File:NLC416-01jh003664-12301 近代各國審計制度.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file ‎(1,239 × 1,754 pixels, file size: 36 MB, MIME type: application/pdf, 516 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary[edit]

近代各國審計制度   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊汝梅著
image of artwork listed in title parameter on this page
Title
近代各國審計制度
Publisher
中華書局
Description

分本編與附編。本編闡述歐美及日本諸國審計與會計制度，比較異同，提出改良我國審計法規制度的意見；附編內容為我國中央、地方現行審計，會計法令及中、外預算制度的具體對比。附錄：中華民國訓政時期約法

目錄
本編
導言
第一章 審計機關應如何組織
第二章 審計職員應如何產生
第三章 審計之範圍如何決定
第四章 審計制度之派別
第五章 吾國現行審計制度之治標辦法
第六章 審計條陳
第七章 對於現行審計法規之修訂意見
第八章 對於財政部甘默勒設計委員會所擬財務監督計畫之批評
附原擬財務監督計畫節略
第九章 日本現行審計制度
甲 日本最近之審計法令
乙 考察日本審計制度問答摘要
第十章 英國審計及會計制度大綱
第十一章 美國現行會計及審計制度大綱
第十二章 義大利之會計及審計程序
第十三章 關於審計及會計之講演
第十四章 審計實例
第一節 北京審計院之審計實例摘要
第二節 國民政府審計院之審計實例摘要
第三節 關於監督預算執行及審核決算之工作概況
第四節 審計院最近之政治工作報告
第五節 審計院修訂審計書表之內容
第十五章 對於美國新式會計記帳法之研究
第一節 概論
第二節 美國官廳簿記之登記方法及實例
附編
第一章 吾國現行審計法令之對照
第一節 審計組織
第二節 中央審計法令
第三節 省政府議決之審計法令
第二章 吾國現行會計法令之對照
第一節 中央會計法令
第二節 地方政府會計法令
第三章 中英審計及會計名詞對照表
第四章 關於預算制度上之各種先例及吾國預算制度
第一節 美國預算之編製程序
第二節 日本預算之編製程序
第三節 法國預算執行之程序
第四節 義大利監督預算執行之程序
第五節 德國監督預算執行之範圍
第六節 關於預算會計國庫稽察審計各法草案及理由書之摘要
第七節 國民政府主計處關於歲計之籌備進行概況
第八節 論各國預算制度之特質
附錄
中華民國訓政時期約法

Language Chinese
Publication date 民國20[1931]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 全國圖書館文獻縮微中心
主題
InfoField
審計
中圖分類
InfoField
F239.21
拼音題名
InfoField
jin dai ge guo shen ji zhi du
載體形態
InfoField
[501]頁

Licensing[edit]

This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
According to copyright laws of Republic of China (currently with jurisdiction in Taiwan, Penghu, Kinmen, Matsu, etc.), all photographs and cinematographic works, and all works whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

Important note: Works of foreign (non-U.S.) origin must be out of copyright or freely licensed in both their home country and the United States in order to be accepted on Commons. Works of Chinese origin that have entered the public domain in the U.S. due to certain circumstances (such as publication in noncompliance with U.S. copyright formalities) may have had their U.S. copyright restored under the Uruguay Round Agreements Act (URAA) if the work was under copyright in its country of origin on the date that the URAA took effect in that country. (For the People's Republic of China, the URAA took effect on January 1, 1996. For the Republic of China (ROC), the URAA took effect on January 1, 2002.[1])
To uploader: Please provide where the image was first published and who created it or held its copyright.

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States. Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.

čeština ∙ Deutsch ∙ English ∙ português ∙ română ∙ slovenščina ∙ Tagalog ∙ Tiếng Việt ∙ македонски ∙ русский ∙ മലയാളം ∙ ไทย ∙ 한국어 ∙ 日本語 ∙ 简体中文‎ ∙ 繁體中文 ∙ +/−


This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.

Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.
This image contains digital watermarking or credits in the image itself. The usage of visible watermarks is discouraged. If a non-watermarked version of the image is available, please upload it under the same file name and then remove this template. Ensure that removed information is present in the image description page and replace this template with {{Metadata from image}} or {{Attribution metadata from licensed image}}.

Caution: Before removing a watermark from a copyrighted image, please read the WMF's analysis of the legal ramifications of doing so, as well as Commons' proposed policy regarding watermarks.

If the old version is still useful, for example if removing the watermark damages the image significantly, upload the new version under a different title so that both can be used. After uploading the non-watermarked version, replace this template with {{Superseded|new filename|version without watermarks}}.
Bahasa Indonesia ∙ italiano ∙ eesti ∙ sicilianu ∙ Deutsch ∙ català ∙ magyar ∙ čeština ∙ română ∙ español ∙ português ∙ English ∙ hrvatski ∙ Plattdüütsch ∙ français ∙ Nederlands ∙ polski ∙ galego ∙ slovenščina ∙ suomi ∙ svenska ∙ Ελληνικά ∙ беларуская (тарашкевіца)‎ ∙ български ∙ македонски ∙ русский ∙ українська ∙ മലയാളം ∙ ไทย ∙ 日本語 ∙ 中文 ∙ 中文（简体）‎ ∙ 中文（繁體）‎ ∙ עברית ∙ العربية ∙ فارسی ∙ +/−

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current20:33, 10 June 2023Thumbnail for version as of 20:33, 10 June 20231,239 × 1,754, 516 pages (36 MB)PencakeBot (talk | contribs)Upload 近代各國審計制度 (1/1) by 楊汝梅著 (batch task; nlc:data_416,01jh003664,12301; 民國圖書.1; 近代各國審計制度)

You cannot overwrite this file.

Metadata

This file contains additional information such as Exif metadata which may have been added by the digital camera, scanner, or software program used to create or digitize it. If the file has been modified from its original state, some details such as the timestamp may not fully reflect those of the original file. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.

Retrieved from "https://commons.wikimedia.org/w/index.php?title=File:NLC416-01jh003664-12301_近代各國審計制度.pdf&oldid=773707468"