罗森第九版英文《财政学》课件cha

REPORTING2023WORK SUMMARYRosen9th EditionEnglishFinanceCourseware•Introduction toFinance•Public sector economics目录•Taxation Economics•fiscal policyCATALOGUE•Government debtand fiscalriskmanagement•International FinancePART01Introduction toFinanceTheDefinition andImportance of Finance要点一要点二定义重要性Finance isthe managementof money,including theFinance isessential forindividuals andbusinesses toprocessesof raising,investing,and usingfunds tomanage theirfinancial affairseffectively.It enablesachievespecific goals.It is a broadfield thatcovers individualsto planfor theirfuture financialneeds,everything frompersonal budgetingto corporatesuch asretirement planningor payingfor education,investment decisions.while businessesuse financeto raisecapital,managerisk,and growtheir operations.The researchscope of financeMacro financeThisarea focuseson thefinancial aspectsof theeconomy asa whole,including topicssuch asmonetarypolicy,fiscal policy,and financialmarkets.Micro financeThisarea focuseson thefinancial decisionsmade byindividual firmsor households,such ascapitalstructure,dividend policy,and personalfinance.Applied financeThisarea focuseson thepractical applicationof financetheory andtechniques inreal-worldsettings,including investmentbanking,corporate finance,and financial management.The Historyand DevelopmentofFinance•Early history:Finance cantrace itsroots backto ancienttimes,with thefirstrecorded instancesof borrowing and lendingdating backtoMesopotamia inaround3000BC.•Medieval finance:During theMiddle Ages,finance beganto takeshape with the developmentof merchantbanksand therise oftrade guilds.•Modern finance:The industrialrevolution markeda turningpoint inthe developmentoffinance,withtherapidexpansion ofbanks,investment banks,and stockexchanges.The lastcentury hasseen theemergence ofnewfinancial productsand technologies,such asderivatives,hedge funds,and blockchaintechnology.PART02Public sectoreconomicsThe supply of public goods and servicesPublicgoods and services areThesupplyof publicgoods andThe governmentcan usetaxation,those thatare non-excludable servicesis determinedby theborrowingand other meanstoand non-rivalrous inconsumption.governments budgetconstraints raisefunds toprovide publicTheyare typicallyprovided bythe andpolicy objectives.It includesgoodsandservices.government tomeet theneeds ofinfrastructure construction,the wholesociety.education,health care,publicsecurity,environmental protectionandother fields.Public sectorbudgeting andfinancial management•The public sector budgetingandfinancial managementsystemis animportant partofthe public sectormanagement system.It isresponsiblefor theplanning,organization,control andsupervisionof thefinancialactivities ofthe governmentandits agencies.Public sectorbudgeting andfinancial managementThepublicsectorbudgeting andfinancial managementsystem includesbudget planning,budget execution,financial reporting,financial analysisandotherlinks.The governmentshould establisha soundfinancialmanagementsystem toensure theeffectiveuse of public resources,achieve theexpected policyobjectives andmaintainfinancial stability.The Theoryand Practiceof PublicSectorEconomicsThe Theoryand Practiceof PublicThe mainresearch areasofpublicThe researchofpublicsectorSector Economicsisabranch ofsectoreconomicsinclude public economics isaimed atexploringeconomics thatstudies thefinance,publiceconomics,public theoptimal allocationof publicoperationand managementof policy,public managementand resources,improving thethepublicsectorfrom theother fields.efficiency ofpublic services andperspective ofmicroeconomics promotingsocial fairnessandand macroeconomics.economic development.PART03Taxation EconomicsBasicconcepts andprinciples oftaxationDefinition andclassification of taxestaxes area compulsorypayment madeby individualsor businessesto thegovernment inexchange forpublicservicesandbenefits.Different typesoftaxes include incometax,property tax,sales tax,etc.Tax baseand taxrate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*40Taxpayer obligationsand rightstaxpayershave theobligation topay taxesand enjoycertain rights,such as the right to appealagainstan assessmentand therighttobe informedof theirtax liabilities.Types andstructure oftaxationDirect taxesand indirecttaxes Progressive,proportional,andregressive taxesdirecttaxes arelevied directlyon individualsor progressivetaxes imposehigher rateson higherbusinesses,while indirecttaxes arelevied onincomes,proportional taxesapply thesame rategoodsandservices.Direct taxesinclude incometo allincomes,and regressivetaxes imposetaxand propertytax,while indirecttaxesincludelower rateson higherincomes.The structure ofsales taxand value-added tax.taxation shouldbe designedto achievesocialjustice andeconomic efficiency.The EconomicEffects andOptimization ofTaxationTaxation andTaxation andTax optimizationeconomicincomeefficiency distributiontaxescan affecteconomic taxescan beused toredistribute thegoal oftaxation istoefficiency bydistorting marketincome fromhigh-income earnersmaximize governmentrevenueprices andincentives.For tolow-income earners.However,while minimizingeconomicexample,a salestax mayexcessive taxationmay reducedistortions andincome inequality.discourage consumersfrom incentivesfor workand Therefore,it isnecessary topurchasingenergy-saving investment,leading tolower designan optimaltax systemthatproducts,leading toincreased economicgrowth.considers variousfactors,such asenergyconsumption.tax rates,tax bases,taxpreferences,and taxevasion.PART04fiscal policyThegoals andtools offiscal policy稳定经济增长物价稳定通过政府支出和税收政策来刺通过控制货币供应和实施财政激或减缓经济活动，以保持经政策来防止通货膨胀济稳定增长充分就业国际收支平衡通过增加政府支出或减少税收通过税收、补贴和关税等手段来刺激总需求，从而降低失业来平衡国际贸易和投资率Implementation andeffectiveness evaluationoffiscal policies预算制定过程执行和控制政府必须制定年度预算，确定各项支出和税确保政策得到有效执行，并定期评估其效果收政策反馈和调整长期可持续性根据评估结果，政府可以调整政策以改善其确保财政政策不会导致长期赤字或债务不可效果持续Coordination betweenfiscal policy and otherpolicies0102货币政策产业政策与中央银行货币政策相协调，以实通过税收优惠和补贴等手段支持特现经济目标定产业社会政策区域发展政策将财政政策与社会福利政策相结合，通过财政政策来促进地区间经济均以改善社会福利衡发展0304PART05Government debtandfiscal riskmanagementThe conceptand typesof governmentdebt01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The EconomicEffects andManagement ofGovernmentDebt01经济影响与管理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02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03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04方面Financial riskand crisismanagement金融风险与危机应对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PART06International FinanceBasicConcepts andPrinciples ofInternationalFinanceForeign ExchangeRate MechanismDescribeshow countriesuse exchangerates toconduct internationaltrade andinvestment transactions.International MonetaryMarketDiscusses therole ofthe marketin providingliquidity andprice discoveryforparticipants inthe foreignexchange andmoney markets.Macroeconomic Policiesin an Open EconomyExamineshow countries can use fiscal andmonetary policiesto achievedomesticeconomic goalsin anenvironment wherecapital flows freely acrossborders.International Taxationand EconomicCooperationTaxation ofCross-Border Transactions01Explores howtaxes areapplied tointernationaltrade andinvestmenttransactions,includingVAT,excise taxes,and importtariffs.Tax Treaties02Discusses thepurpose andstructureoftax treaties,which aimto preventdouble taxationand promoteinternationaleconomic cooperation.Transfer Pricing03Examines therules andregulations thatgovern thepricingof goods,services,and intellectualpropertybetween relatedparties ininternational transactions.International fiscalpolicyandglobal economicintegrationFiscalPolicy in anOpenEconomyAnalyzes howcountriescanusefiscalpolicy toachieve domesticeconomic goalsinanenvironment wherecapitalflowsfreelyacross borders.Globalization andDevelopmentDiscusses theimpact ofglobalization oneconomic development,including tradeliberalization,foreigndirect investment,and migration.International FinancialInstitutionsExamines therole ofinstitutions suchastheInternational MonetaryFund IMFand theWorldBank inproviding financialassistance andpolicy adviceto developingcountries.REPORTING2023WORK SUMMARYTHANKS感谢观看。