File:NLC416-14jh008775-81326 政府會計人員手冊.pdf

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政府會計人員手冊   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
汪元錚編著
image of artwork listed in title parameter on this page
Title
政府會計人員手冊
Publisher
立信會計圖書用品社[發行者]
Description

內容擴展為組織、人員、事務、法令與制度、工作計劃與經費、工作報告與視察、考核、交待8章。書中附書式表格42種

目錄
序
例言
第一章 組織
會計機關組織之系統
超然會計機關設置之理由
主計系統在聯綜組織之地位
主計制度與行政三聯制之關係
我國會計機構設置之情形
設置會計機構應有之準備
會計組織規章之擬訂
組織規程與辦事細則舉例
組織規程與辦事細則之修改
會計機關今後如何改隸
會計統計組織應否劃一
會計機關采系屬制抑區域制
會計機關應否建立幕僚長制
會計機關組織法規有無必要
第二章 人員
會計人員任免之原則
會計人員之系統與等級
任用之資格
遷調與訓練
保障與獎懲
會計人員應有之基本條件
會計人員工作應有之準備
會計人員與機關長官之關係
會計人員任用問題
會計人員摩擦問題
第三章 事務
會計事務之範圍
主計處之職掌
會計處之職掌
會計室之職掌
會計事務與非會計事務劃分之原則
會計事務處理程序之釐訂
歲計會計事務一般之鳥瞰
歲計會計公庫審計事務之聯繫與運用
第四章 法令與制度
會計法令之重要與範圍
研究會計法令應行注意事項
預算法之要點
會計法之要點
公庫法之要點
決算法之要點
審計法之要點
會計制度設計之原則程序與內容
中央各機關及所屬普通公務單位會計制度之要點
縣市及所屬機關普通公務單位會計制度之要點
公庫出納會計制度之要點
征課會計制度之要點
公有營業會計制度之要點
統制會計制度之要點
國家總會計制度之要點
縣總會計制度之要點
會計法制今後應行增進之原則
第五章 工作計劃與經費
工作計劃之內容
計劃編制之格式
計劃與經費之配合
經費支用之考核
主計經費獨立之辦法
主計經費獨立之一般理由
對於主計經費獨立之芻議
第六章 工作報告與視察
工作報告之內容
中央會計處室工作報告辦法
地方會計處室工作報告辦法
中央與地方通用之工作報告辦法
現行工作報告辦法之檢討
視察之重要與效用
視察之種類
視察工作應有之準備
視察要點舉隅
視察報告格式舉隅
現行視察制度之實施與展望
第七章 考核
考核之種類與方式
行政考核之事項與格式
人事考核之紀錄與格式
年度考績應行注意事項
辦理考績應行參考之法令
考績表冊之格式與說明
考核工作之回顧與前瞻
第八章 交代
交代之意義與種類
移交之內容與責任
移交之人員與期限
交代表冊之格式與說明
接收之內容與責任
盤查之人員與期限
交代完結與不清之處理
會計人員與所在機關長官之交代
對於現行交代辦法之商榷
附錄一 現行會計法令要目
附錄二 現行會計制度要目

Language Chinese
Publication date 民國三十三年[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/492
主題
InfoField
預算會計
中圖分類
InfoField
F812.96
載體形態
InfoField
10,414頁

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current22:32, 11 June 2023Thumbnail for version as of 22:32, 11 June 2023697 × 1,054, 440 pages (15.05 MB)PencakeBot (talk | contribs)Upload 政府會計人員手冊 (1/1) by 汪元錚編著 (batch task; nlc:data_416,14jh008775,81326; 民國圖書.8; 政府會計人員手冊)

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