File:NLC416-11jh000365-66562 廣西會計建設.pdf

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Summary

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廣西會計建設   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
張心澂著
image of artwork listed in title parameter on this page
Title
廣西會計建設
Publisher
中國計政學會[總發行者]
Description

研討該省1934年改革政府會計工作的計劃與實施步驟

目錄
（一） 引言
（甲） 會計為政治建設之一
（乙） 會計建設之主旨
（丙） 以前之改革
（丁） 最近之計畫
（二） 第一步設計及育才
（甲） 設計之機關
（乙） 調查
（子） 對於各機關會計之調查
（丑） 對於各機關事實之調查
（寅） 對於各種會計制度之調查
（丙） 制度方案
（子） 會計組織
（丑） 會計規章
（丁） 育才
（子） 訓練方案
（丑） 設所訓練
（寅） 結業派用
（三） 第二步頒布新制及改組機關
（甲） 頒布新制
（乙） 會計處之設立及其職掌
（丙） 審計處之設立及其職掌
（丁） 各機關會計出納人員之設置及其職掌
（四） 第三步推行新制及繼續育才
（甲） 視察及指導
（子） 派員視察指導
（丑） 養成所之指導會
（乙） 新制實行狀況
（子） 普通會計機關
（丑） 營業機關
（寅） 省金庫
（卯） 總會計
（丙） 養成所之訓練
（子） 縣金庫人員之短時訓練
（丑） 會計講演會
（寅） 續辦各班
（五） 第四步整理縣會計
（甲） 縣地方機關會計
（乙） 縣會計員之設置
（丙） 新制之頒行
（子） 縣地方總會計組織
（丑） 縣地方金庫會計組織
（寅） 地方縣會計規則
（六） 廣西會計之特點
（甲） 超然主計制
（乙） 會計集中制
（丙） 預算演繹制
（丁） 預算統制制
（戊） 權責發生制
（己） 金庫出納制
（庚） 事前事後審計合一制
（辛） 簡易會計制
（壬） 改良中式簿記
（癸） 采各制各說之長兼包並蓄
（七） 會計改進之效果
（甲） 觀念之轉移
（乙） 人才之養成
（丙） 總會計組織完備足以統理一切
（丁） 分會計手續節省增加工作效率
（戊） 會計人員不隨長官雲留會計事循軌而行
（己） 預算之限制
（庚） 款項不易私挪侵蝕
（辛） 欠解及挪用之款易於發現
（壬） 資產負債損益之不確實得以發現改正

Language Chinese
Publication date 民國25[1936]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F812.96
主題
InfoField
會計
中圖分類
InfoField
F812.96
載體形態
InfoField
90頁

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current00:31, 20 June 2023Thumbnail for version as of 00:31, 20 June 2023827 × 1,370, 100 pages (3.08 MB)PencakeBot (talk | contribs)Upload 廣西會計建設 (1/1) by 張心澂著 (batch task; nlc:data_416,11jh000365,66562; 民國圖書.5; 廣西會計建設)

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