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 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. The course of this semester is divided into three parts. The first part is from government revenue: including public economy and government role, general theory of taxation, various taxation treatises, and taxation administration. The second part is government budget: including the theory and development of government budget system, government budget preparation, review, auditing, and other budget issues. The third part is public financial management: including budget deficit and public debt issues, public debt management, public treasury management, etc. This course hopes to cover hot fiscal budget issues at home and abroad.
李永騰、孫克難、李顯峰、劉志宏，2023，政府財務與預算（修訂再版），國立空中大學出版。
徐仁輝、蔡馨芳，2020，公共財務管理：公共預算與財務行政，智勝文化。
Li Yongteng, Sun Kenan, Li Xianfeng, Liu Zhihong, 2023, Government Finance and Budget (revised and reprinted), published by National Air University.
Xu Renhui and Cai Xinfang, 2020, Public Financial Management: Public Budgeting and Financial Administration, Wise Victory Culture.
| 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 |
