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File:NLC416-14jh007799-69716 最近預算決算論.pdf

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最近預算決算論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕工藤重義著
image of artwork listed in title parameter on this page
Title
最近預算決算論
Publisher
群益書社[發行者]
Description

目錄
第一編 預算總論
第一章 預算史
第一節 概論
第二節 西洋預算史
第三節 日本預算史
第二章 預算範圍及預算分科
第一節 範圍及分科
第二節 法規之種類
第三章 預算本質
第一節 預算之必要
第二節 預算之意義
第三節 預算與法令之關係
第二編 預算全論
第一部 預算準備論
第一章 準備機關
第一節 諸國制度
第二節 大藏省論
第二章 預算年度
第一節 會計年度
第二節 會計年度之開始
第三章 準備之時期
第一節 諸國制度
第二節 準備時期之注意
第四章 準備方法
第一節 準備方法
第二節 預算之普遍
第三節 預算算定法（其一）
第四節 預算算定法（其二）
第二部 預算形式論
第一章 總論
第一節 預算形式之原則
第二節 預算制度
第二章 日本預算之形式
第一節 總預算
第二節 特別會計
第三節 追加預算
第四節 繼續費
第五節 預備費
第三章 預算分科
第一節 總論
第二節 立法費目
第三節 預算分科之注意
第一款 分科之大小
第二款 分科之固定
第三款 歲入歲出之順序
第三編 預算本論
第一部 預算提出論
第一章 提出之時期
第一節 每年提出
第二節 年度開始前提出
第二章 提出之實體
第一節 提出之實體
第二節 追加預算濫出之弊
第三章 提出方法
第一節 提出手續
第二節 預算之說明
第一款 概論
第二款 口頭說明
第三款 文書說明
第二部 預算協替論
第一章 協贊機關
第一節 機關之組織
第二節 下院先議權
第三節 上院修正權
第二章 恊贊權之範圍
第一節 諸國制度
第二節 日本制度
第一款 一般財政恊贊權之範圍
第二款 預算恊贊權之範圍
第三款 事後承諾
第三章 論憲法第六十七條
第一節 立法之理由
第二節 條文之內容
第三節 同意之請求
第四章 協贊手續
第一節 諸國制度
第二節 日本之制度
第五章 預算不成立
第一節 預算不成立之原因
第二節 預算不成立之結果
第六章 關於預算協贊之注意
第一節 議員必備之要素
第二節 制度之得失
第三部 預算裁可論
第一章 預算裁可
第二章 預算公布
第四編 預算後論
第一部 預算施行論
第一章 國庫
第一節 國庫之組織
第二節 日本金庫制度
第二章 預算施行之時期
第一節 會計年度所屬
第二節 出納整理機關
第三節 時效
第三章 預算施行手續
第一節 收入事務
第二節 支出事務
第三節 預備金之支出
第四節 收支殘額之整理
第五節 預算施行之注意
第四章 出納官吏及諸文書
第一節 出納官吏
第二節 會計文書
第二部 監督制度論
第一章 概論
第一節 監督機關
第二節 監督時期
第二章 行政監督
第五編 決算論
第一部 決算總論
第一章 決算史
第一節 西洋決算史
第二節 日本決算史
第二章 決算之意義及關係
第一節 決算之意義
第二節 預算與決算之關係
第二部 預算之調製審查
第一章 調製決算
第二章 司法監督
第一節 會計檢查院之組織
第二節 會計檢查院之職權
第三節 責任解除及賠償處分
第三章 立法監督
第四章 決算之注意
第一節 調製決算之時期日
第二節 會計檢查院之監督
第三節 司法監督與立法監督之關係
附錄
論預算膨脹之趨勢
第一節 敘諸國之狀態
第二節 預算膨脹之原因

Language Chinese
Publication date 清宣統三年[1911]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.3/4
主題
InfoField
國家預算 國家決算
中圖分類
InfoField
F810.3
載體形態
InfoField
11,248頁

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current04:27, 25 April 2023Thumbnail for version as of 04:27, 25 April 2023931 × 1,497, 264 pages (6.28 MB)PencakeBot (talk | contribs)Upload 最近預算決算論 (1/1) by (日)工藤重義著 (batch task; nlc:data_416,14jh007799,69716; 民國圖書-PD2022.4; 最近預算決算論)

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