會計審計法規預算法

Click here to load reader

out of 202

Upload: ellis

Post on 19-Jan-2016

92 views

Category:

Documents

0 download

Report

Download

Embed Size (px):

DESCRIPTION

會計審計法規預算法. 講授老師：張倍榮. 導論. 政府財務行政工作內含一、財務規畫：預算籌編。二、財務執行：收支控制、會計處理、公庫操作。三、財務監督：決算、審計及稽察程序。. 第一章預算法. 一、預算法導論二、預算法之基本概念三、預算法主要名詞定義及分類、預算籌編及擬編四、預算之審議及成立、預算之執行五、其他規定、相關名詞. 預算法. 導論一、政府之結構及組織二、公庫或普通基金的形成三、特種基金的成立四、基金之組織 - PowerPoint PPT Presentation

TRANSCRIPT

1.,2., 3.,;,,4.,,
, , ;, (), , , ,
(),,?,,,:
1.()( ), 2.,, 3.:(1)(2) ()()(3)
(1):, , , (2):, ,
1.,,;()(,),2.,:
() ()
1.,,,,, ;,,()(),
2.,,,,;,,
3.,()();()
() () () ()
4.,, ,, , , ,
1. , 2., , 3.
, 1. 2. 3. 4. 5.
1. , 9,, , ,,, , ,
2. ,, ,
3.: , ,,
4.: ,,
5.: , , ,, ,
: 1.: 2.: 3.:
1.: , , ,
2.: ,,,,,
3.: , , ; ,
(), 1. 2.
1.,,;,4,,,,,
2., , ,
() 1., ; 2.,,
(): 1.:,,, , , 2.:,,
(): 1. 2. 3.() 4. 5. 6.
(): 1.: a.: ,, b.:,,,,,,,
2.: a.:,()b.:,(),:()
c.:,,d.():,,
3.a.: ()()b.: ( )()
c.():(a):( )() ()(b)()
: A., B.,,, ,, C., D.,, ,
4.(4):::,: a.: b.:, c.:, d.:, e.: f.:
5.(6)a.b.:
(3)():1.,2.,,3.,,
(): 1., 2.,:
(): (): 1. 2. 3. 4. 5. 6.
()(2) 1.: (23) 2.: (45) 3.:, (51) 4.:, (55)
()(16) 1.(General Budget)( ) 2. 3. 4. 5.
(General Budget)():,(171),,(172)
:,(42):,,,,(20412)
:1.:,, ,,(183740)2.,,,(40)
:1.:,,,:,,,,:(1986
2.,;,(86): a.()()b.()()c.()() d.()()
() 1. 2. 3. 4.() 1. 2. 3.
:,(11):,,,,,(54)
:,,,,,,,(79),,:1.2.3.4.
:, (83) ,,,: (1) (2) (3) (4)
:,(6):,(6) :()()
1. 2. 1. 2. (4) 1. 2.
: 1.,, 2.,,(10)

:(10)
():,(17):,,,,,, 1.,, ()(23) 2.,, , ,( )
1. 2. 3. 4.
:(),,,,,(Conventional Type Budget, CTB)(37):,,,,,(Performance Budgeting, PB)(37)
:,,,,,,,,, (Planning Programming Budgeting,PPB)(33343985)
:,,,( Decision Package),,,,,,,,,(zero Base Budget,ZBB)(2843)
4 1. 2.a.b. c.d. e.f.
,;, ; J ,
(),() 1.,, : a. b. c.
:,,,:,,:,,
2., a. b. 3.,: a. b.
:, :, :,:,
() 1. 2. 3. 4. 5.
,
,
, ,
, ,, ,
(6)(): (): ():
():: 11,1231 , (12)
(): 1., 2., , 3., ( 14)
():: 1., 2., , 3., ( 15)
(): 1., 2., 3.,
() 1.:,,,,,,,,,2.:,,,
3.:,,4.:,,,,
1.,2.3.()4.() 5.6.(27)
1. ,(13)2.,,,,(7),,(8)
27,3): (1), : a. b.() c.()
(2), (3), (4)(1),
(4): (1),,48;: a.40b.5.4,3.6,1.8c.()2D.()0.6
(2)()(),,4525 (3),, (4),
(5),15 (6),,1530(7),,,
3.(106):,914,925
7.:,,,(24)8.:,(26)9.:
: 1. 2.()() 3. 4. 5.
10. 11., 12.
() () ,,()
() () () () ()
() () ()
()()1.: ,,,
2.: (1):( ) (2):a.()b.()c.(()d.()
3. 1 34 ,,,,
2 43 ,,,, 3 37 ,,,
4 398 , , ,
59 ,;,638 , 793 ,,,
741 ,,,829
() 1. 1 2 a. b. c. d.
e. 3
1.: (1):,,,;,(2): a.b. c.d. f.
(3): a., b., c.,,;,, d.:
a: b: e.,,;,()f.,(885)
g.,,,(86)h.,(90)
2.: ,,, ,,,,,(89)
2. ,,,,,,,,
: 1. 2.: 1. 2.
1., (70) 2. (51)
,51,, 1., 2.: (1),88,
2,3.,4.,(54)
,,,10,,15,7,15,,,(322)
,15;,(51) ,,, (52)
() 1. 2. 3. 4.
() 1. 2.
(): ,,,,,,,:
1234 5 6 7 8 910
11,,,(63) 2,()
:1, (61)2 ,(62 )3, (63), ()
4,5, , ()6 () 7 ()
:6263143: A., , B., , ,6263
224: A.432 ,:a b (C)()
B.bc,
2: ,,,5557(58)
3: (1):12 (2): A., B., (22)
: A.,(64)B.: a bc(70)
:A.,,,(64) B.,,(70)
3: a., , b.,5 , ,(22)
4 a.,,b.,,,,c.,;,
4 ,,,, (62)
5 ,: a. b. c. d. (79)
6 ,: a. b. c. d. (83)
,,
7 a.:, ,69 , b.: (61)
8 ,,,,,,, (69)
9 a.,,,,,,(72)b.,,,(76)
10 ,,,(71)
() 1.: (1):,,(87)(2),:,,,,2527
,(88)(3):,,(86)
2.: (1):,,... ,,(89)(2),:,,,,,(89)
(),,;, ,,(72) (),(73)
(),10,, (),,,, (),,,(747576)
() () () ()
()1.:(1)(2)(3)(4)(79)2.:(1)(2)(3)(4)(83)
() 1., , 2.,
() 1.,(82) 2.,;;,,()(84)
() 1. 2.
(1): , (2):, (3):, ,
(4):, (5):,, , , ,, ,,
1. ,, ,,, ,2. ,
3. ,, ,4. ,; ,5. ,, ,,
6. , ,, ,,,, ,,,
7. , ,
8. : (1),(2),,,,,,,
9. ,,10. ,, ,, ,,,,
11. ,,12.() , ,,13. , ,, ,
14. ,, ,,, (11),15. , (9)
16. ,,, ,,17. ,, ,,, ,:
(1) (2) (3) (4) , ,,,,
18. ,, ,,19. ,,,,,,:
a. b. c. d. (83)20. ,
21. , a. b. c. d. e.
22. ,23. ,,
24. ,,,,,,,,,
25. ,,3,,96,, ,
26. ,,,,27. ,28. ,
29. , 30. , :
(1)(2),,(3),(4),(5),(6),
31. ,32 ,,, 33. ,,
34. ,,35. ,,36. ,,
37. , ,38. ,
39. , 40.
41. ; 42 , ,
43. , ,, , ,44. ,;
45. , 46. ,47.
48. 49. ,, ,;,,,,,,,
50. ,; ,,
51. ,, ,,, ,,;,
52 ,,,,,
53. ,, ,,(1)(2)(3)
54. (), , ,
55. ,,, ,,69:,,,,,,,
56. ,, , ,,, ,,,,,()
57. ,58. ,59. ,,
60. , 61. ,,,,,,,,
62. , 31:,,
63. :a.,,b.4,
c. d.15 e.11,1231