File:NLC416-11jh000372-54326 政府審計述要.pdf

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政府審計述要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
張漢卿編著
image of artwork listed in title parameter on this page
Title
政府審計述要
Publisher
杭州正中書局[發行者]
Description

敘述當時審計制度及實務。內分概述、事前審計、事後審計、稽察4章，並列入各種規章、表簿報告格式。附錄有關審計法規及預算、決算、會計、公庫、財政收支系統等法規9種

目錄
第一章 概述
第一節 審計職權及其在法律上之地位
第二節 審計機關及管轄事務
第三節 審計職務之執行方式及審計報告
第四節 審計程序及審計會議
第五節 責任及處分
第二章 事前審計
第一節 分配預算之審核
甲 分配預算之編送時期
乙 預算科目
（一） 某機關歲入來源別暫行預算科目實例
1 徵收機關之例（某分區稅務管理所）
2 非徵收機關之例（某農場）
（二） 某機關歲出用途別暫行預算科目實例
（三） 營業機關預算科目及實例
1 各機關有盈餘時適用各表之科目
2 各機關有虧損時適用各表之科目
丙 預算書表格式
（一） 各機關單位預算格式及說明
（二） 營業概算書格式
（三） 各特種基金歲入歲出總表格式
丁 各級政府概算及預算縕審之程序及時期
（一） 中央概算及預算
（二） 省地方概算及預算
（三） 直隸於行政院之市政府概算及預算
（四） 縣政府及隸屬於省之市政府概算及預算
戊 歲入歲出分配預算格式及說明
己 審查分配預算應注意之事項
庚 審查報告格式
辛 分配預算審核後之處理
第二節 解款書及領款書報核聯之審核
甲 解款程序及收款書解款書格式
（一） 中央機關解款程序
（二） 浙江省地方機關解款程序
（三） 中央各機關解款書及國庫收款書格式
（四） 浙江省地方機關解款單格式
乙 領款程序及請款書領款書格式
（一） 中央機關領款程序
（二） 浙江省地方機關領款程序
（三） 中央機關請款書支令及領款單格式
（四） 浙江省地方機關請款書支令及領款單格式
丙 審查解款書及領款書報枋聯應注意事項
丁 解款及領款書報核聯審核後之處理
戊 審查報告登記簿及月報表格式
第三節 支付書命令聯之審核
甲 支付書格式
乙 審核支付書應注意事項
丙 支付書審核後之處理
丁 支付命令准駁理由書及核准通知格式
戊 登記簿及報表格式
第四節 公庫法與公庫法旅行細則規定之收支程序及請款書支付書撥款通知單支票等格式
甲 收支程序
乙 請款書支付書撥款通知單支票之格式及說明
第五節 現行事前審計事務上應行改進事項之擬議
第三章 事後審計
第一節 計算書類之審核
甲 各機關應送之計算書類及期限
（一） 會計法規定之會計報表
（二） 應送審計機關審核之報表
（三） 送審期限
乙 會計科目
（一） 歲入類
1 資力及資產
2 負擔及負債
（二） 經費類
1 資力及資產
2 負擔及負債
（三） 余絀
（四） 財產統制賬簿
丙 計算書類格式（卽報表格式）
（一） 歲入類報表格式
（二） 經費類報表格式
丁 審核計算書類應注意事項
（一） 收入計算書類（卽歲入累計表等件）
（二） 支出計算書類（卽經費累計表等件）
戊 計算書類審核後之處理
己 審核報告格式及填列方法
（一） 各式
（二） 填列方法
庚 審核通知及核准通知格式
辛 登記薄及月報表格式
第二節 庫款收支報告之審核
第三節 單位決算書類之審核
甲 決算書類之格式
乙 審核決算書類應注意事項
丙 審核後之處理及審核表與核准格式
第四節 總決算之審定
甲 審查總決算應注意事項
乙 審核後之處理
第五節 支出憑證單據證明規則及出差旅費規則
第四章 稽察
第一節 稽察收支
第二節 檢查公庫及各機關庫存
第三節 檢查財產物品材料
第四節 監標
第五節 監視驗收
第六節 監視變賣或出租公有財物
第七節 監視公債抽籤償還及銷毀收回債券
第八節 參加事項
第九節 稽察兼職兼薪
第十節 登記簿及報表格式
第十一節 稽察章則
第五章 就地審計
第一節 就地審計之程序
第二節 報告格式
第三節 就地審計法令
第一 審計部組織法
第二 審計處組織法
第三 審計法
第四 審計施行細則
第五 預算法
第六 決算法
第七 會計法
第八 公庫法
第九 財政收支系統法

Language Chinese
Publication date 民國二十八年[1939]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F239.4
主題
InfoField
政府審計
中圖分類
InfoField
F239.4
載體形態
InfoField
[19],342頁

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