教學大綱 Syllabus

課程簡介Course Description

本課程旨在引導學生了解公共預算和財政的基本概念與相關議題，並探討政府財務行政管理的過程及內容。課程結構涵蓋公共預算的意義、編製、審議與執行等主題，並包括政府在財政上的角色與功能、預算的成本效益分析，以及租稅制度的介紹等。透過過各種教學方式，如制定教學講義、即時資料查詢、問題導向學習以及分組報告等方法，以提升學生批判性思考和問題解決能力。此外，課程還將引入遊戲化教學，增加學習的趣味性與參與感。整體而言，這門課程不僅著重於理論知識的學習，更強調實務技能的培養，旨在使學生能夠在未來的工作或學術研究中，具備解讀和理解公共預算與財政事務的能力。

This course aims to guide students to understand the basic concepts and related issues of public budgeting and finance, and to explore the process and content of government financial administration. The course structure covers topics such as the meaning, preparation, adoption and implementation of public budgeting, as well as the role and function of government in finance, cost-benefit analysis of budgets, and an introduction to the tax system. Through various teaching methods, such as handouts writing, real-time data inquiry, problem-based learning and group presentations, students have been able to enhance their critical thinking and problem-solving skills. In addition, gamification will be introduced to make learning more fun and engaging. Overall, this course not only focuses on the acquisition of theoretical knowledge, but also emphasizes the cultivation of practical skills, aiming to equip students with the ability to interpret and understand public budgets and financial affairs in their future work or academic research.