knowledge of Western finance and analyze it in the context of China's financial practice,so that students can have a clearer understanding of the differences between Chinese and Western financial theories and systems,strengthen national education,and focus on cultivating and stimulating students'strong sense of social responsibility and commitment to the country and the world.In addition,students are guided to develop public consciousness,public perspective,concern fo public issues,public risk,public decision-making,the ability to study public issues,the ability to communicate with public parties,the ability to make public rules,the ability to manage public affairs,and the ability to cultivate talents with a strong sense of family and social responsibility. and the character to seek common ground while reserving differences and to be inclusive in governing the country. 4.Teaching Content and Requirement Chapter 1 INTRODUCTION a.Objectives and requirements 1)Understand the ideology embodied in the study of Public Finance 2)Master two viewpoints of government 3)Familiar with the legal environment faced by fiscal activities of US governments 4)Understand the contents of the US fiscal revenue and expenditure 5)Analyze and compare the similarities and differences between China's political and philosophical concepts and those of the West,taking into account the spirit of speeches and relevant policy texts of Chinese party and state leaders b.Content Section 1 Public Finance and Ideology 1)Main Content a)Two major approaches concerning the relationship between the individual and the state. b)The viewpoints of this book knowledge of Western finance and analyze it in the context of China's financial practice, so that students can have a clearer understanding of the differences between Chinese and Western financial theories and systems, strengthen national education, and focus on cultivating and stimulating students' strong sense of social responsibility and commitment to the country and the world. In addition, students are guided to develop public consciousness, public perspective, concern for public issues, public risk, public decision-making, the ability to study public issues, the ability to communicate with public parties, the ability to make public rules, the ability to manage public affairs, and the ability to cultivate talents with a strong sense of family and social responsibility, and the character to seek common ground while reserving differences and to be inclusive in governing the country. 4. Teaching Content and Requirement Chapter 1 INTRODUCTION a. Objectives and requirements 1) Understand the ideology embodied in the study of Public Finance 2) Master two viewpoints of government 3) Familiar with the legal environment faced by fiscal activities of US governments 4) Understand the contents of the US fiscal revenue and expenditure 5) Analyze and compare the similarities and differences between China's political and philosophical concepts and those of the West, taking into account the spirit of speeches and relevant policy texts of Chinese party and state leaders b. Content Section 1 Public Finance and Ideology 1) Main Content a) Two major approaches concerning the relationship between the individual and the state. b) The viewpoints of this book