| Reference: | 參考文獻
中文部分
01 李金桐，財政學，七十八年修訂版，五南圖書公司
02 林華德，當代財政學，七十八年三版，大中國圖書公司
03 劉永憲，財政學原理，七十六年修訂版，文笙書局
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