories and methods of state owned asset management; 3) and learn to use the state owned asset management theory to analysis of practical problems. This course also prepares students for their further study and their career of economic management after graduation.

12、机电设备评估课程中英文简介Machinery and Equipment Assets Valuation Course课程代码：090033ACourse Code：090033A课程名称：机电设备评估Course Name：Machinery and Equipment Assets Valuation学 时：48Periods：48学 分：3Credits：3考核方式：考试Assessment：Examination先修课程：资产评估Preparatory Courses：Asset valuation机器设备是现代社会生产、工作中的重要资产，是企业资产的重要组成部分。机器设备评估是资产

13、评估的重要领域。无论是单独评估，还是作为企业价值评估中的组成部分，合理发现机器设备的价值对于促进交易、顺利实现评估目的具有重要意义。机电设备评估课程是资产评估学科体系中的核心课程。本课程主要学习机械传动和液压传动的工作原理，机床、数控机床、内燃机等各种常见设备的构造、性能、类型和评估实务，以及机电设备故障的原因和诊断技术。Machinery and equipment are the important assets in modern social production and work, which are also an important part of the corporate a

14、ssets. Valuation of machinery and equipment is an important area of assets valuation, whether it is an individual assessment or an integral part of the evaluation on enterprise value, the value of machinery and equipment assessed in a reasonable way is of significance for promoting trade and realizi

15、ng assessment purposes successfully. "Mechanical and Electrical Equipment Valuation" is a core curriculum in the system of asset evaluation discipline. This course is mainly to study the working principle of mechanical transmission and hydraulic transmission, structure, performance, type a

16、nd assessment practices of machine tools, CNC machine tools, combustion engines, and other common equipment, as well as failure causes and diagnostic techniques of mechanical and electrical equipment.建筑工程评估基础课程中英文简介Fundamentals for Real Property Valuation课程代码：090044ACourse Code：090044A课程名称：建筑工程评估基础C

17、ourse Name：Fundamentals for Real Property Valuation学 时：64Periods：64学 分：4Credits：4考核方式：考试Assessment：Examination先修课程：资产评估Preparatory Courses：Asset Evaluation建筑工程评估基础是当代资产评估知识体系的主要组成部分之一，本课程是资产评估专业的核心课程之一，旨在介绍资产评估专业学生应具备的建筑工程评估领域的基本知识。本课程与实践紧密联系，应用性较强。在资产评估学科体系中属于资产评估理论在实际具体评估业务中的运用。通过课程的学习，使学生从资产评估的角度

18、掌握建筑工程的基本知识，培养学生具有独立思考、空间思维和价值判断的能力和分析问题、解决问题的工程评估实践能力，为学生今后在具体的评估业务工作中奠定良好的基础。Fundamentals for Real Property Valuation contributes to one of the main parts which consist of the knowledge system of contemporary Assets Evaluation. As one of the core curricula for the specialty of Assets Evaluation, t

19、his course aims at introducing the fundamental knowledge in the domain of Real Property Valuation that will be possessed by students of the specialty of Assets Evaluation. This course has the significant contact with the practical work, and it is strongly operational. The discipline system of the as

20、set assessment is set up by specific assessment according to the asset valuation theory and practical business application. Through the course of study, students will learn from the perspective of asset valuation to master the basic knowledge of construction, and students will be good at independent

21、 thinking, spatial thinking and improving their ability of analyzing value judgments and solving problems in engineering assessment, which will help students lay a good foundation in concrete assessment of operational work in the future.纳税检查课程中英文简介Tax Inspection课程代码：090052B/090052ACourse Code：090052

22、B /090052A课程名称：纳税检查Course Name：Tax Inspection学 时：32Periods：32学 分：2Credits：2考核方式：考查/考试Assessment：Inspection/Examination先修课程：中国税制Preparatory Courses：Chinese Tax System本课程为财政系税务方向专业的核心专业课程，学习本课程要求有税收理论和税收制度方面的基础。本课程以税务检查为核心，宏观全面的涉及了各个税种的实际检查操作,包括增值税、所得税等。并通过实际案例，引导学生充分运用所掌握的我国现行税收制度的主要政策规定、基本计算等知识，对税务检

23、查过程有全面了解和较强实践应用能力。本课程针对财税专业教学需要设置，紧密结合实际，并能达到政府对专业从业人员的技能需求。The course is the major course for the direction of Taxation in the Public Financial Department; it requires the basic knowledge of the taxation theory and the current Chinese tax management system.Focus on the inspection of various taxes,

24、the course generally and comprehensively demonstrates the practical inspection process of every single tax, including the VAT the enterprise income tax etc. Through practical cases, the course lead the learners to operation with the knowledge acquired from the of Chinas tax structure to the calculat

25、ion of various components of current tax collection system, intensifying the practical skills of students.The course is introduced according to the teaching needs of the public finance and taxation major, based on actual application and also adapted to the social needs of exact skills of professiona

26、l public servants.企业价值评估与分析课程中英文简介Corporation Evaluation and analysis 课程代码：090062B/090063B/090063ACourse Code：090062B/090063B/090063A课程名称：企业价值评估与分析Course Name：Corporation valuation and analysis学 时：32/48Periods：32/48学 分：2/3Credits：2/3考核方式：考查Assessment：Inspection先修课程：资产评估Preparatory Courses：Asset Eval

27、uation企业价值评估与分析是研究企业价值评估的基本原理、各种价值评估方法及其应用、以及企业价值分析的一门学科。企业价值评估与分析立足于企业实践，以企业共同面临和需要解决的价值评估与分析问题作为主要研究对象，全面介绍企业价值评估与分析的基本理论和主要内容，并将其进一步系统化。企业价值评估与分析课程通过课堂讲授、讨论及案例分析等形式，讲授企业分析、企业价值的影响因素、企业价值评估的基本框架与体系、企业价值评估基本原理、主要价值评估方法（现金流量折现法、成本法、市场法）、企业资产评估操作等学习内容。通过课堂教学及其他学习方式，力图让学生系统地掌握企业价值评估与分析的各方面知识，注重培养学生分析问

28、题、解决问题的能力，尤其是解决企业价值评估与分析实务的能力。The course is to help students understand the principle, evaluation method and how to use evaluation method and how to analysis in corporation evaluation practice. The course presents some evaluation practice and cases of corporation, and the core of the course is how t

29、o analysis and valuate corporation value. This course will help students understand and grasp practice on corporation analysis, factors which affect corporation value, the system of evaluation, principle and method of evaluation (cost method, market method and discounted cash flow method), and corpo

30、ration evaluation practices. Students will acquire a comprehensive and systematic knowledge of the basic practices and cases of corporation evaluation. 税收筹划课程中英文简介Tax Planning课程代码：090072A/090072BCourse Code：090072A/090072B课程名称：税收筹划Course Name：Tax Planning学 时：32Periods：32学 分：2Credits：2考核方式：考试/考查Asses

31、sment：Examination/Inspection先修课程：财政学Preparatory Courses：Public Finance税收理论Taxation Theories税收制度Principles Tax System税收筹划是税务专业、注册税务师专业的核心专业课程，也是会计、财务、金融和管理专业的重要专业课程之一。该课程坚持理论与实践相结合，对每个税种的筹划都有相关税法情况的介绍，具体内容包括两部分：第1章、第2章，介绍税收筹划的基本理论和实际工作程序，学生在学到基础理论的同时，也可以感受到现实中的税收筹划。第3章到第8章，分别介绍了增值税、营业税、消费税、企业所得税、个人所得

32、税以及十个小税种的筹划方法，每种筹划方法后都有其案例及解析。近年来，随着我国税收法律体系的不断完善，税收执法行为的逐步规范以及纳税人对合法节税意愿的日益增强，税收筹划活动迅速发展 。本课程作为一门专业选修课，其目的在于把学生培养成为具有较强市场经济意识和社会适应能力，具有较为宽广的经济理论知识和从事具体经济业务工作的能力，能胜任各个经济部门工作的高素质人才。希望学生从该课程中能学到真正的知识，从而为今后的实践打下坚实的基础。Tax planning is an essential professional course of students majoring in taxation and

33、certified public accountant, and is one of the important professional courses of accounting, finance, financial and management. This course insists in combining theory with practice, and related laws and principles for any type of tax planning are introduced, the content includes two parts: cheaper

34、1 and 2, Introduction of the basic theory of tax planning and actual working procedure. Students can learn basic theories in the reality; in the meantime they can sense some perceptual knowledge of the tax planning. Chapter 3-8 introduce tax planning method for the value in addition to the tax, busi

35、ness tax and consumer tax , and corporate income tax, personal income tax and other ten small taxes, each planning method has its example and analysis. In recent years, the tax law system is improving continually, as well as the growing willingness of tax payers, tax planning activities are developi

36、ng rapidly. This course, as a professional elective course, which aims at nurturing students to be the high-quality talents who can engage in specific economic operations, with a strong sense of the market economy, social adaptability, and a broad knowledge of economic theory and be capable of under

37、taking any work in the various sectors of the economy. We hope that the students will get the real knowledge from the course and lay a solid foundation for the future. 税收经济学课程中英文简介Tax Economics课程代码：090082A/090082BCourse Code：090082A/090082B课程代码：税收经济学Course Name：Tax Economics学 时：32Periods：32学 分：2Cred

38、its：2考核方式：考试/考查Assessment： Examination/ Inspection先修课程：经济学Preparatory Course：Economics税收是国家为满足其行使职能的需要,依靠手中所掌握的行政权,按照事先确定的标准,强制地、无偿地向居民、公民或经济组织征收而取得财政收入，参与国民收入分配的一种形式。国家征税不仅涉及国家财政收入的多少，也对资源配置、收入分配和经济发展产生影响。税收经济学是一门系统地反映税收理论、制度内容的学科，是我国财经类教学课程体系中的一门主要课程。它系统地介绍了税收的基本理论、基本概念。这门课程，以税收的收入、效率、公平、法治原则为中心，对

39、税收的基本理论、政策工作、制度建设进行了全面、系统的分析和阐述，勾勒出了一个较完整的税收理论体系。Tax is a fee charged ("levied") by a government on a product, income, or activity.,in order to satisfy the need of the government. Before the tax is levied, the respective systems must be specified. The activity of a state levying tax not on

40、ly relates to national financial income ,but also relates to resources allocation and income distribution .Tax economics is a subject that researches tax theory, tax system , and it is a major subject. It includes basic theories and basic concepts, and the center is tax principles of income, efficie

41、ncy and equity etc. On this base, it explains tax policy, system contribution, describes a complete tax theory system.税务代理实务课程中英文简介The Practice of Tax Agency课程代码：090092A/090093ACourse Code：090092A/090093A课程名称：税务代理实务Course Name：The practice of tax agency学 时：32/48Periods：32/48学 分：2/3Credits：2/3考核方式：考试

42、Assessment：Examination先修课程：经济学Preparatory Courses：Economics财政学Public Finance税收原理The Principle Of Taxation 税务代理实务是融税制、财务会计、税务会计和税务检查等学科知识于一体的综合性、应用性边沿学科。要求教学中的多学科知识融合，让学生掌握综合性强的理论知识和过硬的实务本领。通过本门课程的学习，要求学生理解和掌握税务代理的概念、特征、原则和税务代理法律关系，熟悉税务会计科目设置及其主要经济业务的处理。重点掌握增值税、消费税、企业所得税、个人所得税的纳税申报与纳税审查代理实务。通过上述知识的学习

43、，为学生毕业后提供更多的寻找就业的途径。This course needs to have the basic knowledge of taxation, accounting, and accounting of taxation. It is necessary for the teacher to mix the knowledge up, make students learn something new. By this course, students can get the ability to adapt to the fierce competition.By this c

44、ourse, students should know the concept characteristics, principles and legal relationship of the tax agency. Students should know a set of accounting and the disposition of assessment. Students must master the agency of valued addition tax, consumption tax, and personal income tax. Through this cou

45、rse, students can adapt to the fierce competition.外国财政（双语）课程中英文简介Public Finance in Foreign Countries课程代码：090102ACourse Code：090102A课程名称：外国财政Course Name：Public finance in Foreign Countries学 时：32Periods：32学 分：2Credits：2考核方式：考试Assessment：Examination先修课程：经济学、财政学Preparatory Courses：Economics, Public Fina

46、nce外国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，面向财税专业本科生开设的一门必修课程。该课程主要介绍和阐述当代主要发达国家和有代表性的发展中国家国家的财政基本理论、财政收支和管理实践，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。通过本课程的学习，旨在使学生系统了解外国财政的基本现状，开拓视野，丰富财政理论和财政知识。并通过引导学生进行国家间财政的比较，思考对我国公共财政体系构建的启示与借鉴。本课程也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。The course of Public Finance in F

47、oreign Countries is to cope with the requirements of the reform of socialism market economy system and economic globalization. This course mainly introduces basic theories in the era of public finance，government revenue, public spending and fiscal management practice in the contemporary developed co

48、untries and some representative developing countries. It focuses on the aspects being useful for establishing the public finance system under socialism market economy. On the completion of this course, students will be able to: understand the essential rules of public finance in foreign countries; e

49、nrich their fiscal knowledge; think of how to form the public finance system in our country through international comparisons. This course also prepares students for their further study and improves their abilities to analyze and solve problems in their careers.西方财政学课程中英文简介Public Finance in West课程代码

50、：090113ACourse Code：090113A课程名称：西方财政学Course Name：Public Finance in West学 时：48Periods：48学 分：3Credits：3考核方式：考试Assessment：Examination先修课程：政治经济学Preparatory Courses：Political Economy西方经济学、财政学Western Economics, Public Finance本课程主要研究和介绍西方财政学的财政理论、政策和制度，运用微观经济学和福利经济学的分析工具和方法，分析市场经济条件下稀缺的资源是如何通过政府或公共部门得到有效配置

51、的。第一章，导论。主要简述西方财政和财政学的历史发展和研究的意义；西方财政学的研究方法和分析工具。第二章，竞争市场，有效与无效经济效率及其实现，分析竞争市场的效率，介绍竞争市场效率理论的发展，经济效率的实现条件及经济效率的实现途径。第三章，公共经济目标。讨论帕累托效率作为规范标准的缺陷开始，深入分析公共经济的效率目标与公平目标。第四章，市场失灵与财政的必要性，将深入探讨市场失灵及其主要表现。第五章，公共物品及其有效提供。第六章，公共物品的私人提供。分析公共物品私人提供的问题。第七章，公共选择理论：公共物品的公共提供。从理论上探讨通过公共部门提供公共物品的机制。第八章，公共支出：结构、规模及效果

52、评估。第九章，税收收入理论：负担、转嫁及归宿、税收原则。第十章，财政政策论。This course focuses mainly on research and presentation of the Western Finance's financial theories, policies and systems, the use of micro-economics and welfare economics analytical tools and methods to analyze the market economy under the conditions of how

53、 scarce resources are to used effectively the government or the public administration. The first chapter is about an Introduction of the course, summarizing the financial and Finance of Western historical development and significance of the study; the Western Finance research methods and analytical

54、tools. Chapter II is about a competitive market, which is the effective or the ineffective in economic efficiency and its implementation. Through analysis of the efficiency of competitive markets, it introduces the competition in the development with the theory of market efficiency, economic efficie

55、ncy and economic efficiency in the realization of conditions for the realization of ways. Chapter III is about the public economic goals. The discussion of Pareto efficiency as a standard flaw will begin making deep analysis on the efficiency of public economic objectives and equity objectives. Chap

56、ter IV is about the market failure and financial need which will examine market failure and its main manifestations. Chapter V is about the effective delivery of public goods. Chapter VI is about the private provision of public goods, and something about an analysis on private provision of public go

57、ods problems. Chapter VII is about public choice theory, and public provision of public goods. In a theoretical way, the course will explore the provision of public goods through the public sector mechanisms. Chapter VIII is about the public expenditure, the structure, scale and impact assessment. C

58、hapter IX is about the tax revenue theory, which is about how to shift the burden and get it over as a reasonable result, and the tax principle is also one part of this chapter. Chapter X, fiscal policy theory.西方税收制度课程中英文简介Tax Systems In Foreign Countries课程代码：090122A/090122B/090362BCourse Code：090122A/090122B/090362B课程名称：西方税务制度Course Name：Tax Systems In Foreign Count