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。本學期的課程分為三大部份，第一部份是從政府收入：包括公共經濟與政府角色、租稅一般理論、租稅各論、稅務行政。第二部份是政府預算：包括政府預算制度的理論與發展、政府預算之籌編、審議、審計、以及其他預算之議題。第三部份是公共財務管理：包括預算赤字與公債問題、公債管理、公庫管理等。本課程冀望涵蓋國內外的財政預算熱門議題。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. The courses during this period are divided into three major parts. The first part is government revenue: including public economy and government roles, general theory of renting tax, various renting tax, and tax administration. The second part is government budget: including the theory and development of the government budget system, the editing of government budgets, the review, review, and other budget issues. The third part is public financial management: including budget deficits and debt issues, debt management, warehouse management, etc. This course hopes to cover hot topics on financial budgets at home and abroad.
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。
徐仁輝，2009，公共財務管理，智勝文化。
Li Yunjie, Sun Keqiang, Li Hanfeng, Lin Bowen, 2007, Government Finance and Budget, published by Wunan Book.
Xu In-ho, 2009, Public financial management, Smart culture.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 出席率出席率 Attendance rate |
20 | |
| 期中考試期中考試 Midterm exam |
40 | |
| 期末考試期末考試 Final exam |
40 |
