财政金融概论是从政治经济学中独立与发展起来的重要经济学科。学好财政金融概论,首先应掌握这本教材的体系与结构,认识学习它的重要意义,明确学习目的与要求,讲求学习方法。因此,就上述问题谈点看法,仅供参考。一、本教材的体系与结构本教材力求运用马克思主义立场、观点、方法并借鉴现代西方发达资本主义国家的经验,紧密结合我国的实际情况,来研究与分析我国的财政与金融问题。这本教材在体系与结构上,共设置两大部分,由14讲构成。第一部分是绪论和财政部分,共七讲。第一讲绪论是从总休上概述财政、金融的产生与发展及其在国民经济中的重要作用。第二讲至第七讲依次阐述了社会主义财政收入、税收、财政支出、国家预算与决算、复式预算及我国财税体制改革。第二部分是金融部分,从第八讲开始依次阐述了 Introduction to finance and economics is an important economic discipline that is independent and developed from political economy. To master the introduction of finance and economics, we should first of all master the system and structure of this textbook, recognize the importance of learning it, clarify its purpose and requirements, and emphasize its learning methods. Therefore, to talk about the above issues, for reference purposes only. I. System and Structure of the Textbook The textbook seeks to analyze and analyze China’s financial and financial issues by applying the Marxist standpoint, viewpoints and methods and learning from the experience of modern western developed capitalist countries in close connection with the actual situation in our country. The textbook in the system and structure, set up a total of two parts, composed of 14 speakers. The first part is the introduction and the financial part, a total of seven stresses. The first preface is an overview of the emergence and development of finance and finance and its important role in the national economy. The second to seventh lectures set forth in turn the socialist fiscal revenue, tax revenue, fiscal expenditure, state budget and final accounts, the double budget and the fiscal and taxation system reform in our country. The second part is the financial part, elaborated in turn from the eighth lecture