Through discussion and analysis of more difficult and complex cases, participants can gain a clearer and more accurate understanding on the management systems and procedures of public finance. 
透過對疑難及較複雜的個案進行探討分析，讓學員對公共財政管理制度及程序有更清晰及準確的理解。

Course Contents are as follows: 
課程內容如下：

• Accounting system for public finance management
  公共財政管理的會計制度 
• Preparation of fiscal budget
  編制財政預算
• Execution of budget expenditure
  執行預算開支
• Budget revision, budget modification and supplementary budget
  預算修正、預算修改及補充預算
• The one-twelfth system
  十二分之一制度 
• Multi-year fiscal burden
  跨年度財政負擔 
• Handling of expenditure over the years
  歷年開支之處理 
• Operation of the standing fund system
  常設基金制度之運作 
• Return of public funds
  公款退回及返還
• Investment and development plan of the administrative sector – PIDDA
  行政當局投資與發展計劃 – PIDDA 
• Economic classification of expenditure
  開支的經濟分類 
• Fiscal reserve system
  財政儲備制度 
• Implementation and practice of the major laws in the field of public finance
  公共財政管理範疇的主要法例在實務上之實施及運用