File:NLC416-10jh005689-51786 中國政府審計.pdf

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中國政府審計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
陶元琳編著
image of artwork listed in title parameter on this page
Title
中國政府審計
Publisher
大時代書局
Description

共8章。分述我國審計制度的歷史，事前、事後審計，稽察，決算審核，就地審計，公有營業機關審計等

目錄
第一章 概論
第一節 政府審計之意義與目的
第二節 我們審計制度之歷只
第三節 我國現行審計制度
第二章 事前審計
第一節 事前審計執行之程序
第二節 分配預算之審核
第三節 支出法案之審核
第四節 繳款書及領款書報核聯之審核
第五節 支付書之審核
第三章 事後審計
第一節 事後審計之程序
第二節 收支會計報告之審核
第三節 收入原始憑證之審核
第四節 支出原始憑證之審核
第五節 事後審計中之特殊問題
第六節 公庫報表之審核方法
第四章 稽察
第一節 總論
第二節 稽察收支
第三節 檢查公庫及各機關庫存
第四節 盤查財物及調查其毀損情事
第五節 監視開標
第六節 監視驗收
第七節 監視公債抽籤
第八節 鹽視銷毀收回債券
第九節 參加事項及調查事項
第五章 決算之審核
第一節 概論
第二節 單位決算之審核方法
第三節 總決算審核方法
第六章 就地審計
第一節 總論
第二節 就地審計人員執行事前審計事務之方法
第三節 就地審計人員執行事後審計及稽查事務之方法
第四節 巡迴審計及抽查審計
第七章 公有營業機關之審計
第一節 總述
第二節 公有營業機關審計之原則
第三節 查賬之事前準備
第四節 賬簿之審核
第五節 資產賬項之審查
第六節 負債及資本賬項之審查
第七節 損益賬戶之審查
第八章 審計成例
第一節 事前審計成例
第二節 事後審計成例
第三節 稽查成例

Language Chinese
Publication date 民國31[1942]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F239.4
主題
InfoField
政府審計
中圖分類
InfoField
F239.4
載體形態
InfoField
10,380頁

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current21:52, 19 June 2023Thumbnail for version as of 21:52, 19 June 2023754 × 1,097, 389 pages (12.43 MB)PencakeBot (talk | contribs)Upload 中國政府審計 (1/1) by 陶元琳編著 (batch task; nlc:data_416,10jh005689,51786; 民國圖書.5; 中國政府審計)

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