同學們在修習完本堂課之後，能夠了解到現今國內外政府部門所面對到的財政預算議題，其中有些是短期可能產生的危機；另外，也有些是未來可能帶來的衝擊。但是，不論如何，都會對一國的財政制度、經濟運作帶來巨變。因此，透過本課程的修習可以了解到當今熱門的財政預算政策議題，也能夠為同學帶來一個比較宏觀的視野，來看待國內外政府所面對的共同問題。本課程最要分成上半學期、下半學期的內容來教授。上半學期主要是以公共預算的主題來進行討論，例如：預算制度的介紹、預算改革的理論、以及國內外預算預算改革之案例等；下半學期則是以財政的議題，例如：財政赤字、財政分權、地方財政的議題、以及財政透明化之推動。

After completing this class, students will be able to understand the fiscal budget issues faced by government departments at home and abroad today. Some of them are crises that may occur in the short term; in addition, some are possible impacts in the future. However, no matter what, it will bring about huge changes to a country's fiscal system and economic operations. Therefore, through the study of this course, you can learn about today's hot fiscal budget policy issues, and it can also provide students with a relatively macro perspective to look at the common problems faced by domestic and foreign governments. This course is divided into the first half of the semester and the second half of the semester. The first half of the semester is mainly about public budget topics, such as the introduction of the budget system, the theory of budget reform, and domestic and foreign budget reform cases, etc.; the second half of the semester is about fiscal issues, such as: fiscal deficit, fiscal decentralization, local finance issues, and the promotion of fiscal transparency.

上課指定教材、與研究論文。

Required textbooks and research papers for class.