同學在習修完財政學之後，對於我國的相關財政議題會有所認識。然而，財政學著重在於中央政府的層面，地方政府的財政議題則有待本門課來加以認識。整體而言，此門課是財政學的補充教材，同學們在修習完財政學、與地方財政管理那門課之後，才能夠對於我國從中央到地方的財政議題能夠有一全面性的了解。所以，鼓勵對於財務行政議題有興趣的同學來選修。

After studying finance, students will have an understanding of relevant financial issues in our country. However, finance focuses on the level of the central government, while the fiscal issues of local governments need to be understood in this course. Overall, this course is a supplementary textbook for finance. Only after students have completed the course on finance and local financial management can they have a comprehensive understanding of my country's fiscal issues from the central to local governments. Therefore, students who are interested in financial and administrative topics are encouraged to take this elective course.

地方財政管理要義，2008，林錫俊，五南文化。
地方財政管理--理論與實務，2000，林錫俊，高雄復文。
地方預算管理制度，2003，林錫俊，高雄復文。

Essentials of Local Financial Management, 2008, Lin Xijun, Wunan Culture.
Local Financial Management - Theory and Practice, 2000, Lin Xijun, Kaohsiung Republish.
Local Budget Management System, 2003, Lin Xijun, Kaohsiung reply.