Major Courses

Course Name: Public Finance

Pre-requisites: Political Economics, Western Economics

Content: The course is the study of the effects of government activities on national economy, also the scope and patterns of government activities. The course is divided into five parts. At first, there is fundamental theory, which explains market failures, public goods, externalities and pubic choice. Secondly, expenditure theory illustrates public provision, pubic production and various governmental expenditures. The third, revenue theory analyzes basis principles of taxation, the effects of taxation on efficiency and income distribution, also public pricing. The forth part is macro-fiscal theory, which explains the relationship between aggregate demand and supply, also the effects that government policies put on national revenue and price level. Lastly, fiscal administration theory analyzes organic system of public sector.

Course Name: Government’s Budget

Pre-requisites: Public Finance

Content: Public budgeting is by far the most important component of financial management.  It lies at the heart of public financial management system. It is thus also the core of this course. We will also study other components of the financial management system that will complement our understanding of public budgeting. They are: taxation, cash, debt and pension management, and accounting/financial reporting.

Course Name: Government  Procurement

Pre-requisites: Public Finance

Content: As the  required course  of  public finance , this course mainly explains   the basic theory of government procurement, operation procedures, supervision and management, international experience and etc.. It enriches the teaching contents with the latest theories and cases, aiming to cultivate the students' professional ability and practice ability ,and making students grasp  both theory of government procurement and management of government procurement practices, enhance the innovative ability of students.

Course Name: Performance Management of Public Sectors 

Pre-requisites: Public Finance

Content: This course trains the student to have the basic knowledge of public management, to grasp the present situation of performance management problems and historical reasons in our public sectors, and to have a preliminary understanding of performance management theory, methods and directions in public sectors. It mainly introduces the background and main contents of performance management in public sectors, and makes clear the necessity of the transformation of the government management mode with the development of market economy to a certain stage, to cultivate students with good public management theory and practical analysis ability.

Course Name:  Public Financial Management

Pre-requisites: Public Finance

Content: As the  required course  of  public finance ,this course will introduce students to the fundamental theories and methods of budgeting, accounting, and financial reporting etc.. Through this course, students should master the specific operation and management of public finance, and become the specialized talents on finance management.

Course Name: State-Owned Asset  Management

Pre-requisites: Public Finance

Content: The course is the study of fundamental principles and system of management of national assets. It introduces the management of profitable state-owned enterprises, also of non-profitable state-owned enterprises, management of non-enterprise national assets, international comparison of management of national assets. 

Leadership Science and Art

Pre-requisites: Administrative Management

Content: The content of this course mainly include: leadership and leader, people being led, leadership functions and principles, leadership and decision, leader and selection of people, leader and persuasion, leadership system, leader characteristics, leadership methods, leadership art, leadership style, performance assessment of leadership. Through the study of this course, basic theory and basic law of leadership science should be understood, basic methods of leadership should be grasped and those theoretical knowledge should be combined with practices as to improve leadership performance.

Development of Innovative and Entrepreneurial Ability

Pre-requisites: Management

Content: The content of this course mainly include: the development of innovative ability and the development of entrepreneurial ability. Among them, the development of innovative ability including: basic knowledge of innovation, innovative thinking, innovative approaches and the application of innovative programs; the development of entrepreneurial ability including: entrepreneurial ability of insight, leadership, determination, execution and creativity, and so on. Through the course of learning, thinking we can overcome obstacles of innovation and learn commonly used innovative approaches, at the same time, the course is help cultivate basic qualities and abilities of entrepreneurship.

China and Western Political Thoughts History

Pre-requisites: Politics

Content: The history of Western political thought includes ancient Greece and ancient Rome's political thought in Western Europe until the 19th century political though. Through the course of the study, different political traditions and political culture political thought of the West and China should be comprehensively known and understood. On the basis, absorption from the Western advanced political civilization is help for the construction of political civilization in China.

Management Communication

Pre-requisites: Management

Content: Communication is one of the most important parts of management. Effective communication is useful to decision-making, organizing, human resource management, department coordination and corporate communication. The teaching purpose of management communication is to help students know the basis of management communication, grasp the core communication strategies, and be familiar with the communication channels. Based on case analysis and discussion, the students can know the basic communication skills, especially the presentation skills, team communication skills, so as to establish the foundation of effective communication for future work and life. The main content of this course include: introduction of management communication, communication strategy, listening, writing, making presentation, negotiation, interview, meeting and so on.

Public Relations (Bilingual Teaching)

Pre-requisites: Management

Content: The purpose of the course is making student grasp systematically essential knowledge, basic principles and skills of public relation, cultivating abilities for analyzing and solving problems of public relation and possessing a certain practical abilities of public relation. The main content of public relation include: the meanings and characteristic of public relation, the history of public relation, the role of public relation to individual and organization, organizational structure of public relation, the practitioner.of public relation, the object of public relation, the spread means of public relation, the plan and surveys of public relation.

Course Names: Principles of Taxation

Pre-requisites: Microeconomics, Macroeconomics, Public Finance, Accounting etc.

Content: Taxation is a payment levied by government for which no good or service is received directly in return - that is, the amount of tax people pay is not related directly to the benefit people obtain from the provision of a particular good or service. Such a wide variety of taxes exist that it is useful to attempt to classify them. A standard, but not very useful classification of taxes is into direct and indirect taxation. The two central principles of taxation relate to the impact of tax on efficiency (concerned with the allocation of resources) and equity (concerned with the distribution of income. Other principles relate to the cost of operation of the tax system, to its flexibility and certainty. The costs of operation are divided into two types administrative costs and compliance costs.

Course Names: Practice of Tax Agency

Pre-requisites: Public Finance , Accounting, Principles of Taxation etc.

Content: The course mainly introduces the basic knowledge/theory and skills of tax agent. It includes agent theory and practice on taxations ofChina, such as VAT/business tax/excuse tax/cooperate income tax/personal income tax etc.

Course Names: International Taxation

Pre-requisites: Public Finance , Accounting, Principles of Taxation etc.

Content: The course mainly introduces basic principles of international taxation, including taxation in foreign countries/tax system concerning foreigners/international tax affairs/bilateral tariff agreement/bilateral trade agreement/tariff customs union/tariff barrier.

Course Names: Tax Planning

Pre-requisites: Public Finance, Accounting, Principles of Taxation, taxation laws etc.

Content: The course mainly introduces basic principles of tax planning, including VAT/business tax/excuse tax/cooperate income tax/personal income tax etc.

Course Names: Tax System of Foreign Countries

Pre-requisites: Public Finance, Accounting, Principles of Taxation, International Taxation etc.

Content: The course introduces foreign taxes and their imposition methods, foreign tax structure, foreign tax burden, foreign tax preferences, foreign tax jurisdiction and foreign tax administration system. It can establish a basis for students to carry on international tax consulting and international tax problems.

Course Names: Tax administration

Pre-requisites: Public Finance, Accounting, Principles of Taxation, International Taxation etc.

Content: The course mainly introduces the basic theory and practice methods and skills of tax management of tax bureau inChina. It includes the summary of tax management, tax law management, tax management basis, tax collection control, tax administrative punishment and litigation, tax agency and so on. The course aims to help students learn the main theory and methods of Chinese tax management.

Course Name: Taxation Laws

Pre-requisites: Public Finance, Accounting, Principles of Taxation, International Taxation etc.

Content: The course mainly introduces the current system of Chinese taxation laws and the legal regulations of the essential factors of every tax. It includes introduction of taxation laws, value added tax law, consumption tax law, business tax law, tariff law, enterprise income tax law, individual income tax law and so on. The course aims to make students learnChina's current tax law system, basic knowledge and skills of tax calculating and payment of main-body taxes so as to build good base of future relevant course learning.

Course Name: Tax-Related Laws

Pre-requisites: Public Finance, Accounting, Principles of Taxation, International Taxation etc.

Content: The course, one of the RTA test subjects, mainly introduces the main laws related to tax agent in our current legal system including the basic theories of laws, the administration laws, the civil and commercial law, the economic law, the criminal law, the litigation methods of the civil, criminal and administration cases and so on. The course intends to help the students to primarily learn the law concepts and law regulations so as to build good base for tax agent working.