本教材精选了有一定深度的并且能够系统地阐述财政知识领域的文章和论述，有助于大学财政学学生的专业课学习，为双语教学打好基础。\\r\\n 本教材由20个单元组成，包括财政概念、财政职能、财政支出、投资支出、财政收入、税收理论、税收制度、国家预算、预算管理体制等内容。每个单元均附有练习，便于深入理解课文。本书既适用于财政学专业，也适用于各类财经类专业，同时也可作为职员培训的参考书。
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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