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題名 | 解析預算法=Analysis of Budget Law |
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作者 | 施庚生; 施顯超; | 書刊名 | 經社法制論叢 |
卷期 | 25 2000.01[民89.01] |
頁次 | 頁325-357 |
分類號 | 564.3 |
關鍵詞 | 預算法; 預算; 預算制度; Budget; Budget law; Budgeting system; |
語文 | 中文(Chinese) |
中文摘要 | 預算法是我國預算制度之基石,歷經多次的檢討研修,不但保留原有預算法之優點與特色,抑且陸續引進先進之財政思潮。八十七年十月二十九日新修訂之預算法,更大富採用進步之預算理念,為我國未來預算制度,建立良好典範。本文即就預算法規定之內容從會計年度、預算架構、預算籌編、預算審議及預算執行等方面,由預算之基本概念,而至預算程序,逐一闡釋說明,並儘量以圖表列示,期能發揮實用,使知其然,並知其所然。 |
英文摘要 | The Budget Law is the essential foundation of the budgeting system for our nation. After a series of revision, it retains its original merits and characteristics, and continually introduces new finance ideas. New revised Budget Law on October 29, 1998, greatly adopted advanced budgeting concepts and theories and set up an excellent example for our nation future budgeting system. this article, from basic budgeting concepts to the procedures of budgeting, resolves explicitly each regulated content of the Budget Law in the area of the accounting budget year, budget structure, budget complication, budgetary discussion, and budget execution etc. in addition, enhanced charts and tables strive to present the material in a way that strengthens its effective application and ensures understanding of the framework. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。