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 finance is to explore the economic behavior of the government (public sector). Therefore, finance is also called public economics. It can be seen from this that finance is actually a part of economics. In terms of research scope and ultimate goal, economics pursues the optimal allocation of resources and emphasizes private sector interests. Finance is the study of the operations of government departments and the analysis of economics, with the ultimate goal of maximizing the welfare of the entire society. In other words, finance studies the economic behavior of the government on the one hand, and the study of how to use the government's Strength optimizes the entire society.
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.
Class book: Finance 6th edition (2024), written by Xu Yizhong, published by Xinlu Book Company (the 6th edition is expected to be published in the summer of 2024)
Reference book: Rosen, Harvey S. and Ted Gayer, Public Finance, 10th Edition, Irwin, 2010.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 小考小考 Quiz |
30 | 小考共有二次, 考試時間及占比開學時說明 |
| 期中考期中考 midterm exam |
30 | |
| 期末考期末考 final exam |
30 | |
| 出席狀況出席狀況 Attendance status |
10 |
