課程大綱

內容

課程概述

本課程之教學宗旨在於引導同學認識公共財務管理之基本概念與議題，瞭解政府部門財務行政管理之過程及內容，使同學對政府公共資源之配置過程，有整體的認知。同時，培養學生閱讀、理解財務行政與管理相關書表之能力。

This course intends to guide students to know the basic concepts and issues of public financial management, to realize the process of fiscal administration in public sector, as well as to help students understand the process of allocation on public resources. At the same time, skill of reading and writing the financial sheet and tables will be cultivated.

授課內容

1、公共財務管理基本概念

2、預算的籌編

3、預算的審議

4、預算的執行

5、決算與審計

6、成本效益分析

7、預算制度的發展