1、财政学 专业培养方案（020103）（Public Finance 020103）一、专业简介(.Major Introduction)财政学专业是以马克思主义科学理论和方法论为指导，适应改革开放和现代化建设需要，培养能够从事财经理论研究和实际工作的专门人才的本科专业。本专业培养学生宽厚的现代经济学理论基础，扎实的财政税收理论和实务知识，胜任在政府部门和企业从事财税管理、财务管理以及从事财税相关的教学和科研工作。The major in public finance is guided by Marxist theory and methodology, and was establish m
2、ainly to train professional experts engaged in theoretical researches and practical work in the field of finance and economy in order to meet the needs of reform and opening up and socialist modernization. Students in this major will be trained to have a solid foundation in modern economic theory, p
3、ublic finance and tax theory and application. Qualified students would able to to work in public finance，tax and financial managing positions in governmental institutions and firms, as well as teaching and research positions in academia. 二、培养目标(.Academic Objectives)本专业以培养“政治思想素质高、身心健康、学科基础扎实、富有创新精神、
4、知识面宽、能力强、综合素质高”的理论与应用相结合的财政税收专业人才为目标。The objective of this major is to train public finance and tax experts with “high morality, healthy body and mind, solid expertise, innovative spirits, broad knowledge, strong ability, and high comprehensive qualities,” who can combine theory and professional kno
5、wledge. 三、培养要求(.Academic Requirements)基本要求包括：1具有坚定的政治信念，具有高度的爱国主义热情，具有崇高的理想，具有强烈的社会责任心，过硬的社会竞争力乃至国际竞争力，个性与人格得到充分、健康地发展。2系统掌握现代经济学基本理论、财政税收理论、实务知识和业务技能，能够综合运用现代经济方法与手段进行社会调查、经济分析，具备一定的解决实际问题的能力。3熟悉国家财政税收政策与法规，改革与发展状况。4了解财政、税收理论发展动态。5毕业后能胜任在财政、税务及其他经济管理部门从事相关业务性、管理性工作，在企事业单位从事财务、理财工作以及在教育、科研部门从事教学、科研工
6、作。The basic requirements include, 1. Students should have a firm political belief and strong patriotism, lofty ideals, a strong sense of social responsibility, and advanced social or even international competitive abilities, a healthy and fully developed individuality. 2. Student should have a solid
7、 foundation in economic theory, public finance and tax theory and applications, and have the ability to combine modern economic theories and instruments in conducting social investigations, economic analysis and solving practical problems. 4. Students should become familiar with Chinese regulations
8、and policies, reforms and development of public finance and tax. 5. Students should be aware of the dynamics of public finance and tax researches and practice in and outside of China. 5. After graduation, students will be qualified for (1) operational and managerial jobs in public finance, tax and o
9、ther public economy and management sectors; (2) accounting and managerial jobs in private firms and public organizations; (3) teaching and research jobs in academia.四、学制与学位（.Length of Study and Degree）学制四年。按计划要求完成学业者，授予经济学学士学位。It takes four years to complete this major. Those who satisfy all require
10、ments according to the plan will be awarded a bachelor degree in economics. 五、学时与学分（.Hours/Credits）总学分：140(Total Credits：140)课程教学学时/学分：2168 /132 占总学分的比例：94.3 (Curriculum Class Hours/Credits：2168/132 Percentage in Total Credits：94.3 %)六、专业主干课程（.Core Courses）政治经济学、宏微观经济学（初级和中级） 、货币经济学、公共经济学、国际经济学、高等数学
11、、计量经济学、经济统计、国家税收、国际税收、政府预算管理、外国财政、财务会计、审计学、中国财政史、会计学、公共政策分析Political Economy, Macroeconomics and Microeconomics(Junior and Intermediate), Monetary Economics, Public Economics, International Economics, Advanced Mathematics Econometrics, National Taxation, International Taxation, Government Budget Man
12、agement, Foreign Finance, Finance Accounting, Auditing, The Finance History of Peoples Republic of China, Accounting, Analysis of Public Policies.七、主要专业实验和实习安排（.Main Laboratory Courses and Internships）计算机类、金融投资类、财务类、计量经济类专业课程实验，以及毕业实习。Laboratory courses in computer, financial investments, accounting
13、, and econometrics, as well as internship before graduation. 八、专业优势及特色（.Major Strength and Characteristics）本专业包括财政、税收和税务筹划三个专业方向，培养学生系统掌握财政税收基本理论和相关的专业基础知识，了解中国财政、税收的政策和法规，了解财政税收理论发展动态，能运用计量、统计、会计方法进行分析和研究，具有处理财政税务业务的基本能力和科学研究能力、实际工作能力和写作能力等。This major includes three specializations which are public
14、 finance, tax and tax planning. It trains students to have a solid foundation in theories in public finance, tax, and related professional knowledge, understand the regulations and policies of Chinese public finance and tax, grasp the dynamics of public finance and tax researches, and to analyze and
15、 conduct researches with econometrics, statistics, and accounting methods. Students will acquire the ability to deal with basic operations of public finance and tax, conduct scientific researches, as well as solve practical economic problems.九、各类课程学时学分比例（.The proportion of credit hours of courses）课程
16、类别 学分 学时 占总学分百分比通识教育必修课程 32 771 22.86%学科基础平台课程 35 624 25%专业基础课程 15 232 10.71%必修课实践环节9081723+11 周11 周64.28%5.71%通识教育核心课程 10 160 7.14%通识教育选修课程 6 96 4.29%选修课专业选修课程503480054435.72%24.29%毕业要求总合计 140 2223+11 周 100%十、教学进程、学时学分总体安排（见下表）(.Curriculum, hours and credits)财政学专业课程设置及学时分配表 总表总学时分配 按 学 期 周 学 时 分 配类
17、别性质课程号Course No.课 程 名 称Course Name学分数总学时授课实验上机一学期二学期三学期四学期五学期六学期七学期八学期备 注Notes中国化的马克思主义Chinese Marxism 3 58 48 3 课外 10道德与法律Morals and Law 3 58 48 3 课外 10马克思主义原理Basic Principles of Marxism3 58 48 3 课外 10中国近现代史纲要Brief of Chinas Modern History1.5 29 24 1.5 课外 5大学英语(二级起点 1-3)College English(1-3) 9 240 9
18、6 96 2+2 2+2 2+2 自主学习 48体育(1-4)Physical Education (1-4)4 128 128 2 2 2 2通识教育必修课程必修课程大学计算机基础Introduction of Computer 2 32 32 22计算机技术基础Foundation of Computer Technologies3 64 32 322+2军事理论Military Theory 2 32 32形势政策与社会实践(1-6)Trend, Policy and Social Practice(1-6)1.5 72 24 1 1 1 1 1 1 课外 48小 计Subtotal 3
19、2 771 512 96 3210+28.5+4 8+2 3 4 1 课外 131课组号国学修养类Traditional Chinese Culture Group2 32 32 2课组号创新创业类Innovation and Entrepreneurship Education Group2 32 32 2课组号 艺术审美类Art Aesthetic 2 32 32 2必选课组号 自然科学类Science Group 2 32 32 2课组号工程技术类Engineering and Technology Group2 32 32 2人文社科必选通识教育核心课程小计Subtotal 10 16
20、0 2 2 2 4通识教育选修课General Education Selective6 96 2 2 2通识教育选修课程选修课程小计Subtotal 6 96 2 2 2微积分(1-2)Calculus(1-2) 8 160 128 4 4课外学时 32(习题)线性代数Linear Algebra 4 80 64 4课外学时 16(习题)概率论与数理统计Probability and Mathematical Statistics4 80 64 4 课外学时 16(习题)政治经济学(1-2)Political Economy(1-2) 4 64 64 2 2微观经济学Microeconomi
21、cs 3 48 48 3宏观经济学Macroeconomics 3 48 48 3统计学Statistics 3 48 48 3基础会计学Principles of Accounting 3 48 48 3管理学概论Principles of Management 3 48 48 3学科平台基础课程小计Subtotal 35 624 560 12 13 4 6 课外 64货币经济学Monetary Economics 3 48 48 3公共经济学Public Economics 3 48 48 3专业基础课程国际经济学（国际贸易理论）International Economics I (The
22、ory of International Trade)2 32 32 2国际经济学（国际金融理论）International Economics II (Theory of International Finance)2 32 32 2计量经济学Econometrics 3 72 40 162.5+1课外学时 16(习题)经济学说史History of Economic Thoughts2 2小 计Subtotal 15 232 200 16 6 9.5 课外 16课组号 必修课组Compulsory Group 16 256 256 2 2 08 4课组号 选修课组Elective Grou
23、p 18 288 288 2 2 6 4 4专业课程选修课程 专业课基本要求小计Major Basic Requirements Subtotal 34 544 544 2 4 8 12 8军训Martial Training 0 3 周 3 周毕业实习Internships 4 4 周 4 周毕业论文(设计)Dissertation 4 8 周 8 周实践环节必修课程小计Subtotal 815周 3 周 12 周合 计Total 140 27792168112 3224+3 周23.5+424+2 32.5 26 15 6 8备注：1.本表必修课部分为专业（大类）必修课（所有学生必须学习的
24、）课程设置表，即综合教务系统中的课程计划表。2. 选修 课部分 为课组设置表，即综合教务系统中的课组计划表。3.课程号栏目中必修课部分为课程号，选修课部分为课组号。财政学专业的专业课程设置及学时分配表(课组课程) 表二总学时分配 按 学 期 周 学 时 分 配类别性质课组号Course group number课程号Course No.课 程 名 称Course Name学分数总学时授课实验上机一学期二学期三学期四学期五学期六学期七学期八学期专业课组名称Specialized group name02030 02055001 国家税收National Taxations 3 48 48 3财政
25、学Public Finance 2 32 32 202030 02132001政府预算管理Management of Government Budget 2 32 32 202030 02085000中级财务会计学Intermediate Financial Accounting3 48 48 302030 02013000 财务管理Financial Management 2 32 32 202030 02141000中国财政史History of Public Finance in China2 32 32 202030 02106000 税务管理Tax Management 2 40 2
26、4 16 1.5+1专业课必修课组选修课程小计Subtotal 16 264 248 16 10 6.5专业选02041 02159000中级微观经济学Intermediate Microeconomics2 32 32 202041 02158000中级宏观经济学Intermediate Macroeconomics2 32 32 2纳税检查Tax Auditing 2 32 32 202031 02051000 国际税收International Taxation 2 32 32 202031 02034000公共支出经济分析Economic Analysis of Public Expe
27、nditures2 32 32 202031 02172000 社会保障学Social Security 2 32 32 202031 02105000 税收筹划Tax Planning 2 32 32 2税务代理实务Tax Agent Practices 2 32 32 202031 02111001外国财政Public Finance of Foreign Countries2 32 32 202031 02147000中 华 人 民 共 和 国 财 政 史History of Public Finance forP. R. China2 32 32 202031 02021000 成本会
28、计Cost Accounting 2 32 32 202031 02017000 公共政策分析（英）Analysis of Public Policies 2 32 32 202031 02006000 比较财政学Comparative Public Finance 2 32 32 202031 02024000 地方财政Local Public Finance 2 32 32 202031 02018000 财政专题讲座Topics in Public Finance 2 32 32 2税务会计Tax Accounting 2 32 32 202031 02058000 国有资产管理Mana
29、gement of State Assets 2 32 32 2税收经济学Economics of Taxation 2 32 32 202031 02079000 劳动经济学Labor Economics 2 32 32 2人力资源管理Human Resource Management2 32 32 202041 02095000 审计学Auditing 2 32 32 202041 02013001财务报表分析Analysis of Financial Statements2 32 32 202041 02144000中国经济思想史History of Chinese Economic T
30、houghts2 32 32 202041 02019000 产业经济学Industrial Economics 2 32 32 202041 02061000 会计电算化Accounting Computerization 2 40 24 16 1.5+102041 02026000 电子商务Electronic Commerce 2 32 32 202041 02130001应用经济软件选讲Applied Economics Soft wares2 32 32 2投资组合管理Management of Investment Portfolios2 32 32 2修课组银行会计Bank Ac
31、counting 2 40 24 161.5+1市场营销Marketing 2 32 32 2商业银行系列讲座Lectures in Commercial Banking2 32 32 202020 02052000 国际投资学International Investments 2 32 32 202020 02050000 国际市场营销International Marketing 2 40 24 16 1.5+1国际贸易学International Trade 2 32 32 202020 02048001 国际商法International Business Law 2 32 32 20
32、2020 02075000 进出口业务Import and Export Business 2 40 24 16 1.5+102020 02114000外贸函电( 英)Business Correspondence in English2 32 32 202020 02049000国际商务谈判( 英)International Business Negotiation2 32 32 202021 02083000 欧盟经济Economy of European Union 2 32 32 202020 02171000贸易政策与商务外交Policy & Commercial Diplomacy
33、2 32 32 202021 02080000 美国经济（英）American Economy 2 32 32 202021 02089001 日本经济Japanese Economy 2 32 32 202021 020900(1-2)0 日语Japanese 3 48 48 302021 02113000 外贸保险International Trade Insurance 2 32 32 202021 02118000 物流管理Logistics Management 2 32 32 2国际服务贸易International Trade in Service2 32 32 2社交.商务礼仪
34、Social and Business Etiquette2 32 32 2保险学Insurance 2 32 32 202050 02029001 风险管理Risk Management 2 32 32 2风险理论Theory of Risk 2 32 32 202050 02002001 保险精算Actuarial Science 2 32 32 202050 02011001 财产保险Property Insurance 2 32 32 202050 02088001 人身保险Personal Insurance 2 32 32 2保险经济学Insurance Economics 2 3
35、2 32 202050 02134000 再保险Re-Insurance 2 32 32 202050 02174000 利息理论Theory of Interest 2 32 32 2社会保险Social Insurance 2 32 32 202051 02153001 保险法学Insurance Law 2 32 32 202051 02176000 海上保险Maritime Insurance 2 32 32 202051 02003000保险经营管理Insurance Business Management2 32 32 202051 02175000 保险会计Insurance A
36、ccounting 2 32 32 2非寿险精算Actuarial Science for Non-life Insurance2 32 32 202051 02005000 保险营销Insurance Marketing 2 32 32 2国际风险与保险International Risk and Insurance2 32 32 2保险英语Insurance English 2 32 32 2博弈论Game Theory 2 32 32 2法经济学Law and Economics 2 32 32 2投资经济学Investment Economics 2 32 32 2制度经济学Insti
37、tutional Economics 2 32 32 2当代中国经济问题Contemporary Chinese Economic Issues2 32 32 2经济史Economic History 2 32 32 2发展经济学Development Economics 2 32 32 2经济学著作选读Selected Readings in Economics Literature2 32 32 2区域经济学Regional Economics 2 32 32 2社会费用效益分析理论与方法Social Costs and Benefits: Theory and Methods2 32 3
38、2 2生态经济学Ecological Economics 2 32 32 2应用经济学研究方法论Research Methodology of Applied Economics2 32 32 2社会调查Social Survey 2 32 32 2福利经济学Welfare Economics 2 32 32 2信息经济学Informational Economics 2 32 32 2土地经济学Land Economics 2 32 32 2房地产经济Real Estate Economics 2 32 32 2品牌经济学Brand Economics 2 32 32 2人口资源与环境经济学
39、Population Resources &Environmental Economics2 32 32 2项目评估Project Evaluation 2 32 32 2劳资关系研究Researches in Labor Relations2 32 32 2股票投资概要Stock Investments 2 32 32 202040 02071001 金融投资学Financial Investments 2 40 24 16 1.5+102040 02068001 金融工程学Financial Engineering 2 32 32 202040 02037001 公司理财Corporate
40、 Finance 2 32 32 202040 02092000商业银行经营管理Management of Commercial Banking2 40 24 16 1.5+102040 02120000 金融经济学Financial Economics 2 32 32 202040 02041000 国际金融（英）IInternational Finance 2 32 32 202041 02043000国际金融管理(英)International FinancialManagement2 32 32 202040 02076000 经济法Economic Law 2 32 32 20204
41、1 02110000 国际结算(英)International Settlements 2 40 24 16 1.5+102041 02097001 时间序列分析Time Series Analysis 2 32 32 202041 02155000金融风险管理Management of Financial Risk2 32 32 202040 02120000西方货币金融理论Western Theory on Money & Finance2 32 32 202041 02170001 数理经济学Mathematical Economics 2 32 32 202041 02070000 金融市场学Financial Markers 2 32 32 202041 02148000 固定收益证券Fixed Income Securities 2 32 32 202041 02142001 中国金融史History of Chinese Finance 2 32 32 2小计Subtotal 207 33683256 112 2 26/634/85.54/58备注：本表为专业课组课程设置表，即综合教务系统中的课程课组对照表。凡是 总表必修课程中不能全专业或全专业大类学生都适用的课程都应进入本表。教学院长（签字）： 学院本科教学指导委员会主任（签字）：年 月 日 年 月 日
