財政學的主要內容在探討政府（公共部門）的經濟行為。因此，財政學又被稱為公共經濟學。由此可知，財政學實為經濟學之一環。就研究範圍與最終目標而言，經濟學追求資源的最適配置，強調私人部門利益。財政學則是研究政府部門的運作並佐以經濟學的分析，以全體社會褔利極大化為最終目的，換言之，財政學一方面探討政府的經濟行為，另一方面則是研究如何透過政府的力量使全體社會達到最適化。

The main content of financial politics is to explore the economic behavior of the government (public department). Therefore, financial politics is also called public economy. From this we can see that financial politics is actually one of the economics. In terms of research scope and ultimate goals, economics pursues the best allocation of resources and emphasizes the interests of the private sector. Financial politics is to study the operations of government departments and cooperate with economic analysis, with the ultimate goal of maximizing the profits of the whole society. In other words, financial politics explores the economic behavior of the government on the one hand, and on the other hand, it is to study how to make the whole society most suitable through the power of the government.

上課用書：財政學6版（2024年），許義忠 著，新陸書局出版 (第6版預計2024暑假出版)
參考用書：Rosen, Harvey S. and Ted Gayer, Public Finance, 10th Edition, Irwin, 2010.

Books for the previous course: 6th edition of Finance and Political Science (2024), written by Xu Yizhong, published by the New China Book Bureau (6th edition is expected to be published in the summer vacation of 2024)
Reference books: Rosen, Harvey S. and Ted Gayer, Public Finance, 10th Edition, Irwin, 2010.