财税类专业《财税计量方法与应用》课程内容探讨

Exploration of the Course Content of Finance and Taxation Econometric Method and Application for Finance and Taxation Major

作为财税类专业本科生新建设课程,《财税计量方法与应用》旨在《财政学》和《计量经济学》之间架起桥梁,从定性研究和定量分析两个层面全面培养学生分析财税现象、探讨财税问题的能力。论文在为该课程循序渐进地设置了三阶段建设目标的基础之上,围绕财政支出、财政收入、财政预算和政府间财政关系等中国现代财政制度的四个方面,详细阐明了本课程在各版块需要重点涵盖的课程内容及其主要运用的计量方法。

As a new construction course for the undergraduates for Finance and Taxation Major,Finance and Taxation Econometric Method and Application aims to build a bridge between Public Finance and Econometrics,and to cultivate students＇ ability to analyze financial and tax phenomena and to discuss the problems of public finance and taxation from two sides of qualitative and quantitative analysis. According to the four aspects of China＇s modern financial system,such as fiscal expenditure,financial income,financial budget and intergovernmental financial relations,the course content and the econometric methods needed in each section are clarified.And 3 stages of construction goals are set up step by step for this course.