File:NLC416-12jh003193-43479 主計與審計.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file (795 × 1,122 pixels, file size: 2.32 MB, MIME type: application/pdf, 62 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
主計與審計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
聞亦有講
image of artwork listed in title parameter on this page
Title
主計與審計
Publisher
[中央訓練團]
Description

本書為中央訓練團黨政訓練班講演錄。分4個部分：緒言、主計、審計、結論

目錄
甲 緒言
乙 主計
一 我國未設超然主計制度以前計政紊亂之情形
1 預算編制之情形
2 會計制度及會計人員
3 收支情形
二 近十年來推進主計制度之概況
1 歲面
（一） 關於中央歲入歲出總預算之編造
（二） 關於中央營業基金預算之編審
（三） 關於地方預算之編審
（四） 關於決算之匯編
2 會計方面
（一） 關於各機關會計人員之設置
（二） 關於會計制度之訂定
（三） 關於會計總報告之匯編
3 統計方面
（一） 關於各機關統計人員之設置
（二） 關於公務統計方案之擬訂
（三） 關於全國統計總報告之匯編
（四） 關於物價統計之編制
三 主計機關之組織及執行職務有關法規概要
1 組織及人員任用法規
2 執行職務有關法規
（一） 預算法及決算法
（二） 會計法
（三） 統計法
四 待解決之問題
1 預算編制機關問題
2 主計經費問題
3 主計人材培養問題
丙 審計
一 民國以來審計制度演進之沿革
1 審計制度創始時期
2 監察權下之審計時期
3 創立事前審計時期
4 完成五權分治增設稽察權推行地方審計時期
5 實施就地審計及推行縣財務審計時期
二 現行審計制度概述
1 審計職權之隸屬系統
2 審計職權行使之範圍
3 審計職權之內容
4 審計機關之組織
5 審計機關間管轄權之劃分
6 審計人員之獨立行使職權
7 行使職權之方式
8 行使職權之事務
9 行使職權時之處置
10 行使職權時必要之處置
三 現行審計程序及審核方法
1 審計程序——事前審計事後審計稽察及就地審計各程序
2 審核方法
（一） 報告之查核
（二） 簿籍之檢查
（三） 現金票據證券之檢查
（四） 財物之盤查
（五） 特種審計
四 最近審計工作概況
五 待解決之問題
1 收入稽核問題
2 就地審計制度積極推進問題
3 審計人員訓練問題
4 審計技術劃一問題
丁 結論

Language Chinese
Publication date 民國三十年[1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96/895
主題
InfoField
會計學
中圖分類
InfoField
F812.96
載體形態
InfoField
54頁

Licensing

[edit]
This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
This image is now in the public domain in China because its term of copyright has expired.

According to copyright laws of the People's Republic of China (with legal jurisdiction in the mainland only, excluding Hong Kong and Macao), amended November 11, 2020, Works of legal persons or organizations without legal personality, or service works, or audiovisual works, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation. For photography works of natural persons whose copyright protection period expires before June 1, 2021 belong to the public domain. All other works of natural persons enter the public domain 50 years after the death of the creator.
According to copyright laws of Republic of China (currently with jurisdiction in Taiwan, Penghu, Kinmen, Matsu, etc.), all photographs and cinematographic works, and all works whose copyright holder is a juristic person, enter the public domain 50 years after they were first published, or if unpublished 50 years from creation, and all other applicable works enter the public domain 50 years after the death of the creator.

Important note: Works of foreign (non-U.S.) origin must be out of copyright or freely licensed in both their home country and the United States in order to be accepted on Commons. Works of Chinese origin that have entered the public domain in the U.S. due to certain circumstances (such as publication in noncompliance with U.S. copyright formalities) may have had their U.S. copyright restored under the Uruguay Round Agreements Act (URAA) if the work was under copyright in its country of origin on the date that the URAA took effect in that country. (For the People's Republic of China, the URAA took effect on January 1, 1996. For the Republic of China (ROC), the URAA took effect on January 1, 2002.[1])
To uploader: Please provide where the image was first published and who created it or held its copyright.
You must also include a United States public domain tag to indicate why this work is in the public domain in the United States.
 Note that this work might not be in the public domain in countries that do not apply the rule of the shorter term and have copyright terms longer than life of the author plus 50 years. In particular, Mexico is 100 years, Jamaica is 95 years, Colombia is 80 years, Guatemala and Samoa are 75 years, Switzerland and the United States are 70 years, and Venezuela is 60 years.

čeština ∙ Deutsch ∙ English ∙ português ∙ română ∙ slovenščina ∙ Tagalog ∙ Tiếng Việt ∙ македонски ∙ русский ∙ മലയാളം ∙ ไทย ∙ 한국어 ∙ 日本語 ∙ 简体中文‎ ∙ 繁體中文 ∙ +/−


This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.

Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current07:42, 11 June 2023Thumbnail for version as of 07:42, 11 June 2023795 × 1,122, 62 pages (2.32 MB)PencakeBot (talk | contribs)Upload 主計與審計 (1/1) by 聞亦有講 (batch task; nlc:data_416,12jh003193,43479; 民國圖書.7; 主計與審計)

You cannot overwrite this file.

The following page uses this file:

Metadata

This file contains additional information such as Exif metadata which may have been added by the digital camera, scanner, or software program used to create or digitize it. If the file has been modified from its original state, some details such as the timestamp may not fully reflect those of the original file. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.

Retrieved from "https://commons.wikimedia.org/w/index.php?title=File:NLC416-12jh003193-43479_主計與審計.pdf&oldid=775388405"