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File:NLC416-15jh000258-81960 比較財政制度.pdf

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Summary

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比較財政制度   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
李超英著
image of artwork listed in title parameter on this page
Title
比較財政制度
Publisher
商務印書館[發行者]
Description

共4編。分述財務行政、財務立法、財務司法之專責及其相互關係，對每一制度的原理，沿革及應用於各國之效果，以及與中國制度的比較、得失等尤多論述

目錄
自序
第一編 緒論
第一章 財政制度概論
第二章 公私財政之區別
第三章 獨裁政治與民主政治的財政制度之區別
第四章 財政制度與憲政演進的關係
第五章 中國財政制度之沿革
第六章 三權財政相互的關係
第二編 財務行政
第一章 財務行政之職權
第二章 財務行政之機構
第一節 財務行政組織之原則
第二節 英國財務行政之組織
第三節 美國財務行政之組織
第四節 法國財務行政之組織
第五節 德國財務行政之組織
第六節 我國財務行政之組織
第七節 我國財務行政機構之改善
第三章 預算之方式與內容
第一節 預算概論
第二節 預算與統一原則之關係
第三節 國營事業預算與總預算之關係
第四節 支出與收入之分類
第一目 支出之分類
第二目 收入之分類
第五節 預算之方式
第四章 預算編制之理論與實際
第一節 預算編制之責任與時期
第二節 預策與編制預算之關係
第三節 收支計算之方法
第四節 預算編制之程序
第一目 支出概算編制之程序
第二目 收入概算編制之程序
第五章 預算之實施
第一節 收入
第一目 稅收之沿革
第二目 稅收之機構及其方法
第二節 支出
第一目 經費支出沿革
第二目 支出之程序
第三節 公庫制度
第六章 維持預算平衡之方法
第一節 收支經常計劃
第二節 流用制度
第三節 預備金
第三編 財務立法
第一章 立法機關監督財政之職權
第一節 立法機關監督財政職權之變遷
第二節 獨裁國家立法機關監督財政之職權
第三節 民主國家立法機關監督財政之職權
第四節 中國立法機關監督財政職權之檢討
第二章 兩院監督財政職權之比較
第一節 兩院制監督財政之演變
第二節 兩院制監省財政之實際
第三章 財政委員會制度
第一節 財政委員會之方式
第二節 財政委員會監督財政之實際
第四章 立法機關審議財政法案之程序
第一節 年定預算
第一目 年定經費及永久經費
第二目 經常預算審議之程序
第二節 臨時預算審議之程序
第三節 追加經費審議之程序
第四編 財務司法
第一章 財務司法之職權
第二章 財務司法機關之組織與職務
第三章 會記制度
第四章 審計程序

Language Chinese
Publication date 民國三十三年[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.2/3
主題
InfoField
財政制度
中圖分類
InfoField
F810.2
載體形態
InfoField
228頁

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