《财政学》课程教学大纲英文版(32学时金融专业).docx

Syllabus of FinanceCourse Name： FinanceCourse Code：Credits： 2Total Credit Hours： 32Lecture Hours： 30Experiment Hours： 0Programming Hours： 0Practice Hours： 0Total Number of Experimental (Programming) Projects 0 , Where, Compulsory ( 0 ), Optional ( 0 ).School： 08 Business SchoolTarget Major： International TradeI、Course Nature & AimsThis course is a core course of economics, which is mainly aimed at international trade majors and other undergraduate courses. This course is an applied theory discipline, which plays an intermediary role in the discipline system to connect the general economic theory curriculum and the financial discipline: on the one hand, it leads the general economic theory to the deepening, on the other hand, it makes theoretical analysis of financial business. The main task is to try to combine the theory of Finance with China's reality, take the economic analysis method of modern finance as "Jing", take the background and actual operation of China's financial system as “Wei"，start with the public finance under the condition of market economy, and comprehensively elaborate the basic theory, basic knowledge and basic management skills of China's public finance. Through the study of public finance revenue and expenditure theory, tax theory, financial policy and system, we can comprehensively enhance the students* financial literacy, and improve their ability to understand the public economy and policy and to solve the new situation and problems in actual work, so as to meet the urgent needs of public finance construction in China.II、Course Objectives1. Moral Education and Character Cultivation.This course uses materialist dialectics and comparative research, combines theory with practice, and bases on the reality of socialist market economy with Chinese characteristics, reflecting the development and reform of China's finance and economy. With the logic of the curriculum system as the main line, the basic knowledge and principles of finance are explained thoroughly, so that students have the ability to understand the background of the theory establishment and the conditions to adapt to, guide students to consciously observe and think from multiple perspectives and levels, and form their own financial value judgment; through the combination of theory and practice, the ability of students to analyze and solve practical problems in financial theory is cultivated. In the combinations, to have a comprehensive understanding of the content and development of China's active fiscal policy, so as to improve its understanding of public economy and policyKey Points： Objectives of fiscal policy; types of fiscal policy; tools of fiscal policy; transmission mechanism and effect; necessity of coordination between fiscal policy and monetary policy, etcDifficult Points： Transmission mechanism and effect; the necessity of coordination between fiscal and monetary policy, etcChapter 14 Financial problems under open conditions (supporting course objectives 1, 2, 3, 4)International Tax14.1. Tariff, export rebate, foreign debtCoordination of fiscal and monetary policies under the condition of open economyTeaching Requirements: Through the study of this chapter, we can understand the concept of international taxation, understand and master the connotation of international taxation, understand and master the jurisdiction of Taxation and its cross or conflict situation, understand international repeated taxation and its reduction, understand and master the concepts of tax concession and international tax agreement, understand and master the concept of tariff and China's export tax rebate system, understand and master the functions, types and Structure, burden and quota, foreign debt management, comprehensive understanding and mastering the coordination of fiscal and monetary policies under the open economy, etcKey Points： International tax concept and jurisdiction; tax concession; China's export tax rebate system; foreign debt burden and limitationDifficult Points： The theory and development of International TaxationIV、Table of Credit Hour DistributionTeaching ContentIdeologicaland PoliticalIntegratedLectureHoursExperi ment HoursPracticeHoursProgrammingHoursSelf-studyHoursExer ciseClas sDiscussionHoursChapter 1IntroductionIntegrate ideological and political education elements according to21teachingcontentChapter 2 The basic concept of public finance421Chapter 3 public choice and government failureIntegrate ideological and political education elements according to teaching content211Chapter 4 basictheory of financialexpenditure21Chapter 5 Analysis of the scale and structure of public financial expenditure211Chapter 6 public financial expenditure - purchasing expenditure21Chapter 7 public financial expenditure - transfer expenditure21Chapter 8 analysis of the scale and structure of public financial revenue211Chapter 9 basic principles of Taxation211Chapter 1() national debt and national debt market211Chapter 11 state budget and budget management system21Chapter 12 fiscalbalance and deficitIntegrate ideological and political education elements according to teaching content21Chapter 13Financial PolicyIntegrate ideological and political education elements according to teaching content211Chapter 14 financial problems under open conditions21Review and assessment2Total32157Sum54V、Summary of Experimental (Programming) ProjectsNo experiment (programming) sessionVI、Teaching Method.Classroom teaching: This course is mainly taught by teachers in class, supplemented by self-study and homework based on course video materials. In the course of teaching, blackboard writing and multimedia teaching should be used flexibly, interaction between teachers and students should be strengthened, and heuristic teaching should be emphasized.Seminar Teaching: carry out appropriate seminar activities according to specific teaching contents. The teacher provides discussion topics, and the students prepare for class in groups, and then conduct class discussion, so as to improve the students' team cooperation ability.Heuristic teaching: for the important knowledge points, we use the ideas of putting forward problems, analyzing problems and solving problems to teach, imperceptibly cultivate the corresponding ability of students; emphasize the importance of practical experience, and learn in practice.VII、Course Assessment and Achievement EvaluationAssessment Methods： Non-ExaminationExamination Formats： Open-bookGrading Methods： Five-level SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesCourseObjectives (Indices)AssessmentContentAssessment Formats and Proportion ( % )GradingClass discussionClass attendanceGroup topicsCoursepaperFinalExamProportion(%)Objective 1 (Index 1-2)The nature, content and method of the course010001Objective 2(Index2-2.10-1)The basic concept of finance, the theory of public choice, the theory of fiscal revenue and expenditure, the principle of Taxation, the23352538theory of national debt, the state budget and budget management, and the fiscal policy.Objective 3(Index4-3.10-1)The theory of fiscal revenue and expenditure, the principle of Taxation, the theory of national debt, the state budget and budget management, and fiscal policy.23352033Objective 4 (Index3-1.3-2.8-2.11-3)Using the theory of public choice, fiscal balance and deficit, fiscal policy to interpret the actual social and economic policies23351528Total61091560100VHI> Course ResourcesTextbooks：Chen Gong. Finance (9th Edition) fM, Beijing: Renmin University of China Press, 2019Bibliography：1. Edited by Liu Jinghuan, Chen Zhiyong and Li Jingyou. Principles of finance M, Beijing: Higher Education Press, 20182. Liu Lingling. Public finance M. Beijing: Tsinghua University Press Co., Ltd. 20103. The teaching materials of finance or money and finance in domestic universitiesReading Materials：1. Chinese Journals: Economic Research; financial research; financial columns of major portals, etc.2. Provide other reading materials according to the actual situationIX、NotesPrerequisites: Macroeconomics, MicroeconomicsFollow-up Courses: TaxationContents and Requirements of Students* Self-study: No special requirementsBilingual Teaching or Not: NoRequirements and Proportion of Bilingual Teaching: NoneDiscipline and Considerations of Practice Session: no practice sessionNotes: Noneteaching of different chapters, from the perspective of comparative research between the East and the west, we should integrate the education of four self-confidence and socialist core values into the teaching content and all links of the whole teaching process, highlight the value guidance, knowledge teaching and ability training, improve the ideological and moral quality of students, and cultivate excellent talents in the new era with qualified ideology, excellent politics and rich knowledge2.Course ObjectivesThrough the study of this course, students* qualities, skills, knowledge and abilities obtained are as follows：Objective 1. Through the study of this course, students should correctly understand the nature, task, research object and method of the course, understand the content, system and structure of the course, and have a general grasp of finance.( Corresponding to Chapter 1-14, supporting for graduation requirements index points 1-1, 1-2, 3-1, 3-2)Objective 2. Students should be trained to master the basic principles, knowledge and methods of Finance in a comprehensive way, and have a comprehensive and profound understanding of the basic concepts of public finance, the theory of public choice, the theory of fiscal expenditure, the theory of fiscal revenue, the basic connotation and rules of fiscal management and fiscal policy, so as to form the basic literacy of finance.(Corresponding to Chapter2-14, supporting for graduation requirements index2-l, 10-1)Objective 3. Through the study of this course, on the basis of mastering the principles of Finance and its operation mechanism, the students are inspired to analyze and explore the financial and economic problems in practice by using the learned theories, and improve their understanding of public economy and policy.(Corresponding to Chapter 2-14, supporting for graduation requirements index 4-1,4-2, 4-3, 10-3, 11-3)Objective 4. Guided by application, it has the ability to deal with new situations and problems in the practical work of public finance.(Corresponding to Chapter 2-14, supporting for graduation requirements index 4-3, 6-1, 6-2, 6-3, 8-2,10-3, 11-3)Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices 1-1 > l-2> 2-1 > 2-2> 3-1 > 32、4-1 > 4-2、4-3> 6-1 > 6-2> 6-3> 8-2> 10-1 > 10-3> 11-3, as follows:Supporting for Graduation RequirementsCourseGraduationIndices and Contents Supporting for GraduationRequirementsTeachingLevel ofObjectivesRequirementsIndicesContentsTopicsSupportObjective 11. Cultivation ofbasic valuesIndexl-1Set up a firm political directionChapter 1、3、12、13HIndexl-2Establish a correct outlook on life, values and the worldChapter 1、3、12、13H3. Critical thinkingabilityIndex3-1Critical thinking abilityChapter K 312、13HIndex3-2Problem solving abilityChapter 2-14HObjective 22. Comprehensive knowledge and abilityIndex2-1Grasp the basic knowledge of EconomicsChapter 2-14H10. ProfessionalabilityIndexlO-1Be able to integrate and form their own international economic knowledge systemHObjective 34. Practical application abilityIndex4-1Flexible use of expertiseChapter 2-14HIndex4-2Provide countermeasures and suggestionsChapter 2-14HIndex4-3Solve practical problems and have researchabilityChapter 2-14HlO.ProfessionalabilityIndexlO-3Through the systematic study of this major, students can form their own professional knowledge structure system and improve their professional ability foundation of problem-solving.Chapter 2-14H11. SocialadaptabilityIndex11-3Adapt to the objective situation of rapid development of economic theory and practice, and keep pace with the times.Chapter 2-14HObjective 44. Practical application abilitylndex4-3Solve practical problems and have researchabilityChapter 2-14H6. Self lifelonglearning abilityIndex6-1Master effective learning methodsChapter 2-14HIndex6-2Be able to skillfully use the knowledge learnedChapter 2-14HIndcx6-3Writing of papers, research reports, etcChapter2-14H8. Innovation andEntrepreneurshipIndex8-2Creatively solve practical economicproblemsChapter 2-14H10. ProfessionalabilityIndexlO-3Improve the foundation of professionalabilityChapter 2-14H11. SocialadaptabilityIndex11-3Adapt to the rapid development ofeconomic theory and PracticeChapter 2-14Hm、Basic Course ContentChapter 1 Introduction (supporting course objectives 1)1.1. Research object1.2. Content system1.3. Learning significance1.4. Learning methodTeaching Requirements: Through the study of this chapter, we can mainly understand what is finance, what is finance, what is public finance, what is public finance under the socialist market economy system, and how to correctly understand the theory and operation rules of public finance under the socialist market economy; understand and master the content system of public finance, and learn to observe from the macro and global perspective Financial problems; correctly understand the learning significance of public finance; understand the learning research methods of public finance, learn to use materialistic dialectics as its basic analysis method, take Marxism political economy theory as the guide, adopt the combination of empirical research and normative research, and be good at horizontal and vertical comparison, theoretical and practical comparison.Key Points： the concept of public finance; the public finance system under the socialist market economy; the research and analysis methods of public finance.Difficult Points： a correct and comprehensive understanding of the public finance system under the socialist market economy from a macro and global perspective.Chapter 2 The basic concept of public finance (supporting c