罗森第九版英文《财政学》课件cha.pptx

Rosen9thEditionEnglishFinanceCoursewareREPORTING2023WORKSUMMARY目录CATALOGUEIntroductiontoFinancePublicsectoreconomicsTaxationEconomicsfiscalpolicyGovernmentdebtandfiscalriskmanagementInternationalFinancePART 01IntroductiontoFinance定义Financeisthemanagementofmoney,includingtheprocessesofraising,investing,andusingfundstoachievespecificgoals.Itisabroadfieldthatcoverseverythingfrompersonalbudgetingtocorporateinvestmentdecisions.要点一要点二重要性Financeisessentialforindividualsandbusinessestomanagetheirfinancialaffairseffectively.Itenablesindividualstoplanfortheirfuturefinancialneeds,suchasretirementplanningorpayingforeducation,whilebusinessesusefinancetoraisecapital,managerisk,andgrowtheiroperations.TheDefinitionandImportanceofFinanceMacrofinanceThisareafocusesonthefinancialaspectsoftheeconomyasawhole,includingtopicssuchasmonetarypolicy,fiscalpolicy,andfinancialmarkets.MicrofinanceThisareafocusesonthefinancialdecisionsmadebyindividualfirmsorhouseholds,suchascapitalstructure,dividendpolicy,andpersonalfinance.AppliedfinanceThisareafocusesonthepracticalapplicationoffinancetheoryandtechniquesinreal-worldsettings,includinginvestmentbanking,corporatefinance,andfinancialmanagement.TheresearchscopeoffinanceTheHistoryandDevelopmentofFinanceEarlyhistory:Financecantraceitsrootsbacktoancienttimes,withthefirstrecordedinstancesofborrowingandlendingdatingbacktoMesopotamiainaround3000BC.Medievalfinance:DuringtheMiddleAges,financebegantotakeshapewiththedevelopmentofmerchantbanksandtheriseoftradeguilds.Modernfinance:Theindustrialrevolutionmarkedaturningpointinthedevelopmentoffinance,withtherapidexpansionofbanks,investmentbanks,andstockexchanges.Thelastcenturyhasseentheemergenceofnewfinancialproductsandtechnologies,suchasderivatives,hedgefunds,andblockchaintechnology.PART 02PublicsectoreconomicsThegovernmentcanusetaxation,borrowingandothermeanstoraisefundstoprovidepublicgoodsandservices.Publicgoodsandservicesarethosethatarenon-excludableandnon-rivalrousinconsumption.Theyaretypicallyprovidedbythegovernmenttomeettheneedsofthewholesociety.Thesupplyofpublicgoodsandservicesisdeterminedbythegovernmentsbudgetconstraintsandpolicyobjectives.Itincludesinfrastructureconstruction,education,healthcare,publicsecurity,environmentalprotectionandotherfields.ThesupplyofpublicgoodsandservicesPublicsectorbudgetingandfinancialmanagementThepublicsectorbudgetingandfinancialmanagementsystemisanimportantpartofthepublicsectormanagementsystem.Itisresponsiblefortheplanning,organization,controlandsupervisionofthefinancialactivitiesofthegovernmentanditsagencies.Thepublicsectorbudgetingandfinancialmanagementsystemincludesbudgetplanning,budgetexecution,financialreporting,financialanalysisandotherlinks.Thegovernmentshouldestablishasoundfinancialmanagementsystemtoensuretheeffectiveuseofpublicresources,achievetheexpectedpolicyobjectivesandmaintainfinancialstability.PublicsectorbudgetingandfinancialmanagementTheTheoryandPracticeofPublicSectorEconomicsisabranchofeconomicsthatstudiestheoperationandmanagementofthepublicsectorfromtheperspectiveofmicroeconomicsandmacroeconomics.Themainresearchareasofpublicsectoreconomicsincludepublicfinance,publiceconomics,publicpolicy,publicmanagementandotherfields.Theresearchofpublicsectoreconomicsisaimedatexploringtheoptimalallocationofpublicresources,improvingtheefficiencyofpublicservicesandpromotingsocialfairnessandeconomicdevelopment.TheTheoryandPracticeofPublicSectorEconomicsPART 03TaxationEconomicsDefinitionandclassificationoftaxestaxesareacompulsorypaymentmadebyindividualsorbusinessestothegovernmentinexchangeforpublicservicesandbenefits.Differenttypesoftaxesincludeincometax,propertytax,salestax,etc.Taxbaseandtaxrate单击此处添加正文，文字是您思想的提炼，为了最终呈现发布的想的提炼，为了最终呈现发布的良好良好效果，请尽量言简意赅的阐述观点；2*40Taxpayerobligationsandrightstaxpayershavetheobligationtopaytaxesandenjoycertainrights,suchastherighttoappealagainstanassessmentandtherighttobeinformedoftheirtaxliabilities.Basicconceptsandprinciplesoftaxationdirecttaxesarelevieddirectlyonindividualsorbusinesses,whileindirecttaxesareleviedongoodsandservices.Directtaxesincludeincometaxandpropertytax,whileindirecttaxesincludesalestaxandvalue-addedtax.Directtaxesandindirecttaxesprogressivetaxesimposehigherratesonhigherincomes,proportionaltaxesapplythesameratetoallincomes,andregressivetaxesimposelowerratesonhigherincomes.Thestructureoftaxationshouldbedesignedtoachievesocialjusticeandeconomicefficiency.Progressive,proportional,andregressivetaxesTypesandstructureoftaxationtaxescanaffecteconomicefficiencybydistortingmarketpricesandincentives.Forexample,asalestaxmaydiscourageconsumersfrompurchasingenergy-savingproducts,leadingtoincreasedenergyconsumption.taxescanbeusedtoredistributeincomefromhigh-incomeearnerstolow-incomeearners.However,excessivetaxationmayreduceincentivesforworkandinvestment,leadingtolowereconomicgrowth.thegoaloftaxationistomaximizegovernmentrevenuewhileminimizingeconomicdistortionsandincomeinequality.Therefore,itisnecessarytodesignanoptimaltaxsystemthatconsidersvariousfactors,suchastaxrates,taxbases,taxpreferences,andtaxevasion.TaxationandeconomicefficiencyTaxationandincomedistributionTaxoptimizationTheEconomicEffectsandOptimizationofTaxationPART 04fiscalpolicy通过政府支出和税收政策来刺激或减缓经济活动，以保持经济稳定增长。稳定经济增长通过增加政府支出或减少税收来刺激总需求，从而降低失业率。充分就业通过控制货币供应和实施财政政策来防止通货膨胀。物价稳定通过税收、补贴和关税等手段来平衡国际贸易和投资。国际收支平衡Thegoalsandtoolsoffiscalpolicy政府必须制定年度预算，确定各项支出和税收政策。预算制定过程确保政策得到有效执行，并定期评估其效果。执行和控制根据评估结果，政府可以调整政策以改善其效果。反馈和调整确保财政政策不会导致长期赤字或债务不可持续。长期可持续性Implementationandeffectivenessevaluationoffiscalpolicies货币政策通过税收优惠和补贴等手段支持特定产业。产业政策社会政策区域发展政策01020403通过财政政策来促进地区间经济均衡发展。与中央银行货币政策相协调，以实现经济目标。将财政政策与社会福利政策相结合，以改善社会福利。CoordinationbetweenfiscalpolicyandotherpoliciesPART 05GovernmentdebtandfiscalriskmanagementTheconceptandtypesofgovernmentdebt01定义与分类02政府债务是指政府作为借款方，通过发行债券、借款等方式筹集资金所形成的负债。03政府债务分为中央政府债务和地方政府债务两类，其中中央政府债务又称为国债。04国债根据发行方式可分为直接和间接国债，根据偿还期限可分为短期、中期和长期国债。01政府债务对经济的影响主要体现在财政政策、货币政策和经济增长等方面。适度的政府债务可以促进经济增长和就业，但过高的债务会导致财政风险和通货膨胀。政府债务的管理包括债务规模控制、债务结构优化和债务风险预警等方面。经济影响与管理020304TheEconomicEffectsandManagementofGovernmentDebt金融风险与危机应对金融危机是指由于金融市场失灵、金融机构破产等原因导致的金融体系崩溃。政府在应对金融风险和金融危机中应采取一系列措施，包括加强金融监管、建立风险预警机制、采取危机应对措施等。金融风险是指因金融市场波动、金融机构经营不善等原因导致的金融资产损失的可能性。FinancialriskandcrisismanagementPART 06InternationalFinanceBasicConceptsandPrinciplesofInternationalFinanceExamineshowcountriescanusefiscalandmonetarypoliciestoachievedomesticeconomicgoalsinanenvironmentwherecapitalflowsfreelyacrossborders.MacroeconomicPoliciesinanOpenEconomyDescribeshowcountriesuseexchangeratestoconductinternationaltradeandinvestmenttransactions.ForeignExchangeRateMechanismDiscussestheroleofthemarketinprovidingliquidityandpricediscoveryforparticipantsintheforeignexchangeandmoneymarkets.InternationalMonetaryMarket010203TaxationofCross-BorderTransactionsExploreshowtaxesareappliedtointernationaltradeandinvestmenttransactions,includingVAT,excisetaxes,andimporttariffs.TaxTreatiesDiscussesthepurposeandstructureoftaxtreaties,whichaimtopreventdoubletaxationandpromoteinternationaleconomiccooperation.TransferPricingExaminestherulesandregulationsthatgovernthepricingofgoods,services,andintellectualpropertybetweenrelatedpartiesininternationaltransactions.InternationalTaxationandEconomicCooperationFiscalPolicyinanOpenEconomyAnalyzeshowcountriescanusefiscalpolicytoachievedomesticeconomicgoalsinanenvironmentwherecapitalflowsfreelyacrossborders.GlobalizationandDevelopmentDiscussestheimpactofglobalizationoneconomicdevelopment,includingtradeliberalization,foreigndirectinvestment,andmigration.InternationalFinancialInstitutionsExaminestheroleofinstitutionssuchastheInternationalMonetaryFund(IMF)andtheWorldBankinprovidingfinancialassistanceandpolicyadvicetodevelopingcountries.InternationalfiscalpolicyandglobaleconomicintegrationTHANKS感谢观看2023WORKSUMMARYREPORTING