File:NLC416-08jh004020-25546 財政學概論.pdf

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財政學概論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
王延超著
image of artwork listed in title parameter on this page
Title
財政學概論
Publisher
立信會計圖書用品社[發行]
Description

內容包括緒論、支出、收入、公債、預算5編。除首編概論財政學的定義、範圍，現代財政的基本原則及中外財政學說史外，其他各編着重介紹中外各國財政實況

目錄
第一篇 緒論
第一章 財政學得定義及範圍
第一節 財政是什麼
第二節 財政學的定義
第三節 財政學得範圍
第二章 現代財政的基本原則
第三章 政府理財與私經濟不同之點
第四章 財政學的基礎及與其他科學的關係
第一節 財政學的基礎及與其他科學的關係
第二節 財政學與其他社會科學的關係
第三節 財政學得研究方法
第五章 財政學的發展史
第一節 歐西財政學的發展史
第二節 中國古代財政思想及演變的經過
第三節 中外財政學參考書籍
第二篇 支出論
第一章 支出的意義及分類與膨脹趨勢
第一節 支出的意義
第二節 支出的分類
第三節 支出膨脹的趨勢與原因
第二章 支出的原則
第三章 支出的經濟性質及影響
第一節 支出的經濟性質
第二節 支出的影響
第四章 支出的技術程序
第一節 對人支出的技術程序
第二節 對物支出的技術程序
第五章 中央支出與地方支出
第一節 中央支出與地方支出劃分的原則
第二節 英美法三國中央與地方的財政關係
第三節 我國中央及地方支出的劃分
第三篇 收入論
第一章 收入的意義及歷史與分類
第一節 收入的意義
第二節 收入的歷史
第三節 收入的分類
第一部 非租稅收入論
第二章 公產收入
第一節 公產收入的意義及種類
第二節 中國公產收入的概況
第三章 行政收入
第一節 行政收入的意義及種類
第二節 我國行政收入的概況
第四章 國營企業收入
第一節 國營企業的意義及範圍
第二節 國營企業的經營方法及種類
第三節 我國國營企業收入的概況
第五章 專賣事業收入
第一節 專賣的意義及種類
第二節 專賣的經營方式
第三節 我國專賣事業的概況
第二部 租稅收入論
第六章 租稅的意義及學說與術語
第一節 租稅的意義
第二節 租稅課稅權的發生學說
第三節 租稅的術語
第七章 租稅的原則
第一節 租稅原則論的發達史
第二節 現代租稅應有的原則
第八章 租稅的轉嫁與歸宿
第一節 轉嫁與歸宿的意義及種類
第二節 轉嫁的各派學說
第三節 轉嫁的一般法則
第九章 稅制的組織與租稅的分類
第一節 稅制的組織
第二節 租稅的分類
第十章 中國的稅制概述
第一節 我國清末以來稅制的沿革
第二節 戰後稅制的改進
第四篇 公債論
第一章 公債的意義與條件及利弊
第一節 公債的意義與條件
第二節 公債的利弊
第二章 公債的種類
第三章 公債的發行及影響
第一節 公債的發行
第二節 公債的影響
第四章 公債的償還及調換
第一節 公債的償還
第二節 公債的調換
第五章 中國的公債概況
第一節 清末以來公債的沿革
第二節 戰時的公債概況
第五篇 預算論
第一章 預算的意義及效用與種類
第一節 預算的意義及效用
第二節 預算的種類
第二章 預算的編審
第一節 預算的編制
第二節 預算的審議
第三章 預算的執行
第一節 收支機關及收支程序
第二節 公庫制度與年終出納整理
第三節 決算報告
第四章 預算的監督
第一節 預算監督的意義及種類
第二節 審計的效力與範圍
第三節 決算報告的審議
第五章 中國預算制度的概況
第一節 我國預算制度的沿革
第二節 我國預算編制的程序及審議情形
第三節 我國戰時預算的概況

Language Chinese
Publication date 民國37[1948]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
財政學
中圖分類
InfoField
F810
載體形態
InfoField
271頁

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