File:NLC416-01jh004080-12939 政府會計.pdf

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政府會計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
潘序倫 王澹如編著
image of artwork listed in title parameter on this page
Title
政府會計
Publisher
商務印書館
Description

原書分總論、預算、收支、決算、審計5編。1937年根據當時法令變遷情況重行修訂，作了較大改動。並增加「會計」一編，論述政府會計制度，作為普通學校教科書，並供政府機關會計人員參考。書中附簿記實例及習題。附錄現行重要會計法令36種（共164頁）

目錄
引言
第一編 總論
第一章 政府會計之概念
第一節 政府會計之意義
第二節 政府會計之目的
第三節 政府會計之特質
第四節 我國政府會計之改進
第二章 會計年度
第一節 會計年度之期間
第二節 整理期限
第三章 會計機關
第一節 會計機關之種類及其相互之關係
第二節 我國會計機關之現制
第二編 預算
第一章 預算之意義
第二章 預算之種類
第三章 預算之編制
第一節 編制預算之責任
第二節 編制預算之方法
第三節 編制預算之時期
第四節 預算之形式與分科
第五節 編制預算之程序
第四章 預算之審議
第一節 審議預算之範圍及其方法
第二節 預算未議定與不成立時之救濟
第五章 預算之執行
第一節 執行預算之程序
第二節 預算不敷與有餘時之處置
第六章 地方預算
第三編 收支
第一章 收支機關與金庫
第一節 收支之機關
第二節 金庫制度
第三節 出納官吏
第二章 收支之期限
第一節 收支所屬年度之劃分
第二節 收支之移用
第三節 收支之免除時效
第三章 收支之程序
第一節 收入之程序
第二節 支出之程序
第四章 收支之登記——官廳簿記
第一節 會計科目
第二節 預算帳科目之記帳原理
第三節 記帳憑證與簿記通則
第一項 原始單據
第二項 傳票
第三項 簿記通則
第五章 收支之登記——官廳簿記（續）
第一節 帳簿與報表之組織
第二節 主要簿
第三節 補助簿
第四節 報表
第六章 交代
第一節 移交
第二節 接收
第四編 決算
第一章 決算之意義
第二章 決算之編制
第一節 編制決算之方法
第二節 編制決算之程序及時期
第三章 決算之提出
第四章 決算之承認與公布
第五編 審計
第一章 審計之意義及其範圍
第二章 審計之方法及其效果
第三章 審計制度
第一節 審計機關之組織及其地位
第二節 審計機關之權限
第三節 各國現行審計制度概要
第四節 我國現行之審計制度及其特質
第四章 審計之實施
官廳簿記登記實例
習題
習題一
習題二
習題三
習題四
習題五
習題六
附錄 現行重要會計法令
（甲） 總則類
（一） 會計法
（二） 會計法草案
（三） 國民政府主計處組織法
（四） 國民政府財政部會計則例
（五） 監督地方財政暫行法
（六） 江蘇省政府新會計制度
（乙） 預算類
（一） 預算法
（二） 預算章程
（三） 辦理預算收支分類標準
（四） 預算科目細則
（丙） 收支類
（一） 中央各機關經管收支款項由國庫統一處理辦法
（二） 各省財政廳管理國稅規程
（三） 支出憑證單據證明規則
（四） 國內出差旅費規則
（五） 中央各機關及所屬編制收支報告暫行辦法
（六） 收支報告科目表
（七） 財政部所屬財務機關編制收支旬報辦法
（八） 收支旬報表所列收支各款分類表
（九） 收支旬報表所列收支各款分類說明
（十） 財政部所屬財務機關編制預算分配表章程
（十一） 財政部所屬財務機關編制支付預算書章程
（十二） 財政部所屬財務機關編制收入計算書章程
（十三） 財政部所屬財務機關編制支出計算書章程
（十四） 公務員交代條例
（十五） 財政部直轄徵收機關交代章程
（丁） 決算類
（一） 暫行決算章程
（戊） 審計類
（一） 審計法
（二） 審計法施行細則
（三） 審計部組織法
（四） 審計處組織法

Language Chinese
Publication date 民國22[1933]
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 國家圖書館
主題
InfoField
預算會計
中圖分類
InfoField
F810.6
拼音題名
InfoField
zheng fu kuai ji
載體形態
InfoField
[11],687頁

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current21:32, 10 June 2023Thumbnail for version as of 21:32, 10 June 20231,239 × 1,754, 722 pages (35.55 MB)PencakeBot (talk | contribs)Upload 政府會計 (1/1) by 潘序倫,王澹如編著 (batch task; nlc:data_416,01jh004080,12939; 民國圖書.1; 政府會計)

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