本課程旨在從公部門與非營利組織財務行政及預算管理出發，引導學生熟悉公部門與非營利組織預算和財務管
理之重要理論概念與範疇，認識兩者之財務行政與管理之基本性質和要點，從而進一步了解公部門與非營利組
織中，預算、財務政策之決策形成，預算編擬、審議、執行、監督之意義與內涵，以及公部門與非營利組織預
算管理中的預算過程與課責，培養學生對公部門和非營利組織財務行政及財務管理之整體認知的能力。
《 課程簡介 -- English 》
By focusing on the public and non-profit organizations’ fiscal administration and financial management, this course intends to guide the students to explore various critical issues and theories of Budgeting and Financial Management in both public institutions and non-profit organizations, and to learn about the basic principles, concepts and properties of fiscal administration and financial management in the said sectors. It will facilitate the students’ understanding of the budgetary decision making, financial policy formation, and budgetary processes, reviews, implementations, and supervisions, as well as of budgeting accountability and responsibility along with their embedded implications and significances. After all, it will improve the students’ capability of understanding the operation and administration of public and non-profit organizations’ fiscal administration and financial management today.
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