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 common politics, and the operations of government agencies need to be supported by financial budgets. Therefore, the goodness of finance is related to the goodness and lack of government operations. In particular, in recent years, the people have been eager to govern, and have paid much attention to whether the government can achieve the goal of good governance. All of this requires sound financial support to be completed. This course is to allow students who are studying to understand the functions of the government's financial budget and the key to the establishment of related systems to achieve sound financial stability. After learning economics, students enter the field of financial studies and are expected to have a further in-depth understanding of the financial issues of public authorities.

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 Keqiang, Li Hanfeng, Lin Bowen, 2007, Government Finance and Budget, published by Wunan Book.