第一节财务报告的目标与披露方式 一、财务报告的目标 1.财务报告的含义

一、考试形式(开卷) 1、简答题4题20分 2、判断题20题20分 3、问答题4题40分 4、案例分析1-2题20分

一、所谓实证分析,指是与事实相关的分析,而规范分析则是指与价值判断有关的分析

Welfare economics Need systematic framework to assess the desirability of various government actions. Welfare economics is concerned with the social desirability of alternative economic states. Distinguishes cases when private markets work well from cases where government intervention may be warranted

Introduction Will provide framework for thinking about the normative and positive aspects of government income redistribution policy

Introduction Cost-benefit analysis is a set of practical procedures for guiding public expenditure decisions

Optimal Commodity Taxation Assume that the goal is to finance expenditures with a minimum of excess burden. Assume lump sum taxes are infeasible 3 commodities: Good X. Y, and leisure

Introduction There is substantial dissatisfaction with the federal personal and corporate income tax systems. One possibility is to adopt a consumption tax whose base is actual consumption. Another possibility is a tax on wealth, whose base is accumulated saving

Introduction Besides taxation, the government's' other major revenue source is borrowing. In this lesson, we will: Discuss problems with measuring size of debt Who bears the burden of the debt When is borrowing a suitable way to finance government expenditure

Introduction A corporation is a form of business organization in which ownership is usually represented by transferable stock certificates -Stockholders have limited liability Corporations are independent legal entities · Can make contracts, hold property, incur debt, sue, and be sued