File:NLC416-12jh003306-43540 公庫制度.pdf

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Summary[edit]

公庫制度   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
阮有秋著
image of artwork listed in title parameter on this page
Title
公庫制度
Publisher
新建設出版社[發行者]
Description

分建立我國公庫制度的基本原則、我國公庫制度的構成、我國公庫制度關於經營公款公物的工作辦法、我國公庫制度的彈性規定等6章，記述公庫制度產生的背景、建立原則、機構及運用等

目錄
自序
緒言
第一章 我國過去財務管理制度上的缺陷及其影響
第一節 過去財務管理制度上的缺陷
第二節 財務管理制度上的缺陷所招致的不良影響
第二章 我國公庫的任務
第三章 建立我國公庫制度的基本原則
第四章 我國公庫制度的構成
第一節 公庫系統的組織：
（一） 公庫的等級及其隸屬關係
（二） 公庫的代理機關：
（a） 公庫代理機關的本體之選定
（b） 公庫代理機關設置總分支庫的辦法
（c） 公庫代理機關與公庫的關係
（d） 公庫代理機關與公庫主管機關的關係
第二節 其他關係機關在公庫制度中的地位：
（一） 政府各機關在公庫制度中的地位
（二） 計政監督機關在公庫制度中的地位
（三） 公庫主管機關的上級機關等在公庫制度中的地位
第五章 我國公庫制度關於經營公款公物的工作辦法
第一節 公款的經營辦法
（第一） 收入總存款：
（甲） 收入總存款的來源及其主管者
（乙） 收入總存款的收款
（丙） 收入總存款的付款
（丁） 關於收入總存款之收付的報告和通知
（第二） 普通經費存款：
（甲） 普通經費存款的來源，其主管者及其存入
（乙） 普通經費存款的支出
（丙） 普通經費存款剩餘的保留
（丁） 關於普通經費存款之經管的報告
（第三） 特種基金存款：
（甲） 特種基金的定義、種類、及其特殊性
（乙） 特種基金存款的來源及其經管
（第四） 收入之退還和支出之收回
（第五） 違法收支或命令收支的處置辦法
第二節 公物的經管辦法
第六章 我國公庫制度的彈性規定
第一節 關於公庫制度之構成的彈性規定
第二節 關於公庫經管公款辦法的彈性規定

Language Chinese
Publication date 民國三十年[1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96
主題
InfoField
國庫-財政制度 財政制度-國庫
中圖分類
InfoField
F812.96
載體形態
InfoField
75頁

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current07:54, 11 June 2023Thumbnail for version as of 07:54, 11 June 2023827 × 1,306, 82 pages (2.75 MB)PencakeBot (talk | contribs)Upload 公庫制度 (1/1) by 阮有秋著 (batch task; nlc:data_416,12jh003306,43540; 民國圖書.7; 公庫制度)

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