File:NLC416-15jh004105-91540 計政法規.pdf

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計政法規   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
聞亦有編
image of artwork listed in title parameter on this page
Title
計政法規
Publisher
大東書局[發行者]
Description

分主計、審計、附錄3編。輯入有關組織服務、歲計會計、統計、審計法規等100餘種

目錄
第二篇 審計
審計部組織法
審計處組織法
審計法
審計法施行細則
審計法施行細則第十二條之實施辦法
公有營業及公有事業機關審計條例
審計部暨所屬各處辦理各機關就地審計事務規則
審計部巡迴審計實施辦法
審計部各省審計處抽查縣市財務暫行辦法
田賦征賣及徵購糧食審計規則
審計機關稽察各機關營繕工程及購置變賣財物辦法
審計部稽察證使用規則（附稽察證格式）
支出憑證單據證明規則
第三篇 附錄
一 有審主計審計之各重要財務法規及共補充規定
財政收支系統法（附收入、支出及稅課分類表）
財政收支系統法施行條例
改訂財政收支系統實施綱要（附財政收支系統分類表）
中央分配縣市國稅處理辦法
公庫法
公庫法施行細則
附：請款書、支付書、撥款通知單、公庫支票、繳款書、領款收據、支用機關現金出納旬報表、收入機關日報表、各機關保管品報告表等格式及填法
收入退還支出收回處理辦法
中央各機關經管特種基金收支處理暫行辦法
游擊區域及接近戰區地方各機關收支處理暫行辦法
改進國庫款項支撥辦法
附：各省市經臨各費及分配縣市國稅改善劃撥辦法
國庫統一處理各省收支辦法
國庫統一處理各省收支辦法編送會讀報告補充辦法
國庫主管機關稽核各機關收支庫款辦法
公有營業機關收支處理及查核辦法
三十三年度國庫收支結束辦法
有關公庫法各補充規定
（一） 公庫法實施各事項之規定
（二） 公庫法施行區域及日期之規定
（三） 零星收入限額施寬之規定
（四） 額客另用金內零星支出發放手續變通之規定
（五） 公庫法所稱里程之規定
（六） 緊急命令撥付款限制之規定
（七） 公庫支票簽發手續及流通辦法之規定
（八） 領用直支款機關應送印鑑之規定
（九） 中央銀行代理國庫契約內有關條文之摘錄
國內出差旅費規則
印度緬甸越南香港等地出差旅費規則
二 重要釋例及有關補充事項
（一） 圈於各機關主計部份編制員額訂入本機關組織內之規定
（二） 關於縣（市）政府會計室組織規程第五條第二項條文之解釋
（三） 關於縣（市）政府會計室組織規程第五條條文之解釋
（四） 關於各縣市鄉鎮公所辦理會計統計人員不屬越然主計系統之解釋
（五） 關於中央機關與地方政府合辦公營企業會計機構主管問題之規定
（六） 關於自治貪污條例第九條規定會計人員應依法檢舉密報之解釋
（七） 關於會計人員點查庫存現金之指示
（八） 關於會計人員不應負實地稽察責任之指示
（九） 關於發行公債之法令及還本付息之本息票等毋庸由主辦會計人員會簽之指示
（十） 關於各機關不遵公庫法會計法之規定自為現金出納時會計人員責任問題之解釋
（十一） 關於預算法第六十二條及第六十四條轉賬加入下年度歲入歲出之解釋
（十二） 關於分配預算互相流用範圍之解釋
（十三） 關於預算科目流用表格式之規定
（十四） 關於省市單位預算內科目互相移用之規定
（十五） 關於營業預算盈虧撥補表內「歷年積盈」編列方法之指示
（十六） 關於事業經費預算管理費用與非管理費用限制流用之規定
（十七） 關於追加預算核轉機關之規定
（十八） 關於市政府會計機構與財政機關編制概預算職掌劃分問題之解釋
（十九） 關於鄉鎮預算是否為縣總預算內單位預算之解釋
（二十） 關於編制鄉鎮預算之解釋
（二十一） 關於機關裁併辦理決算之規定
（二十二） 關於分會計及附屬單位會計之分會計以下會計組織稱謂之規定
（二十三） 關於普通經費之債務逾公庫法施行細則第三十一條所定三個月期限後得在五年有效期間內隨時辦理轉賬手續之解釋
（二十四） 關於普通公務機關會計上有關庫款收支結束事項之處理分錄
（二十五） 關於各機關十二月份經費尚未領到時年度結賬期限之指示
（二十六） 關於各機關經費存款剩餘歸入收入總存款原始憑證之規定
（二十七） 關於機關或基金裁撤或合併時未了會計事務處理辦法之規定
（二十八） 關於機關長官更動時有關會計交代疑義之解釋
（二十九） 關於營業預算業務費用得依營業實際需要伸縮之解釋
（三十） 關於公有營業機關盈餘分配各項提存及確定資產重估價與折舊計算方法之核示
（三十一） 關於國營事業政府資金計息及盈餘分配原則之規定
（三十二） 關於製造業統一會計科目內「佣金」科目之解釋
（三十三） 關於刪除公有營來機關會計月報種類之規定
（三十四） 關於公有營業機關收支處理及查核辦法第三條條文之解釋
（三十五） 關於抗戰期中整理損失財產賬目計算折舊估計損失價值及歲入減少額之劃一規定
（三十六） 關於公庫法會計部份及公庫組織之解釋
（三十七） 關於各機關購買物品超越限價報銷辦法之規定
（三十八） 關於修正國內出差旅費規則及印度緬甸越南香港等地出差旅費規則適用範圍之規定
（三十九） 關於數位萬萬稱「億」之規定
（四十） 關於非常時期公務員任用補充辦法主計人員得同樣適用之解釋

Language Chinese
Publication date 1947
publication_date QS:P577,+1947-00-00T00:00:00Z/9
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/D929.6/277
主題
InfoField
財務管理
中圖分類
InfoField
D922.262
載體形態
InfoField
339-523頁

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