财政学第01章财政与财政学的产生与发展.ppt

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1、新编高等院校经济类系列教材新编高等院校经济类系列教材 财财 政政 学学主编主编 辛波辛波 中国金融出版社财政学财政学Chapter 1 The Origin and Development of Finance and Public FinanceLesson3 The contents,perspectives and methods of public financeLesson2 The Origin and Development of Financial Theory Lesson 1 The Origin and Development of Finance 2022/10/282

2、财政学财政学In this chapter,students are required to master the financial origin and development,as well as financial nature,characteristics and concepts.They should understand the evolution of the financial theory in China and the West,and should be familiar with the content,perspectives and methods of s

3、tudying Public Finance.Learning ObjectivesLearning Objectives2022/10/283财政学财政学Lesson 1 The Origin and Development of Finance v、The Origin of Finance u()The Process of Fiscal OriginFinance is an ancient historical category,and it emerges with the development of social productivity and the emergence o

4、f the state.Early in primitive society,the environment is very bad for human beings.In order to resist the invasion from the outside world,people can only gather together and produce extremely few labor products shared by all members,using the most primitive means of production and working together.

5、With the improvement of productivity,animal husbandry and handicrafts began to separate from agriculture,and a simple exchange of commodities traders appeared,so,in addition to meeting the minimum needs of the people,the products produced by the whole community are also in the surplus.Thus,private o

6、wnership also produces.2022/10/284财政学财政学Lesson 1 The Origin and Development of Financev、The Origin of Financeu()The Process of Fiscal OriginSince then,due to the amount of uneven private property occupied by people,the divison between rich and poor is gradually intensifying,and society as a whole is

7、 splitting up into two great classes directly facing each other-slaves and slave owners.In order to consolidate its dominance,protect its vested interests and suppress the revolt of the slaves,the slave-owner class established military,police,courts and prisons and other violent governing institutio

8、ns,which marks the birth of slave-owners revolt.2022/10/285财政学财政学Lesson 1 The Origin and Development of Financev、The Origin of Financeu()The Process of Fiscal OriginState,as an administrative organization,needs to consume some physical materials to maintain its own existence and perform its function

9、s,although it does not engage in producing the physical materials in itself and it does not directly create wealth.Thus,country compulsively and gratuitously possesses part of the social products to meet its need,relying on its own political power as well as the use of faxes and other forms.In this

10、way,in the distribution of the social products,the distribution of the social products participated by country with its own political power is independent,which is called financial allocation.2022/10/286财政学财政学Lesson 1 The Origin and Development of Financev、The Origin of Financeu()The Conditions of F

11、inancial OriginFrom the above-mentioned process it can be seen that the generation of the finance needs to meet two conditions:one is the economic conditions,the other is the political one.Economic conditions refer to the material basis of generating finance.If the level of productivity in a society

12、 is extremely low,there is no surplus,the possibility of financial generation does not exist.Only when the productive forces reach a certain level,and the surplus products emerge,the material basis of financial generation can be produced.2022/10/287财政学财政学Lesson 1 The Origin and Development of Financ

13、ev、The Origin of Financeu()The Conditions of Financial OriginPolitical conditions refer to the power guarantee generated by finance.Only when society develops into a certain stage and the contradiction of two great opposite classes-the poor and the rich,becomes irreconcilable,power organ,that is,sta

14、te will appear which safeguards the interests of the ruling class.Establishing a state and setting up the violent ruling authority provide right guarantee to the country gratuitously possessing part of social products.At the same time,the emergence also means the generation of finance.2022/10/288财政学

15、财政学Lesson 1 The Origin and Development of Financev、The Origin of Financeu()The Conditions of Financial OriginObviously,finance is not only a historical category,meanwhile,it is also an economic category and even a political category.2022/10/289财政学财政学Lesson 1 The Origin and Development of Financev、Th

16、e Development of Finance Finance emerges from the emergence of state,and it develops with the development of state.It goes through slave society,feudal society,capitalist society,and socialist society in succession.Correspondingly,forming into slavery finance,feudalism finance,capitalist finance and

17、 socialist finance which provide services to state power with different social formations.2022/10/2810财政学财政学Lesson 1 The Origin and Development of Financev、The Development of FinanceIn different historical periods,finance,as the countrys allocation,is accompanied with the development of commodity mo

18、netory economy and the social progress,and its distribution formation experiences the conversion from physical form to currency form.The form of its income transits from tribute,taxes and government-industry-based income to taxes,bonds and even currency issue;its expenditure focus is also oriented f

19、rom worship,wars,the royal families,government pensions and others to regime construction,economic development,culture,education and technology as well as social security.2022/10/2811财政学财政学Lesson 1 The Origin and Development of Financev、The Development of FinanceIn addition,new financial category al

20、so continues to emerge,such as public debt in the late feudal society,as well as national budget,financial deficit,social security and others in the capitalist period;the scope and fields of financial activities are also continuously to be expanded,from public avenue and expenditure to an important

21、means to regulate the economy by the government,and it is widely served for the government to achieve all aspects of its functions.2022/10/2812财政学财政学Lesson 1 The Origin and Development of Financev、The Nature and Characteristics of Financeu()The main body of financial allocation is state or governmen

22、tThe allocation,on the premise of the existence of state,is intensively distributed in the whole society by the government and is made by political enforcement of the country,so state is the main body of the allocation.But the main body of the other distribution form such as bank credit allocation,d

23、istribution of corporate finance and price distribution is a bank,an enterprise or buyers or sellers of both exchangers,and the allocation under the guidance of the state is financial allocation.2022/10/2813财政学财政学Lesson 1 The Origin and Development of Financev、The Nature and Characteristics of Finan

24、ceu（）The object of financial allocation(that is,target)is social productsSocial products refer to the sum of the goods and services produced by the workers in a country,during a given period(usually one year),and its general price is social products value.2022/10/2814财政学财政学Lesson 1 The Origin and De

25、velopment of Financev、The Nature and Characteristics of Financeu（）The object of financial allocation(that is,target)is social productsAccording to Marxist Economic Theory,any social product consists of three parts,that is:the part of the production value to in the process of compensating for the pro

26、duction has consumed(c);the value part workers to create for their own(v);part of the value created for society by workers(M).Among them,the consumed production value also includes current asset values and fixed assets value as two parts,the consumed value of fixed assets is reflected to extract the

27、 depreciation of fixed assets.2022/10/2815财政学财政学Lesson 1 The Origin and Development of Financev、The Nature and Characteristics of Financeu（）The object of financial allocation(that is,target)is social productsIn different periods,the state has different distribution policies on the three components o

28、f the social product or social value of the product distribution.In general,revenue mainly comes from the v and M part in the social product(value),the two parts as the new value created by workers,together known as the national income.Which,as value M created by workers for the community,is the bas

29、e of corporate income tax,and also an important source of revenue.In addition,the State will raise fiscal funds from the V by collecting individual income tax on individual income.2022/10/2816财政学财政学Lesson 1 The Origin and Development of Financev、The Nature and Characteristics of Financeu（）The purpos

30、e of financial allocation is to meet the financial needs that state or government achieve its functionsuState functions such as consolidation of political power,economic development,promoting the peoples livelihood progress,etc.,all belong to social and public needs.The direct purpose of fiscal allo

31、cation is to achieve the state functions,and the indirect purpose is to meet social and public needs.In a sense,the state and finance is interdependent.No country,there would be no finance;and no finance providing fiscal resources,the states functions would be difficult to achieve,it is difficult to

32、 meet the social and public needs,the state itself is difficult to survive.Because taxation is the milking mother to feed the machinery of government,“taxation is the economic foundation of the machinery of government.whether to consolidate political power or economic construction or not,as the coun

33、trys revenue and expenditure activities,achieving the government functions depends on financial resources to provide.2022/10/2817财政学财政学Lesson 1 The Origin and Development of Financev、The Concept of Finance Finance is part of foreign language.According to research,the word Finance in the 13-15 centur

34、y AD,originated in the Latin,and its meaning is the currency to pay.In the late 16th century,the French statesman Boudin in his book Republic of six speakers,with the word Finance and it is written in French Finances from the Latin Finare,specifically refers to revenue and public finance activities.

35、To the 18th century,the famous British representatives of classical political economy Adam Smith used Finance many times,in its masterpiece,the book The nature and causes of national wealth of research.Until 1892,Bastable expressed the concept of finance with Public finance(the meaning is public fin

36、ances in Chinese).2022/10/2818财政学财政学Lesson 1 The Origin and Development of Financev、The Concept of FinanceAfter the founding of new China,although the former Soviet textbooks were introduced in,but it is for the financial understanding of the concept is not consistent.At that time the Financial defi

37、nitions There are two main arguments:First,that the financial capacity of a state as the main distribution carried out;the second is that finance is the states economic activity.After the founding of new China,although the textbook of the former Soviet Union was intrduced into China,people were inco

38、nsistent in understanding the concept of finance.At that time as for the definition of finance,there is two main arguments:The first is that finance is the allocation based on the country;the second is that finance is economic activities of the country.2022/10/2819财政学财政学Lesson 1 The Origin and Devel

39、opment of Financev、The Concept of FinanceSince reform and opening,with the spreading of Western finance theory,people have a further understanding of financial knowledge,and now the usual explanation is:the finance is economic(or distribution)activity,economic behavior or economic phenomenon taking

40、a state(or government)as the main body.And some general concept of the financial statements as:finance is an economic activity taking state as the main body,and an activity that the government gathered a part of national income for the performance of government functions and to meet public expenditu

41、re needs,in order to achieve the objective to optimize the allocation of resources,equitable distribution and economic stability and development.No matter how to define the concept of finance,but in practice,finance performs as the governments a range of revenue and expenditure activities or the Gov

42、ernments fiscal activities.2022/10/2820财政学财政学Lesson2 The Origin and Development of Financial Theoryv.Chinas ancient financial thought（）Light Tax Polices Light tax policy is considered to be a more common policy in the history of Chinas financial thought.Economic thinkers of the past generally believ

43、e that the financial policy of light tax policy is not only beneficial to easing up social conflicts,but also favorable for recovery and development of social economy.For example,in Western Zhou Dynasty,Zhou Gong advocates that the rulers should“be diligent in work and make people richer”;in Spring

44、and Autumn period,Guan Zhong arranges the finance according to the view that“the first principle in running a state is to enrich the people”;2022/10/2821财政学财政学Lesson2 The Origin and Development of Financial Theoryv.Chinas ancient financial thoughtu（）Light Tax PolicesConfucius is against tyranny and

45、is in favor of grabbing their thin;Mencius believes that easy to raise their fields,their thin tax grabbing is the primary factor in enriching people;Liu Yan in Tang Dynasty warns his king to financial support to people and often for the first;Wang Anshi in Northern Song thinks that,financing should

46、 be done with because of the power of the world to the worlds financial health,to take the worlds wealth for the world of money;Wei Yuan in Qing Dynasty said more figuratively,he said,good people are endowed,which is almost like planting willow,its branches luxurying and cultivating its root;those w

47、ho are poorly endowed people like cutting leek,cutting on a stretch not more than exhausted.2022/10/2822财政学财政学Lesson2 The Origin and Development of Financial Theoryv.Chinas ancient financial thoughtu()Living within ones income and Living out of ones income within system financial thinkingThis is the

48、 the two opposing views concerning with fiscal revenue and expenditure arrangements in the history of Chinas fiscal thought.u（）Financial thinking Increasing income and reducing expenditureThe idea advocated based on the development of production,to open fiscal sources,moderate taxes,and enrich the s

49、tate and its people.2022/10/2823财政学财政学Lesson2 The Origin and Development of Financial Theoryv.Chinas ancient financial thoughtu（）Financial thinking of Government-run monopolyThe idea refers to enrich the treasury not by increasing the tax but by government-run industries and businesses as well as pr

50、oducts monopoly.2022/10/2824财政学财政学Lesson2 The Origin and Development of Financial Theoryv.Contemporary Financial Theory of the Westu()the financial thoughts of mercantilism and physiocracyMercantilism originated in England of the mid-16th century,and prevailed in the 17th century.It is believed that