頁籤選單縮合
題名 | 我國政府預算分類制度之檢討 |
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作者姓名(中文) | 莊振輝; | 書刊名 | 國防管理學院學報 |
卷期 | 15:1 1994.01[民83.01] |
頁次 | 頁37-54 |
分類號 | 564.3 |
關鍵詞 | 預算; 預算法; 附屬預算; 特別財務帳目; 公共公司; Budget; Budget law; The annexed budget; Special treasury accounts; Public corporation; |
語文 | 中文(Chinese) |
中文摘要 | 世界各國政府預算均以基金為基本架構,我國亦不例外,預算法第四條 明定基金之定義與種類。但我國除有基金分類外,尚有預算分類規定,此為世界 其他國家所無而為我國所特有之制度。基金分類與預算分類雙軌併行制度實為我 國政府預算之重要特徵。但此種特殊制度曾被部份人士批評為預算體系和基金觀 念不能配合及混淆不清,因此本文乃針對政府預算分類制度進行研究。首先探討 預算基本理論,次介紹德、日、法等國類似我國之預算分類概況。又海峽彼岸之 中共近年來致力於經濟改革,各種法規制度亦見雛形,因此亦介紹中共之國家預 算管理條例,最後檢討我國預算分類制度後提出建議。 |
英文摘要 | This study was done on the unique budget classification system of Taiwan,Republic of Qiina; that is, the system containing both classification requirementfor budget and classification requirement for fund was introduced and then discussed. The classification requirement for fund has been popular at almost allcountries when governments around the world found the funa the necessary andsimpliest structure for making budget. The inclusion of the budget classificationrequirement to the fund classification for the normal government blidget structure is declared by the fourth article in Taiwan's Budget Law Regulation. Sincethe economic revolution within mainland China has oeen outstanding especiallythe National Budget Law in China, the review section of this research includedmainland China budget classification system as well as those in German, Japan,and France for having similar budget system to Taiwan's. Some basic theory onbudget was review at the begining of tnis paper. Some real examples on government budget classification system were discussed for comparision of pro andcon. The government budget cfassification system in Taiwan was studied and thecomparision of different system around the world was brought to people's attention. A suggestion was made on the improvement of Taiwan's budget systemsince this hybrid fund concept with budget system confused many people andhence brought into criticism. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。