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部門提供公共物品來滿足需要 公共需要的特征: ?公共需要是社會(huì)公眾共同的需要,必須由政府集中執(zhí)行才能滿足; ?公共需要是每個(gè)社會(huì)成員可以無差別共同享用的需要; ?社會(huì)成員享用社會(huì)公共需要要付出代價(jià); ?滿足公共需要是政府的職責(zé) ? 社會(huì)公共需要是共同的、歷史的、特殊的; ? 社會(huì)公共需要涉及的范圍廣泛。 第二節(jié) 財(cái)政概念 ? 一、財(cái)政的基本含義 – (definition of public finance) ? 二、中國的基本特征 – (features of public finance) ? 三、關(guān)于財(cái)政與“公共財(cái)政” – (about definition of public finance and “public finance”) 第二節(jié) 財(cái)政概念 ? 一、財(cái)政的基本含義 – (一)“財(cái)政”一詞的來源 – 在西方,財(cái)政一詞源于拉丁文 Finis,原指結(jié)算支付款項(xiàng),在 16世紀(jì),德國文獻(xiàn)中采用“ Finanz”,意為對(duì)欺詐等行為的裁定與罰款,到 18世紀(jì)曾狹義地指國家收入。后來西歐各國使用的英文 finance一詞,因其原意泛指一切財(cái)務(wù),為了加以區(qū)別,一般對(duì)國家的貨幣收支慣用 publicfinance。 補(bǔ)充:財(cái)政的產(chǎn)生與發(fā)展 ? 剩余、階級(jí)、國家與財(cái)政 ? 奴隸社會(huì)國家財(cái)政 ? 封建社會(huì)國家財(cái)政 ? 資本主義國家財(cái)政 ? 社會(huì)主義國家財(cái)政 – (二)財(cái)政是一種國家或政府的經(jīng)濟(jì)行為 生老病死,從搖籃到墳?zāi)? Public Finance ? Public Finance, field of economics concerned with how governments raise money, how that money is spent, and the effects of these activities on the economy and on society. Public finance studies how governments at all levels—national, state, and local—provide the public with desired services and how they secure the financial resources to pay for these services. ? In many industrialized countries, spending and taxation by the government form a large portion of the nation39。s total economic activity. For example, total government spending in the United States equals about 40 percent of the nation39。s gross domestic product—that is, the value of all the goods and services produced within the United States in one year.