File:NLC416-13jh004950-74518 比較財政學.pdf

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比較財政學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕小林丑三郎著
image of artwork listed in title parameter on this page
Title
比較財政學
Publisher
經世學社事務所[發行者]
Description

目錄
第四編 國家公債論
第一章 公債論之位置
第二章 公債之意義及目的
第三章 公債用途及其競爭財源
第一節 填補歲計缺乏之際
第二節 充非常事變費之際
第三節 充新事業費之際
第四章 各國公債之沿革
第一節 歐美公債史
第二節 日本公債史
第五章 公債與私債之差異
第六章 公債之利害
第七章 公債之應募力
第八章 公債之分類
第一節 依各種要件之分類
第二節 行政法上之分類
第三節 財政方術上之分類
第九章 流動公債
第一節 行政上之流動公債
第二節 財政上之流動公債
第十章 確定公債
第一節 償還公債
第二節 利息公債
第十一章 起債及發行
第一節 起債之形式
第二節 起債之方法
第十二章 換借、整理、餘額利用、償期延展、取消
第十三章 公債行政
第十四章 公債之償還
第十五章 償還之計畫
第一節 減債基金制度
第二節 自由償還制度
第十六章 紙幣論
第一節 紙幣之意義
第二節 金紙之差
第三節 對於外國貿易之關係
第四節 紙幣經濟之弊害
第五節 正貨本位之恢復
第六節 重要諸國之紙幣事情
第十七章 公債統計
（日本公債統計表）
（歐美公債統計表）
第五編 國家財務論
第一章 財務論之位置及分科
第二章 財務制度之發達
第三章 歲計整理之法規
第四章 歲計之年度
第五章 歲計之預算
第一節 預算之字義
第二節 預算之種類
第三節 預算之準備
第四節 預算之形式
第五節 預算之算出法
第六節 預算法之歷史
第七節 預算之法理
第八節 預算與法令之關係
第九節 預算之提出
第十節 議院之審查
第十一節 預算之議定
第一項 議定權之基礎
第二項 關於歲入之議定權
第三項 對於歲出預算之議定權
第四項 關於附屬事項之議定權
第十二節 預算之不成立
第一項 不成立之原因
第二項 不成立之法理
第三項 前年度預算之適用
第十三節 預算之效力
第一項 年度移轉之制限
第二項 科目濫用之制限
第六章 歲久之施行
第一節 所屬年度
第二節 出納整理期間
第三節 收支時效
第四節 收入事務
第一項 收納之手續
第二項 收納之機關
第五節 支出事務
第一項 會計上之債權者
第二項 支出機關
第三項 交付命令
第六節 收支殘額之整理
第一項 過年度及變態收入
第二項 過年度及變態支出
第七節 報告計算書及簿冊
第八節 特別會計之受付
第七章 金庫制度
第八章 監督制度
第九章 決算制度
第六編 財政史論
第一款 歐洲財政史
第一章 概論
第二章 古代之財政（羅馬、希臘）
第三章 中世之財政
第四章 近世之財政
第一節 十七世紀以前之財政
第二節 十八世紀之財政
第三節 十九世紀之財政
第二款 日本財政史
第一章 維新之財政
（明治六年歲出入預算會計表）
第二章 明治十年後之財政
（明治十九年公債整理後之實況）
第三章 明治二十三年後之財政
（明治十九年後之歲出入決算表）
第四章 明治二十七年後之財政
第一節 甲午戰役費
第二節 戰後上計畫
第三節 軍備擴張費用償金收入
（陸海軍備擴張費累年表）
（償金收支計算表）
第四節 事業擴張費及公債
（事業擴張費累年表）
（各種公債募集迭年表）
（十年間特別費途與特別財源總額）
第五節 普通歲出增多與再三加稅
（普通歲出增多迭年表）
（普通歲入增多迭年表）
（普通歲出歲入增多比較表）
（經常臨時兩歲計合表）
第五章 甲辰戰役之財政
第一節 戰時之財政
（臨時軍事費支出表）
第二節 戰後之財政
附錄 世界各國度量衡比較表
世界各國貨幣價格比較表

Language Chinese
Publication date 清宣統二年[1910]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810/60
主題
InfoField
比較財政學
中圖分類
InfoField
F810
載體形態
InfoField
615,19頁

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