本課程討論「公共資源的運用效率」、「政府資產負債及其運用」、「政府預算籌編、審議及其運用」、以及「中央與地方政府間之財政關係」。This course discusses "efficiency in the use of public resources", "government assets and liabilities and their utilization", "government budget preparation, review and utilization", and "fiscal relations between the central and local governments".
本課程以政府支出為對象，從經濟效率的觀點和社會正義的觀點解析政府介入經濟活動的適當性（亦即，包含財政支出的實是分析和規範性分析）。課程內容包括：
一、政府提供公共財的理由和內容的適當性。對外部性問題的處理（包括全球外部性，
如二氧化碳交易市場的建立和它的作用）。解釋公用事業出現的理由（以範疇經濟的論點）和管理模式（歐洲與美英不同）。
二、介紹公共選擇理論（這決定政府支出的規模和類別）。說明一些投票設計「反應民意」的程度。
三、介紹公平的觀點(功效主義論，Rawles的正義論Nozick的去政府論和社會安定論)。
� 本由這介紹目前台灣的政府採取的減緩所得分配不均的措施和問題。
四、解析我國政府強制推動社會保障制度（全民健保和國民年金）的理由和出現的問題。課程講授將以現況與制度面思考為重點，很少數學與圖形分析。
This course focuses on government expenditures and analyzes the appropriateness of government intervention in economic activities from the perspectives of economic efficiency and social justice (that is, including real analysis and normative analysis of fiscal expenditures). Course content includes:
1. The reasons and content of the government’s provision of public funds are appropriate. Addressing externality issues (including global externalities,
Such as the establishment of the carbon dioxide trading market and its role). Explain the rationale for the emergence of public utilities (in terms of category economies arguments) and the management model (different between Europe and the United States and the United Kingdom).
2. Introduce public choice theory (which determines the size and type of government spending). Explain the extent to which some voting designs "reflect public opinion".
3. Introduce the viewpoint of fairness (utilitarianism, Rawles’ theory of justice, Nozick’s degovernment theory and social stability theory).
� This article introduces the measures and issues currently taken by the Taiwanese government to alleviate the uneven distribution of income.
4. Analyze the reasons and problems that arise when our government compulsorily promotes the social security system (National Health Insurance and National Pension). The course teaching will focus on current situation and institutional thinking, with little mathematics and graphical analysis.
(1) 教材
(a) Rosen, H. R., Public Finance, Seventh Edition, McGraw-Hill.
(b) Cullis, J. G. and Jones, P. R., Public Finance and Public Choice-Analytical
Perspectives, McGraw-Hill.
(c) Ulbrich, H. H., Public Finance in Theory and Practice, Thomson / South-Western.
(2) 參考書
(a) 當代財政學, 林華德著, 圓山圖書公司。
(b) 財政學, 徐偉初等合著, 華泰文化。
(1) Teaching materials
(a) Rosen, H. R., Public Finance, Seventh Edition, McGraw-Hill.
(b) Cullis, J. G. and Jones, P. R., Public Finance and Public Choice-Analytical
Perspectives, McGraw-Hill.
(c) Ulbrich, H. H., Public Finance in Theory and Practice, Thomson / South-Western.
(2) Reference books
(a) Contemporary Finance, by Lin Huade, Yuanshan Book Company.
(b) Finance, co-authored by Xu Weichu and others, Huatai Culture.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平時考及課外作業平時考及課外作業 Daily exams and extracurricular homework |
30 | |
| 期中考期中考 midterm exam |
30 | |
| 期末考期末考 final exam |
40 |
