公共部门理财学科的兴起与建设

随着我国政府职能转变和非营利组织的不断发展,公共资金的管理问题倍受社会公众关注,也成为学术研究的热点。但是,从教育层面来说,高等学校关于公共部门理财学科的建设比较滞后,存在理论交叉、课程互相取代和不完整的状况。本文从公共部门理财学科的兴起历程研究公共部门不同理财课程的内涵和外延,提出高校相关专业应当在背景学科、基础学科和核心学科三个层面设置公共部门理财类课程,以完善公共部门理财学科的课程体系,为培养复合型人才服务。

The Rise and Construction of Financial Subjects of Public Sector

With the transition of our government's function,and the springing up of the Non-Profit Organization(NPO),the management of the public funds has attracted much attention from the society.It also becomes a hotspot in the academic area.However,as far as the education,the construction of the subject of public finance has lagged off in most colleges of China.There are problems as theory overlapping,courses inter-substitution and incompletion.The paper investigates into the intension and extension of different public finance subjects,from researches in the rise of the public finance subject.We suggest that,in order to complete the course system of Accounting and Public Management,and to cultivate the complex talents,courses of public finance should cover three lays of subjects,such as background subject,basic subject,and core subject.Courses include Economics of Public Sector,Public Management,Financial Accounting of Public Sector,Financial Management of Public Sector,and Auditing of Public Sector.