This book mainly introduces the basic theoretical knowledge related to the field of finance and finance, covering fiscal budget, tax theory and tax structure, financial institutions and financial instruments, capital market, insurance market, monetary and financial system and theory. This book has 11 chapters, and the main contents of each chapter are as follows: Chapter 1 Finance is related to the country's destiny. It introduces the functions of finance to promote fair distribution, optimize resource allocation, stabilize economic growth and support scientific and technological innovation. It also introduces the history and current situation of China's fiscal system reform. Chapter 2 The national budget is of great importance. It introduces the budget system and rules, fiscal revenue, fiscal expenditure, zero-based budgeting, transfer payments, treasury bond issuance and fiscal supervision. Chapter 3 The government's tax revenue is collected in a proper way. It introduces the nature and principles of taxation, the tax model and structure, and the tax management system with Chinese characteristics.
本书主要介绍了财政金融领域相关基础理论知识，涵盖财政预算、税收理论与税制结构、金融机构和金融工具、资本市场、保险市场、货币金融制度和理论等方面内容。本书共11章，各章节主要内容如下：第一章财政牵系国运，介绍了财政促进公平分配、优化资源配置、稳定经济增长和支持科技创新等职能，同时介绍了中国财政体制改革的历史和现状。第二章国家预算举足轻重，介绍了预算体系与规则、财政收入、财政支出、零基预算、转移支付、国债发行以及财政督查等内容。第三章政府税收取之有道，介绍了税收的性质与原则、税制模式与结构以及中国特色税管体制
本书主要介绍了财政金融领域相关基础理论知识，涵盖财政预算、税收理论与税制结构、金融机构和金融工具、资本市场、保险市场、货币金融制度和理论等方面内容。本书共11章，各章节主要内容如下：第一章财政牵系国运，介绍了财政促进公平分配、优化资源配置、稳定经济增长和支持科技创新等职能，同时介绍了中国财政体制改革的历史和现状。第二章国家预算举足轻重，介绍了预算体系与规则、财政收入、财政支出、零基预算、转移支付、国债发行以及财政督查等内容。第三章政府税收取之有道，介绍了税收的性质与原则、税制模式与结构以及中国特色税管体制
