File:NLC511-09014255-65386 財政學與中國財政： 理論與現實·上冊.pdf

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財政學與中國財政: 理論與現實·上冊   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
馬寅初 著
image of artwork listed in title parameter on this page
Title
財政學與中國財政: 理論與現實·上冊
Publisher
商務印書館·[上海]
Description

財政學與中國財政: 理論與現實[2冊]

目錄
001 第一篇超然主計與聯綜組織
001001 第一章鄧算之編制核定與審議
001001001 一、預算統制與主計三聯制
001001002 二、預算的編造與統制仰仗於會計統計的地方
001001003 三、決算的成立亦仰仗於會計與統計
001001004 四、五種會計與五種預算
001001005 五、辦實物預算亦非有統計不可
001001006 六、預算問題的討論集中於下列三點
001002 第二章預算之統制核定與審議（續）
001002001 六、預算問題的討論集中於下列三點（續）
001003 第三章聯綜組織與超然主計
001003001 一、行政三聯制與三計制（簡稱三聯與三計）
001003002 二、聯綜組織與超然主計的關係
001003003 三、聯綜組織之推行
001003004 四、以聯綜組織替代一條鞭組織
001003005 五、關於超然主計之法規大致粗具
001003006 六、聯綜組織下各系統之發展難趨一致
001003007 七、國庫充實方可推行聯綜組織
001003008 八、超然主計不能完全實現的原因
001004 第四章公庫制
001004001 一、我國公庫制之施行
001004002 二、公庫與國庫省等之區別
001004003 三、公庫與金庫之區別
001004004 四、公庫之種類
001004005 五、特種基金之處理
001004006 六、委託代理制
001004007 七、銀行存款制
001004008 八、我國公庫制度之演變進步與缺陷
001004009 九、公庫金集中管理之例外
001004010 十、郵政機關代理公庫
001004011 十一、中交兩行會為名義上之代理國庫者
001004012 十二、公庫存款之種類及支款之程序
001004013 十三、支票之簽發不能普遍適用
001004014 十四、法令之相互牴觸
001005 第五章審計監督
001005001 一、審計監督滲透行政立法與司法監督而行使
001005002 二、審計制度之擴大與技術之精進
001005003 三、審計部分廳掌理審計事務
001005004 四、直接送審之特殊情形
001005005 五、就地審計之不徹底
001005006 六、政府之活動與職務已由政治推及經濟
001005007 七、三種機關
001005008 八、公營事業之突飛兒猛進
001005009 九、經濟事業的預算與計劃相配合為總預算之一部份
001005010 十、審計應推及於公營事業
001005011 十一、公營事業何以遷延預算的編制
001005012 十二、公有營業機關與公有事業機關賬目的的審核
001005013 十三、審計監督之鮮成效
001005014 十四、充實審計職權
001006 第六章決算
001006001 一、決算為事後之財政終結報告
001006002 二、決算之編造
001006003 三、聯綜組織的精神表現於決算
001006004 四、審核決算時應注意的各點
001006005 五、決算之最後審定權應屬於立法院
001006006 六、總決算難成立之原因
001007 第七章一般對於超然主計與聯綜組織之批評
001007001 一、預算不切實際
001007002 二、追加預算頻仍
001007003 三、機關隨設隨裁隨擴縮
001007004 四、分配預算改編頻繁
001007005 五、機關長官任用之私人橫加阻礙
001007006 六、公庫制度抵具外形
001007007 七、各種報告表冊太多浪費人力物力
001007008 八、書面審核無補實際
001007009 九、總決算難編
001007010 十、主計之超然盡失
001007011 十一、最高或上級決策機關的事務過於煩瑣
001007012 十二、余的意見——制度理想王國上事實淪十八層……
002 第二篇中國稅制與賦稅體系
002001 第一章中央稅與地方稅之劃分
002001001 一、中央與地方權限之劃分
002001002 二、中央與地方財政關係可自下列幾端觀察之
002001003 三、各級政府之稅收應與職務配合
002001004 四、國地財政收入如何分配
002002 第二章中央稅與地方稅之劃分（續）
002002001 五、歷次地方財政收支系統之演變及其影響
002002002 六、今日省財政之地位
002002003 七、財政收支系統劃分之進步
002002004 八、鄉鎮財政
002002005 九、個別稅源應如何劃分？
002003 第三章中國賦稅體系
002003001 一、第一種分類——所得稅財產稅與消費稅
002003002 二、第二種分類——對人稅與對物稅
002003003 三、第三種分類——直接稅與間接稅
002003004 四、現行中央稅制之核心在消費稅系統
002003005 五、現行之稅制偏重於財政原則忽略經濟原則與社會原則
003 第三篇賦稅各論
003001 第一章關稅
003001001 一、過去的史實
003001002 二、現階段的情況
003002 第二章關稅（續）
003002001 三、今後之展望
003003 第三章鹽稅
003003001 一、鹽稅制度
003003002 二、商專賣制
003003003 三、就場徵稅與專賣制之比較
003003004 四、在戰時新鹽法不能施行之理由
003003005 五、專商引岸制因不適應戰時環境而解體
003003006 六、鹽專賣制度中之官收問題
003003007 七、戰時食鹽之增產
003003008 八、鹽專賣制下之監價
003003009 九、鹽專賣制下的囤儲問題
003003010 十、食鹽之零售辦法馺其利弊
003003011 十一、鹽稅的分析與食鹽負擔之重
003003012 十二、從專賣而到自由買賣——就場徵稅
003004 第四章貨物稅
003004001 一、統稅之來歷種類及推廣
003004002 二、統稅之性質與徵收統稅之原則
003004003 三、統稅應多設級數
003004004 四、貨物稅制之改進與演變
003004005 五、統稅與戰時消費稅之關係
003004006 六、徵收統稅之方法
003004007 七、貨物稅何以採出廠稅與出產稅的形式？
003004008 八、貨物稅如何計算
003004009 九、舉辦新稅之困難
003004010 十、舉辦新稅不如整頓舊稅與擴大舊稅（以統稅為例）
003004011 十一、舉辦新稅應考慮和各點
003004012 十二、戰時消費稅之取消
003005 第五章田賦
003005001 一、中國地稅之混亂情形
003005002 二、厘定田地等則為整理田賦之首要任務
003005003 三、農地與耕地之區別
003005004 四、地籍整理
003006 第六章田賦（續）
003006001 四、地籍整理（續）
003006002 五、契稅率高罰則重影響了推收
003006003 六、限田制
003006004 七、合作租田制

Language Chinese
Publication date [194?]
Source
institution QS:P195,Q732353
(民國文獻)
主題
InfoField
財政 ;財政政策;財政學;中國

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