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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/92619


    Title: 我國國營事業預算實務及其改進之研究
    Authors: 郭碧娥
    Guo, Bi-E
    Contributors: 陳奮
    CHEN,FEN
    郭碧娥
    Guo, Bi-E
    Keywords: 台灣
    國營事業
    實務
    改進
    理論
    會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1980
    Issue Date: 2016-05-06 10:35:49 (UTC+8)
    Abstract: 第一章概述我國國營事業及其預算之現況, 並簡介現代預算之理論與實務。第二章至第五章分就國營事業預算之編審、固定資產投資預算之編審、預算執行及預算考核四方面, 說明現行國營事業預算實施現況, 並針對其實務方面詳加剖析, 指出缺失所在, 及提出若干改進建議, 期使國營事業預算編審、執行與考核之整體作業更臻健全, 充分發揮預算功能。第六章全文之總結, 並提出若干綜合性之建議, 以為日後國營事業預算改進之參考。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002007870
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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