財政為庶政之母，政府機關的運作需由財政預算來加以支持，因此，財政之良窳悠關政府運作之良善與否。尤其是，近幾年來人民望治心切，對於政府能否達到善治之目標也多所關注，而這一切都需要健全的財政來加以支持，才得以完成。本課程即是要讓修習的同學能夠了解到政府的財政預算之功能，以及其相關制度的建立來成就健全財政之關鍵。同學們在學習過經濟學之後，再進入到財政學的領域，可望對公部們的財政議題能夠有進一步的深入了解。Finance is the mother of government, and the operation of government agencies needs to be supported by financial budgets. Therefore, the soundness of finances is closely related to the soundness of government operations. In particular, in recent years, the people have been eager for governance and have paid more attention to whether the government can achieve the goal of good governance. All of this requires the support of sound finances to be completed. The purpose of this course is to enable students to understand the functions of the government's fiscal budget and the establishment of related systems, which is the key to achieving sound finances. After students have studied economics and then enter the field of finance, they are expected to have a deeper understanding of the financial issues of the public sector.
李允傑、孫克難、李顯峰、林博文，2007，政府財務與預算，五南圖書出版。
Li Yunjie, Sun Kenan, Li Xianfeng, Lin Bowen, 2007, Government Finance and Budget, published by Wunan Books.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 出席率出席率 Attendance |
20 | |
| 期中考試期中考試 midterm exam |
40 | |
| 期末考試期末考試 final exam |
40 |
