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1. ??? ???? (品目別 豫算制度, Line-Item Budgeting System ; LIBS)
2. ???? ???? (成果主義 豫算制度, Performance Budgeting System ; PBS)
3. ?????? (計劃豫算制度, Planning Programming Budgeting System ; PPBS, PPB)
4. ??? ???? (Zero-Base Budgeting System ; ZBB)????
??? ? ??? ??? ??? ????? ??? ?????, ????? ???? ??????, ????? ??? ??????? ???? ??. ??? ???????? ??? ??????? ??? ??? ????? ??.
???? ???? ? ?, ??? ????? ???? 1920????? ??? ???? ???????, ??? ????? ????? ???? ?????, 1970?? ????? ???? ???? ????? ???? ???. ?? ? ????? ??? ??? ????? ??.
1. ??? ???? (品目別 豫算制度, Line-Item Budgeting System ; LIBS)
????? 1688?? ????? ?? ?????? ?????? ?? ??? ??? ??? ???? ????. ? ? 19??? ????? ??? ??? ?? ??? ????? ??? ??? ?? ?????, ??? ???? ? ??? ???????.
??? ????? ??? ??? ????? ??? ??? ??? ????? ????? ??? ???? ????? ????? ????. ?? ????(?: ???, ???, ????? ?)? ??? ??? ??, ? ????? ???? ???? ???? ??? ?? ???? ?? ???? ????. ?????? 1920??? ?????.
?? ① ???? ?? ??????? ??? ? ??.
② ??? ??????? ????? ???? ??, ??, ??? ????? ?? ?????.
③ ??? ?????. ????? ??? ??? ????.
④ ?? ???? ????? ?????. → ????? ??? ? ????.
⑤ ?? ????? ?? ??? ? ??.
?? ① ??? ?? ??? ???? ??? ????? ?? ???? ????.????
· 1) ??, 2004, ???? ?? ??????, ???? ??
· 2) ??? ? ??? ??, 2003, ?????, ?????
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Ai ???????? ??? ??? ??? ????, ??? ???? ???? ?? ??? ????? ? ??? ?????. ?? ??? ?? ?????! -
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?????, ???? ? ?? ?? ?? ? ????? ????? ????? ??? ??? ????. -
?????? ???? ??? ??? ???? ???? ??? ???? ???, ??? 4?? ???? ??? ? ?????? ????.
???? ???? ??? ?? ??? ?? ?? ??? ??? ????? ??? ?? ??? ????? ?? ?????? ?? ???? ?? ?? ?? ??? 70% ?? ??? ???? ?? (???? ??? ? ?? ?? ???) ???? ?? ???, ????, ??, ?? ?? ??? ??? ?? ??? ??? ?? ??? ??? ???? ?? ??
?? ??? ??? ??? ???!
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4???
Ⅰ. ?? 1970?? ?? ????? ???? ? ???? ??? ????? ??? ??? ????? ????? ???????? ??? ?? ??. ??? ?? ?? ????? ??? ????? ??? ?? ????????? ???, ??? ?? ??? ??? ???? ?? ???? ?? ??? ??? ???? ?????. ?? ??????.. -
[????, ?????, ???? ????] ??? ??? ?? ? ??? ???
7???
<??1> ??? ???? ??? ?? → ?? → ?? → ?? Ⅱ. ?? 1. ??? ?? ??(決算)?? ??? ????? ??? ???????? ????? ??, ???? ?? ??? ???? ? ????? ?????? ????, ????? ???? ?? ?? ????? ??? ????(financial statemen..
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2???
??, ??????? ??? ?? ???? ????????? ??? ??? ? ??. ?????? ???? ??? ?? ??? ???? ???? ?? ????. ??? ????????? ???? ??? ??????? ??? ??? ??, ??, ???? ???? ?? ????? ???. ???? ?? ??? ????? ??, ??, ????? ??? ???..
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1???
Ⅰ.序論 ??? ??? ??? ??? ?? ??? ??? ??? ??? ????? ??, ??, ??? ? ?? ?? ? ?? ??? ??? ?????? ?? ??? ??? ? ? ??. Ⅱ.???? ???, ??? 1.??????? ????? ???? ??? ??? ?????? ??? ???? ??? ??? ??? ??? ???? ??..
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[?????] ??????(PPBS)
3???
Ⅰ. ?? 1. ?? ??????? ???? ??(Planning)? ???? ????(Budgeting)?? ????? ?? ????(Programming)? ?? ????? ?????? ????? ?? ????? ????? ?? ??? ??? ????? ????? ????? ???? ??. ??? ??? ??? ???? ???? ???? ..
???? ??? ?????
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- [????] ????? ???? - ??? ????(LIBS), ????????(PBS), ??????(PPBS), ???????(ZBB)
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- 2,000?
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?? ??? ????? EasyAI
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