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    <title>水產試驗所-預算決算</title>
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		<title><![CDATA[114年度特別決算]]></title>
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		<pubDate>Thu, 26 Feb 2026 05:14:15 GMT</pubDate>
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		<title><![CDATA[115年度單位預算案]]></title>
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		<title><![CDATA[114年度單位法定預算]]></title>
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		<title><![CDATA[112至113年度特別決算]]></title>
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		<context><![CDATA[「中華民國106年度中央政府總預算案審查總報告(修正本)」
請至農委會全球資訊網(首頁/資料下載/5.會計業務相關資料)
自行下載]]></context>
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		<pubDate>Sat, 15 Jun 2019 10:32:04 GMT</pubDate>
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一、為加強各項施政計畫與預算執行成效，各機關應依分配預算及計畫進度切實嚴格執行，其中屬公共建設計畫部分，應督促所屬及地方政府儘速完成招標作業，並加速執行，俾達成振興景氣及便利民眾生活之政策目標。
二、立法院凍結預算或其他有關業務推動之各項決議，相關主管機關應本於權責，參照現行法令規定妥為處理，如屬向立法院相關委員會專案報告後始得動支經費者，各機關應儘速將解凍專案報告函送立法院，並速洽各委員會依朝野協商結論於開議日後3個月內排案審查，以利業務之推動。
三、人事費應嚴格控管執行，並對人員進用妥為規劃，人力運用力求精簡，以避免人事費不足。另人事費若有結餘不得充作奬勵金、福利金或任何名目之獎金。
四、各機關辦理災害防救時，其所需經費應依災害防救法規定，本移緩濟急原則，確實檢討現有預算資源支應。
五、各部會科技發展計畫應配合國家建設長期展望妥慎規劃，其創新研發成果，應加速轉化為產業升級、轉型與國際競爭力提升之驅動力，讓整體科技預算有效鏈結產業應用及引導企業創新發展，活絡重點科技與產業發展。
六、各機關貴重精密儀器及設備請評估擴大開放共同使用，以提升使用效益。
七、為落實計畫預算精神及符合預算法規定，各機關107年度新興計畫或尚未核定之延續性計畫，應儘早研擬及完成核定程序。
八、各主管機關應全面清查所轄機關(基金)職工福利委員會之財團法人及國立大學接收日產情形，於完成清查前應先暫時停止處分不動產，並依法納為政府捐助之財團法人或國立大學校務基金接受監督，且將接收之財產歸還國家。
九、各機關含附屬單位及依預算法第62條之1所定財團法人於平面媒體、網路媒體、廣播媒體及電視媒體辦理政策宣導相關之廣告，應按月於機關網站資訊公開區中單獨列示公布，並由各該主管機關按季彙整送立法院。
十、各機關應確實依中央政府總預算編製作業手冊等相關規定編製年度預算，主計單位並應確實審核，善盡預算編審之責，倘日後經查核有未依規定辦理者，機關單位首長及相關人員應予懲處。
十一、各機關對於地方政府申請計畫型補助款，應確實依「中央對直轄市及縣（市）政府補助辦法」第14條規定審查，並依同辦法第15條規定建立管考及查核機制，以增進財務效能。
十二、為利瞭解政府補助資源分配之情形，爰各機關補助團體或個人之經費，於網際網路公開時，應增列直轄市或縣市別，就獲補助團體或個人可歸屬之直轄市或縣市分別列示。
十三、為便利人民共享及公平利用政府資訊，保障民眾知的權利，各部會應將「申請捐、補助費用之相關辦法」列入網頁「政府資訊公開」專區內，以利民眾查閱。
十四、各機關除機密預算外，應將所有預算及決算書完整資料公布於網站上，以便民眾查閱，並依行政院秘書長96年10月9日院臺法字第0960092454號函及行政院主計總處102年7月30日主資公字第1026000714號書函規定辦理。
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