本课程属于行政管理专业本科学生的专业大类平台课，是集理论与实务为一体的应用经济学课程。该课程要求学生要掌握公共财政学的基本理论，如公共财政职能、公共支出理论、公共收入理论、国家预算与财政体制以及财政政策理论等内容；同时通过课堂讨论等形式，将博弈论与信息经济学等研究方法应用于公共财政问题，尤其是公共财政管理制度的设计与创新，引导学生主动学习与思考。课程还将向学生讲解东西方国家的财政与税收管理制度以及中国正在进行的公共财政制度创新改革的内容，以提高学生用理论分析实际问题的能力。

通过本课程的学习，既可以使学生明确财政学科的研究对象、掌握财政学的最基本概念、了解国家的基本财政状况和主要财政政策，培养学生遵守财经法纪的观念，还可以拓宽行政管理学专业学生的知识结构、提高学生从事行政管理工作的综合素质。学好《公共财政学》同时对掌握其他经济类学科知识，拓宽知识面也十分重要。

The course belongs to platform course of Administrative management major，suitable for undergraduate students. It is the applied economics course setting theory and practice as a whole. By studding the course, students have to master the basic theory of public finance, such as public finance function, public spending theory, public income theory, national budget and financial system and financial policy theory, and so on. At the same time through the class discussion and other forms, the game theory and information economics research methods can be applied to public financial problems, especially the public financial management system design and innovation, so as to guide the student active learning and thinking. The course will also with a brief introduction to east and west of the country's finance and taxation management system and the ongoing reform of public financial system innovation in china, in order to improve the student with the theoretical analysis actual problem ability.

Learning through this course, it can make students determine study object of fiscal discipline, and grasp the most basic concepts of Finance. To understand the underlying fiscal position of the country and the main fiscal policy, students may comply with the concept of financial law,. It can also broaden the knowledge structure of Administrative Sciences professional students, and then improve the overall quality of students engaged in administrative work.