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Fiscal policy(財(cái)政政策 )是什么_2021年ACCA考試FM知識(shí)點(diǎn)

來(lái)源:東奧會(huì)計(jì)在線責(zé)編:孫茜2021-12-06 13:14:11

上天不會(huì)虧待努力的人,也不會(huì)同情假勤奮的人,你有多努力,時(shí)光它知道。小編已經(jīng)整理了關(guān)于ACCA考試FM科目相關(guān)知識(shí)點(diǎn),讓時(shí)光知道你也努力奮斗!

財(cái)政政策 _2021年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Fiscal policy 財(cái)政政策

【知識(shí)點(diǎn)】

Fiscal policy 財(cái)政政策

Fiscal policy 財(cái)政政策

Fiscal policy is action by the Government to (1) spend money (government spending/expenditure), or to (2) collect money in taxes, with the purpose of influencing the condition of the national economy.

A government might intervene in the economy by:

(a) Spending more money and financing this expenditure by borrowing(positive PSNCR:公共部門收支短差)

(b) Collecting more in taxes without increasing public spending

(c) Collecting more in taxes in order to increase public spending, thus diverting income from one part of the economy to another

Expansionary fiscal policy

Contractionary fiscal policy

Increase government spending

Decrease government spending

Decrease taxation

Increase taxation

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注:以上內(nèi)容來(lái)自Echo老師PM精講班第3講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,僅供考生學(xué)習(xí)使用,禁止任何形式的轉(zhuǎn)載)


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