File:NLC416-01jh004255-12883 日本國庫事務綱要.pdf

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Original file ‎(1,239 × 1,754 pixels, file size: 23 MB, MIME type: application/pdf, 376 pages)

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日本國庫事務綱要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔(日〕大藏省]講演
image of artwork listed in title parameter on this page
Title
日本國庫事務綱要
Publisher
山東國稅廳籌備處
Description

此書系山東國稅廳籌備處在宣統二年（1910）派員赴日考察日本國庫事務及中央銀行制度期間，日本大藏省官員的講演錄。介紹日本的國庫機關組織、制度，國家財政的歲入、歲出、統計、簿記等各項財務情況。附錄：日本財政制度大綱、中國會計法草案、會計施行細則

目錄
第一章 國庫
第一節 國庫之觀念
第一款 國庫之意義
第二款 國庫與金庫之區別
第二節 國庫機關之組織
第一款 組織之方法
第二款 分權制度並其利害
第三款 集權制度並其利害
第三節 現行國庫制度
第一款 財政部
第二款 金庫
第四節 金庫與日本銀行之關係
第一款 日本銀行之組織
第二款 金庫事務與日本銀行之關係
第三款 金庫事務與日本銀行分科之關係
第二章 歲入
第一節 歲入之種類
第一款 租稅
第二款 租稅外諸收入
第二節 歲入徵收之順序
第一款 歲入基因之發動
第二款 納入義務之確定
第三款 歲入之查定
第四款 收入
第三節 歲入徵收之手續
第一款 國稅徵收之手續
第二款 關稅徵收之手續
第三款 租稅外諸收入收納之手續
第四款 出賣印花郵票現金收納之手續
第三章 歲出
第一節 歲出之種類
第一款 預算編成上之種類
第二款 預算議決上之種類
第三款 歲出檢查上之種類
第四款 定額使用上之種類
第二節 歲出支出之順序
第一款 定額使用權之發生
第二款 債務之確定
第三款 支付命令之發行
第四款 現金之支付
第三節 現金支出之手續
第一款 總論
第二款 支付於金庫所在地領款人之手續
第三款 支付於金庫所在地外領款人之手續
第四章 雜部
第一節 出納官吏
第二節 出納官吏出納現金之順序
第一款 出納官吏在金庫所在地出納現金之順序
第二款 出納官吏在金庫所在地外出納現金之順序
第三款 收入官吏繳納現金之順序
第三節 雜部保管金收支之手續
第四節 出納官吏以堅守證繳納現金之手續
第五章 現金運轉
第一節 支付基金
第二節 現金運送
第三節 撥兌回送
第四節 歲出撥兌
第六章 帳簿
第一節 關於歲入之帳簿
第一款 各部應設備之帳簿
第二款 金庫應設備之賬簿
第三款 國庫長應設備之帳簿
第二節 關於歲出之帳簿
第一款 各部應設備之帳簿
第二款 金庫應設備之帳簿
第三款 國庫長應設備之帳簿
第三節 關於雜部之帳簿
第一款 各部應設備帳簿
第二款 金庫應設備帳簿
第三款 國庫長應設備帳簿
第七章 計算報告
第一節 關於歲入之計算報告
第二節 關於歲出之計算報告
第三節 關於雜部之計算報告
第八章 出納證明
第一節 徵收並收入之證明
第二節 支出並支付之證明
第九章 金庫檢查
第一節 定時檢查
第二節 交替檢查
第三節 臨時檢查
附錄 日本財政制度大綱
中國會計法草案
會計施行細則

Language Chinese
Publication date 民國3[1914]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 國家圖書館
主題
InfoField
財政
中圖分類
InfoField
F813.13
拼音題名
InfoField
ri ben guo ku shi wu gang yao
載體形態
InfoField
360頁

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current14:06, 21 April 2023Thumbnail for version as of 14:06, 21 April 20231,239 × 1,754, 376 pages (23 MB)PencakeBot (talk | contribs)Upload 日本國庫事務綱要 (1/1) by [(日)大藏省]講演 (batch task; nlc:data_416,01jh004255,12883; 民國圖書-PD2022.1; 日本國庫事務綱要)

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