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sidenav header background中国财政前沿问题——2013年秋季学期双学位课程介绍
发布日期：2013-08-22 09:32 来源：北京大学国家发展研究院
北京大学国家发展研究院 林双林 教授
2013年秋季 电话： 8252-4674
邮箱：shuanglin@pku.edu.cn
课程简介
本课程涉及中国财政的前沿问题，包括政府财政收入、支出的规模与结构及其存在的问题，中国税制存在的问题及改革方向，公共基础设施建设及公共品的提供，城镇职工、事业单位、以及农民社会保障体系，医疗保障体制改革，中央和地方政府债务，财政政策与中国经济增长，中央地方财权和事权及中央对地方的财政转移支付，地方政府新税种的设立，中国传统的财税思想及其对当代财政的影响，等等。本课程旨在使学生深刻理解中国财政的现状及存在的问题，理解中国财政与其他国家财政的共性与特点，利用经济学的基本理论和方法，观察分析当代中国财政问题。
教材和阅读资料
林双林,《中国财政前沿问题》,讲稿。
谢旭人,《中国财政改革三十年》,中国财政经济出版社，2008年。
有关期刊、书籍文章。
课程要求
（1）参加课堂讨论；
（2）完成作业；
（3）完成阅读报告；
（4）写一篇有关中国财政的论文。
评分体系
参与讨论----------------------------------------------------------------------15%
作业--------------------------------------------------------------------------20%
阅读报告----------------------------------------------------------------------20%
期末论文 ---------------------------------------------------------------------45%
总分-------------------------------------------------------------------------100%
课程内容：
1. 中国财政概要
2. 财政收入的规模和结构
3. 增值税、营业税、及消费税改革
4. 个人所得税和收入分配
5. 企业所得改革
6. 政府支出和经济增长
7. 城市化与公共基础设施建设
8. 政府政策和环境保护
9. 社会保障改革
10. 医疗保障体制改革
11. 财政赤字、政府债务、及财政政策
12. 政府债务的国际经验教训
13. 寻租及腐败
14. 中央地方财政关系和转移支付
15. 地方财政
参考文献：
林双林，2010，“中国财政赤字和政府债务分析”,《经济科学》，2010第3期，5-16。
林双林，2006，“中国公共财政面临的挑战与对策”，《北京大学学报》，第43卷，第6期，102-109页。
林双林,2007,中国增值税返还机制存在的问题,北京大学中国公共财政研究中心讨论稿。
林双林，“加大地方公共基础设施投资促进中国经济持续增长，”《中国地方财政改革：新视野新思维》，林双林、刘怡、钱立、蒋云赟，中国财政经济出版社，北京，2009年12月，37-52页。
林双林，2010，希腊债务危机的深层原因：税收规模与结构，北京大学中国公共财政研究中心讨论稿。
Robert Hall and Alvin Rabushka, 2002, 单一税和经济，比较，2， 中信出版社。
刘遵义，2002， 有关中国实行综合个人所得税的一些思考，比较，2， 中信出版社。
Research Group (Peter Diamond, James Mirrlees, and etc.), 中国的社会保障改革：问题及对策选择.
Alan J. Auerbach, Yuriy Gorodnichenko, 2012, Output spillovers from fiscal policy, NBER Working Paper 18578.
Robert Barro, Charles Redlick, 2011, Macroeconomic effects from government purchases and taxes, The Quarterly Journal of Economics 126, 51–102.
Robert Barro, 1991, Economic Growth in a Cross Section of Countries，The Quarterly Journal of Economics 106，407-43.
Robin Boadway, Thiess Buettner, David E. Wildasin, 2008, New directions in fiscal federalism: Introduction, Journal of Public Economics 92, 2285–2287.
Pranab Bardham, 2002, “Decentralization of governance and development,” Journal of Economic Perspective 16 (4), 185-205.
G. Carlson and M. Patrick, 2001, “Addressing the Regressivity of a Value-added Tax,” National Tax Journal.
Catherine Yap Co, F. Kong, and Shuanglin Lin, “Pollution across Chinese Provinces,” Emerging Giants: Chinese and India in the World Economy, Coauthored with Catherine Co and Fanying Kong, Edited by Barry Eichengreen and Poonam Gupta, Oxford University Press, 2010, 281-305.
J.M. Dean, M.E. Lovely, and H. Wang, “Are Foreign Investors Attracted to Weak Environmental Regulations? Evaluating the Evidence from China,” Journal of Development Economics 90, 1-13.
Martin Feldstein, 1999, “Social security pension reform in China,” China Economic Review 10, 99-107.
Edward L. Glaeser and Raven E. Saks, Corruption in America, Journal of Public Economics 90:1053-1072, 2006.
Björn Gustafsson, Ding Sai, 2009, Rank, income and income inequality in urban China, China Economic Review 20, 497-507.
T. Ito, 2011, ‘Sustanability of Japanese Soverign Debt’, in Ito, T. and F. Parulian (eds.), Assessment on the Impact of Stimulus, Fiscal Transparency and Fiscal Risk. ERIA Research Project Report 2010-01, pp.29-76. ERIA [online]. Available at: www.eria.org/publications/research_project_reports/images/pdf/y2010/no1/ch2Sustaina bil_of_Japanese_Sovereign_Debt_Ito.pdf
Anne Krueger, 1974, “The political economy of the rent-seeking society,” American Economic Review, 64, 291-303.
Daniel Landau, 1986, “Government and economic growth in the less developed countries: An empirical study for 1960-1980,” Economic Development and Cultural Change, 35, 34-75.
Daniel Landau, 1983, “Government Expenditure and Economic Growth Cross-Country Study”, Southern Economic Journal, 49(3).
Philip R. Lane, 2012, The European Sovereign Debt Crisis, Journal of Economic Perspectives 26, 49–68.
Chunding Li and John Whalley, 2012, Rebalancing and the Chinese VAT: Some numerical simulation results, China Economic Review, Vol. 23.
Shaomin Li and Judy Jun Wu, 2007, “Why China thrives despite corruption,” Far Eastern Economic Review, April, 24-28.
Shiyu Li and Shuanglin Lin, 2011, “Is there any gain from social security privatization?” China Economic Review 21, 282-293.
Shiyu Li and Shuanglin Lin, 2011, “The size and structure of China’s government debt,” Journal of Social Sciences, Vol. 48, No. 3, 527-542.
Justin Lin, and Zhiqian Liu, 2000, “Fiscal decentralization and economic growth in China,” Economic Development and Cultural Change, 49(1), 1-21.
Shuanglin Lin, 2011, “China’s Fiscal Policy and Fiscal Sustainability”, in Ito, T. and F. Parulian (eds.), Assessment on the Impact of Stimulus, Fiscal Transparency and Fiscal Risk. ERIA Research Project Report 2010-01, pp.77-116. ERIA [online]. Available at: www.eria.org/publications/research_project_reports/images/pdf/y2010/no1/ch3China_Fiscal_Sustainability_Shuanglin_Lin.pdf
Shuanglin Lin, 2011, “Central government transfers: for equity or for growth?”China’s Local Government Finance, Edited by Yu-Hung Hong and Joyce Man, Danbury, CT: Westchester Book Services, 203-226.
Shuanglin Lin, 2008, “Forced Savings, Social safety net, and family support: a new old-age security system for China,” The Chinese Economy, Vol. 41, no. 6, November–December 2008, 10–44.
Shuanglin Lin, 2003, China’s government debt: How serious? China: An International Journal, Vol. 1, No. 1, 73-98.
Shuanglin Lin, 2000, “The Decline of China’s Budgetary Revenue: Reasons and Consequences,” Contemporary Economic Policy, Vol. 27, Number 4, 477-490.
Shuanglin Lin and Kim Sosin, 2001, “Government debt and economic growth,” Economics of Transition, Vol. 9, No. 3, 635-655.
Hong Liu, Song Gao, John A. Rizzo, “The expansion of public health insurance and the demand for private health insurance in rural China,” China Economic Review 21, 2011.
Gordon Liu, Lin Li, Xiaohui Hou, Judy Xu, and Daniel Hyslop, The role of for-profit hospitals in medical expenditures: Evidence from aggregate data in China, China Economic Review 20, 2010, 625-633.
Jorge Martinez, Baoyun Qian, Shuilin Wang, Li Zhang, Heng-fu Zou, 2006, Local Public Finance in China: Policy Options, Working Paper.
Arzaghi Mohammad, J. Vernon Henderson, 2005, “Why countries are fiscally decentralizing?” Journal of Public Economics 89, 1157-1189.
Gilbert E. Metcalf, 2009, “Market-based Policy Options to Control U.S. Greenhouse Gas Emissions, “Journal of Economic Perspectives 23(2), 5-27.
Shawn Ni, and Pham Hoang Van, 2006, “High corruption income in Ming and Qing China,” Journal of Development Economics 81, 316-336.
Ying Chu Ng, The productive efficiency of Chinese hospitals, China Economic Review 21, 2011.
Baoyun Qiao and Anwar Shah, 2006, Local Government Organization and Finance in China. In Local Government Organization and Finance. Mimeo, World Bank.
Carmen M. Reinhart, Vincent R. Reinhart, and Kenneth S. Rogoff, 2012, Public Debt Overhangs: Advanced-Economy Episodes Since 1800, Journal of Economic Perspectives 26 (3), 69–86.
Cameron A. Shelton, 2007, “The Size and Composition of Government Expenditure,” Journal of Public Economics 91, 2230–2260.
Yang Song, 2013, Rising Chinese regional income inequality: The role of fiscal decentralization, China Economic Review 23.
Daniel Treisman, 2000, The causes of corruption: a cross-national study, Journal of Public Economics 76, 399–457.
John J. Wallis, 2000. “American government finance in the long run: 1790 to 1990,” Journal of Economic Perspectives, 14 (1), 61-82.
Zuxiang Wang, Russell Smyth, Yew-Kwang NG, 2009, “A new ordered family of Lorenz curves with an application to measuring income inequality and poverty in rural China,” China Economic Review 20, 218-235.
Winnie Yip, and William Hsiao, 2009, “China's Health Care Reform: A tentative assessment,” China Economic Review, 613-619.
Yaohui Zhao, Jianguo Xu, 2002, China's urban pension system: Reforms and problems，Cato Journal 21. Washington.
Shujian Zhang，Jun Zhang， Shiyi Chen，2012，Assessment of Local Public Finance Performance in China When Undesirable Fiscal Phenomena are Taken into Account，China & World Economy 20，82–101.
Xinye Zheng, Fanghua Li, Shunfeng Song, Yihua Yu, 2013, Central government's infrastructure investment across Chinese regions: A dynamic spatial panel data approach, China Economic Review 23.
参考资料
财政部，《中国财政年鉴》。
国家税务总局，《中国税务年鉴》。
国家统计局，《中国统计年鉴》。
国家税务总局，《中国劳动与社会保障年鉴》。
财政部国库司，《全国地市县统计资料》，中国财政经济出版社。
International Monetary Fund, Government Finance Statistics Yearbook, Washington D.C.
International Monetary Fund, International Financial Statistics Yearbook, Washington D.C.
World Bank, World Development Report, New York: Oxford University Press.
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教学项目展开 / 收起
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sidenav header background中国财政前沿问题——2013年秋季学期双学位课程介绍
发布日期：2013-08-22 09:32 来源：北京大学国家发展研究院
北京大学国家发展研究院 林双林 教授
2013年秋季 电话： 8252-4674
邮箱：shuanglin@pku.edu.cn
课程简介
本课程涉及中国财政的前沿问题，包括政府财政收入、支出的规模与结构及其存在的问题，中国税制存在的问题及改革方向，公共基础设施建设及公共品的提供，城镇职工、事业单位、以及农民社会保障体系，医疗保障体制改革，中央和地方政府债务，财政政策与中国经济增长，中央地方财权和事权及中央对地方的财政转移支付，地方政府新税种的设立，中国传统的财税思想及其对当代财政的影响，等等。本课程旨在使学生深刻理解中国财政的现状及存在的问题，理解中国财政与其他国家财政的共性与特点，利用经济学的基本理论和方法，观察分析当代中国财政问题。
教材和阅读资料
林双林,《中国财政前沿问题》,讲稿。
谢旭人,《中国财政改革三十年》,中国财政经济出版社，2008年。
有关期刊、书籍文章。
课程要求
（1）参加课堂讨论；
（2）完成作业；
（3）完成阅读报告；
（4）写一篇有关中国财政的论文。
评分体系
参与讨论----------------------------------------------------------------------15%
作业--------------------------------------------------------------------------20%
阅读报告----------------------------------------------------------------------20%
期末论文 ---------------------------------------------------------------------45%
总分-------------------------------------------------------------------------100%
课程内容：
1. 中国财政概要
2. 财政收入的规模和结构
3. 增值税、营业税、及消费税改革
4. 个人所得税和收入分配
5. 企业所得改革
6. 政府支出和经济增长
7. 城市化与公共基础设施建设
8. 政府政策和环境保护
9. 社会保障改革
10. 医疗保障体制改革
11. 财政赤字、政府债务、及财政政策
12. 政府债务的国际经验教训
13. 寻租及腐败
14. 中央地方财政关系和转移支付
15. 地方财政
参考文献：
林双林，2010，“中国财政赤字和政府债务分析”,《经济科学》，2010第3期，5-16。
林双林，2006，“中国公共财政面临的挑战与对策”，《北京大学学报》，第43卷，第6期，102-109页。
林双林,2007,中国增值税返还机制存在的问题,北京大学中国公共财政研究中心讨论稿。
林双林，“加大地方公共基础设施投资促进中国经济持续增长，”《中国地方财政改革：新视野新思维》，林双林、刘怡、钱立、蒋云赟，中国财政经济出版社，北京，2009年12月，37-52页。
林双林，2010，希腊债务危机的深层原因：税收规模与结构，北京大学中国公共财政研究中心讨论稿。
Robert Hall and Alvin Rabushka, 2002, 单一税和经济，比较，2， 中信出版社。
刘遵义，2002， 有关中国实行综合个人所得税的一些思考，比较，2， 中信出版社。
Research Group (Peter Diamond, James Mirrlees, and etc.), 中国的社会保障改革：问题及对策选择.
Alan J. Auerbach, Yuriy Gorodnichenko, 2012, Output spillovers from fiscal policy, NBER Working Paper 18578.
Robert Barro, Charles Redlick, 2011, Macroeconomic effects from government purchases and taxes, The Quarterly Journal of Economics 126, 51–102.
Robert Barro, 1991, Economic Growth in a Cross Section of Countries，The Quarterly Journal of Economics 106，407-43.
Robin Boadway, Thiess Buettner, David E. Wildasin, 2008, New directions in fiscal federalism: Introduction, Journal of Public Economics 92, 2285–2287.
Pranab Bardham, 2002, “Decentralization of governance and development,” Journal of Economic Perspective 16 (4), 185-205.
G. Carlson and M. Patrick, 2001, “Addressing the Regressivity of a Value-added Tax,” National Tax Journal.
Catherine Yap Co, F. Kong, and Shuanglin Lin, “Pollution across Chinese Provinces,” Emerging Giants: Chinese and India in the World Economy, Coauthored with Catherine Co and Fanying Kong, Edited by Barry Eichengreen and Poonam Gupta, Oxford University Press, 2010, 281-305.
J.M. Dean, M.E. Lovely, and H. Wang, “Are Foreign Investors Attracted to Weak Environmental Regulations? Evaluating the Evidence from China,” Journal of Development Economics 90, 1-13.
Martin Feldstein, 1999, “Social security pension reform in China,” China Economic Review 10, 99-107.
Edward L. Glaeser and Raven E. Saks, Corruption in America, Journal of Public Economics 90:1053-1072, 2006.
Björn Gustafsson, Ding Sai, 2009, Rank, income and income inequality in urban China, China Economic Review 20, 497-507.
T. Ito, 2011, ‘Sustanability of Japanese Soverign Debt’, in Ito, T. and F. Parulian (eds.), Assessment on the Impact of Stimulus, Fiscal Transparency and Fiscal Risk. ERIA Research Project Report 2010-01, pp.29-76. ERIA [online]. Available at: www.eria.org/publications/research_project_reports/images/pdf/y2010/no1/ch2Sustaina bil_of_Japanese_Sovereign_Debt_Ito.pdf
Anne Krueger, 1974, “The political economy of the rent-seeking society,” American Economic Review, 64, 291-303.
Daniel Landau, 1986, “Government and economic growth in the less developed countries: An empirical study for 1960-1980,” Economic Development and Cultural Change, 35, 34-75.
Daniel Landau, 1983, “Government Expenditure and Economic Growth Cross-Country Study”, Southern Economic Journal, 49(3).
Philip R. Lane, 2012, The European Sovereign Debt Crisis, Journal of Economic Perspectives 26, 49–68.
Chunding Li and John Whalley, 2012, Rebalancing and the Chinese VAT: Some numerical simulation results, China Economic Review, Vol. 23.
Shaomin Li and Judy Jun Wu, 2007, “Why China thrives despite corruption,” Far Eastern Economic Review, April, 24-28.
Shiyu Li and Shuanglin Lin, 2011, “Is there any gain from social security privatization?” China Economic Review 21, 282-293.
Shiyu Li and Shuanglin Lin, 2011, “The size and structure of China’s government debt,” Journal of Social Sciences, Vol. 48, No. 3, 527-542.
Justin Lin, and Zhiqian Liu, 2000, “Fiscal decentralization and economic growth in China,” Economic Development and Cultural Change, 49(1), 1-21.
Shuanglin Lin, 2011, “China’s Fiscal Policy and Fiscal Sustainability”, in Ito, T. and F. Parulian (eds.), Assessment on the Impact of Stimulus, Fiscal Transparency and Fiscal Risk. ERIA Research Project Report 2010-01, pp.77-116. ERIA [online]. Available at: www.eria.org/publications/research_project_reports/images/pdf/y2010/no1/ch3China_Fiscal_Sustainability_Shuanglin_Lin.pdf
Shuanglin Lin, 2011, “Central government transfers: for equity or for growth?”China’s Local Government Finance, Edited by Yu-Hung Hong and Joyce Man, Danbury, CT: Westchester Book Services, 203-226.
Shuanglin Lin, 2008, “Forced Savings, Social safety net, and family support: a new old-age security system for China,” The Chinese Economy, Vol. 41, no. 6, November–December 2008, 10–44.
Shuanglin Lin, 2003, China’s government debt: How serious? China: An International Journal, Vol. 1, No. 1, 73-98.
Shuanglin Lin, 2000, “The Decline of China’s Budgetary Revenue: Reasons and Consequences,” Contemporary Economic Policy, Vol. 27, Number 4, 477-490.
Shuanglin Lin and Kim Sosin, 2001, “Government debt and economic growth,” Economics of Transition, Vol. 9, No. 3, 635-655.
Hong Liu, Song Gao, John A. Rizzo, “The expansion of public health insurance and the demand for private health insurance in rural China,” China Economic Review 21, 2011.
Gordon Liu, Lin Li, Xiaohui Hou, Judy Xu, and Daniel Hyslop, The role of for-profit hospitals in medical expenditures: Evidence from aggregate data in China, China Economic Review 20, 2010, 625-633.
Jorge Martinez, Baoyun Qian, Shuilin Wang, Li Zhang, Heng-fu Zou, 2006, Local Public Finance in China: Policy Options, Working Paper.
Arzaghi Mohammad, J. Vernon Henderson, 2005, “Why countries are fiscally decentralizing?” Journal of Public Economics 89, 1157-1189.
Gilbert E. Metcalf, 2009, “Market-based Policy Options to Control U.S. Greenhouse Gas Emissions, “Journal of Economic Perspectives 23(2), 5-27.
Shawn Ni, and Pham Hoang Van, 2006, “High corruption income in Ming and Qing China,” Journal of Development Economics 81, 316-336.
Ying Chu Ng, The productive efficiency of Chinese hospitals, China Economic Review 21, 2011.
Baoyun Qiao and Anwar Shah, 2006, Local Government Organization and Finance in China. In Local Government Organization and Finance. Mimeo, World Bank.
Carmen M. Reinhart, Vincent R. Reinhart, and Kenneth S. Rogoff, 2012, Public Debt Overhangs: Advanced-Economy Episodes Since 1800, Journal of Economic Perspectives 26 (3), 69–86.
Cameron A. Shelton, 2007, “The Size and Composition of Government Expenditure,” Journal of Public Economics 91, 2230–2260.
Yang Song, 2013, Rising Chinese regional income inequality: The role of fiscal decentralization, China Economic Review 23.
Daniel Treisman, 2000, The causes of corruption: a cross-national study, Journal of Public Economics 76, 399–457.
John J. Wallis, 2000. “American government finance in the long run: 1790 to 1990,” Journal of Economic Perspectives, 14 (1), 61-82.
Zuxiang Wang, Russell Smyth, Yew-Kwang NG, 2009, “A new ordered family of Lorenz curves with an application to measuring income inequality and poverty in rural China,” China Economic Review 20, 218-235.
Winnie Yip, and William Hsiao, 2009, “China's Health Care Reform: A tentative assessment,” China Economic Review, 613-619.
Yaohui Zhao, Jianguo Xu, 2002, China's urban pension system: Reforms and problems，Cato Journal 21. Washington.
Shujian Zhang，Jun Zhang， Shiyi Chen，2012，Assessment of Local Public Finance Performance in China When Undesirable Fiscal Phenomena are Taken into Account，China & World Economy 20，82–101.
Xinye Zheng, Fanghua Li, Shunfeng Song, Yihua Yu, 2013, Central government's infrastructure investment across Chinese regions: A dynamic spatial panel data approach, China Economic Review 23.
参考资料
财政部，《中国财政年鉴》。
国家税务总局，《中国税务年鉴》。
国家统计局，《中国统计年鉴》。
国家税务总局，《中国劳动与社会保障年鉴》。
财政部国库司，《全国地市县统计资料》，中国财政经济出版社。
International Monetary Fund, Government Finance Statistics Yearbook, Washington D.C.
International Monetary Fund, International Financial Statistics Yearbook, Washington D.C.
World Bank, World Development Report, New York: Oxford University Press.
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