File:NLC416-12jh003440-43367 政府審計大綱.pdf

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政府審計大綱   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
王國鼎編著
image of artwork listed in title parameter on this page
Title
政府審計大綱
Publisher
標準出版社
Description

作者在西北青年會計學校任教時的講稿。分7編，講授政府審計的概念、制度、實務，人員培訓、使用及審計法規

目錄
第一編 政府審計概念
第一章 審計及政府審計
一 審計二字的解釋
二 政府審計的意義
第二章 政府審計的範圍
一 依新審計法規定的範圍
二 依舊審計法規定的範圍
第三章 政府審計之目的
一 積極的目的
二 消極的目的
第四章 政府審計之方式
一 送請審計
二 九地審計
三 委託審計
第五章 政府審計之程序
一 解款書支付預算書歲入出分配表之審核
二 支付命令之審核
三 計算書類之審核
四 收入支出財產及庫存之稽察
第二編 政府審計制度
第一章 審計制度之派別
一 英美派
二 大陸派
第二章 各國審計機構之組織
第一節 北美合眾國
第二節 英吉利
第三節 法蘭西
第四節 德意志
第五節 意大利
第六節 蘇聯
第七節 日本
第八節 中國民國
第三章 我國政府審計之演進
第一節 審計職權之創始——萌芽時期
第二節 審計權改隸監察權之創始——轉機時期
第三節 審計權專前監督hi恢復——恢復時期
第四節 審計權地方機構之重光與稽察權之創始——重光時期
第五節 審計權推及縣地方之創始暨就地審計之力行——全盛時期
第四章 我國審計制度之特色
一 審計權之獨立行使
二 審計權之最終審定
三 審計權之就地運用
四 審計地位之聯綜組織
第三編 政府審計實務
第一章 經常工作
第一節 事前審計
一 監督預算之執行
二 歲入歲出預算分配表之審核
三 收支法案之審核
四 支付命令之核簽
五 繳款書之審核
六 預算外收支之監督
第二節 事後審計
一 計算書類之審核
二 支出憑證之審核
三 審核通知所列事項
第三節 稽察
一 監視事項
二 調查事項
三 檢查事項
四 參加事項
五 其他稽察事項
第二章 戰時工作
第一節 縣財務審計
第二節 就地審計
第三節 公庫審計
第四節 特種基金審計
第五節 巡迴審計
第四編 政府審計應用
第一章 全部詳核與報表審計
一 全部詳核
二 報表審計
第二章 特種審計
一 非經常例外或戰時工作之範圍
二 具有一種臨時之性質
第三章 逆查法與順查法
一 逆查法
二 順查法
第四章 抽查法與精核法
一 抽查法
二 精核法
第五章 現金票據證券之檢查
一 現金之檢查
二 票據之檢查
三 證券之檢查
第六章 財物之盤查
一 動產之盤查
二 不動產之盤查
第七章 審計報告之編制
第一節 供中央施政方針參考資料
第二節 各會計年度審計結果之報告
第三節 審定各級政府總決算之報告
第八章 政府審計實例
第一節 事前審計實例
第二節 時候審計實例
第三節 稽察實例
第五編 政府審計人員
第一章 審計人員之學品資質訓練與保障
第一節 審計人員之學品資質
第二節 審計人員之訓練
第三節 審計人員之保障
第二章 審計人員之運用與流轉
第一節 審計人員運用
第二節 審計人員流用
第三節 審計人員調轉
第三章 我國審計之迴避
第一節 基於立法之精神
第二節 親屬關係之透視
第三節 迴避之程序
第六編 政府審計法規
第一章 現行審計法之分析
第一節 新審計法之產生
第二節 新審計法之內容
第三節 新審計法之精神
第二章 有關審計法規之索引
第一節 預算法
第二節 會計法
第三節 公庫法
第四節 決算法
第一節 審計職權
第二節 審計制度
第三節 審計組
第四節 審計程序
第五節 審計人員
第六節 審計法規
第七節 芻議
第八節 未來之展望
第二章 審計疑難問題之解決
第一節 總預算之成立及其救濟問題
第二節 支付書之會簽問題
第三節 緊急命令之支付問題
第四節 縣金庫之審計實務問題
第五節 事業專款之處理問題
第六節 總會計記賬依據問題
第七節 會計科目之劃一問題
第八節 主計人員之兼理初審問題
第九節 計算書之匯編問題
第十節 決算書之編審及收支結束問題

Language Chinese
Publication date 民國三十二年[1943]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F239.4/7
主題
InfoField
政府審計
中圖分類
InfoField
F239.4
載體形態
InfoField
10,154頁

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