PRESCOTT BUDGETING

For months part-angel Clara Gardner trained to face the raging forest fire from her visions and rescue the alluring and mysterious Christian Prescott from the blaze. But nothing could prepare her for

《Dollars to Doughnuts!》系列以親切故事幫助孩子理解重要的金錢觀念。本集中，Julian和Lucy在料理課釀成「麵糊災難」，為了修補廚房，他們打算辦一場烘焙義賣會。但他們很快遇上難題——要怎麼擬定預算？而且還得守住？From budgeting to spending, to credit cards and gift cards, this new early chapter book series tackles and explains big financial topics for kids, Dollars to Doughnuts! After a batter disaster, Julian and Lucy's cooking class needs a kitchen cleanup, including a new paint job. Luckily, they have a plan to make things right--they'll simply throw the bake sale of the century! But their sweet dreams dissolve like sugar when faced with the b-word: Budget. What is a budget and how are they ever supposed to stay within it? In this early chapter book designed to help kids decipher finance facts and fallacies, Lucy and Julian discover the ins and outs of budgeting.

《Dollars to Doughnuts!》系列用孩子熟悉的日常情境，談理財中的選擇與價值判斷。Lucy最近常和新同學Avery一起出門吃冰、喝飲料、玩遊戲，花了不少零用錢。現在Avery想去人氣活動SugarFest，Lucy心動不已，但Julian卻認為也有不用花錢的好選擇。透過孩子間的互動，故事引導讀者思考：什麼才是真正值得的花費？From budgeting to spending, from good deals to bad value, this new early chapter book series, Dollars to Doughnuts, tackles and explains big financial topics for kids! Lately Lucy has been spending a lot of time--and money--with Avery, the rich new girl in school: ice cream after school, boba teas, the arcade. Now Avery wants to go to SugarFest, the hottest, sweetest ticket in the city. Lucy thinks it will be amazing. Her best friend, Julian, on the other hand, isn't sure. Why can't they do something free instead?

《Dollars to Doughnuts!》系列以淺顯故事帶孩子理解金錢的運作。本集中，Julian努力存錢，把硬幣與紙鈔都交給他最信任的存錢筒Wilbur保管。但家人和朋友都建議他把錢存進銀行。Julian該聽從建議，開設儲蓄帳戶嗎？From budgeting to spending, to piggy banks to savings accounts, this new early chapter book series tackles and explains big financial topics for kids, Dollars to Doughnuts! Julian has saved his pennies--and quarters and dollars--for ages. He keeps them in a safe place, at the top of the closet, behind his winter blanket in his trusty piggy bank, Wilbur. But now his mom, his dad, even his best friend, Lucy, who barely saves any money at all, says Wilbur isn't safe enough. They want him to move his money to a bank! Will Julian keep Wilbur, or open a savings account? What's the right thing to do?

《Dollars to Doughnuts!》是專為孩子設計的理財啟蒙系列，從零用錢到刷卡觀念，輕鬆入門。當Lucy生日收到一張塑膠卡，她開心地想買一件亮晶晶的上衣，卻發現金額不夠——原來禮物卡和信用卡不一樣？透過Lucy與好友Julian的日常經歷，孩子將自然理解禮物卡與信用卡的差異、各自的優缺點，是適合初階閱讀者的理財故事入門From budgeting to spending, from credit cards to gift cards, this new early chapter book series tackles and explains big financial topics for kids, Dollars to Doughnuts! When Lucy's aunt gives her a card--the plastic kind--for her birthday, Lucy knows just the blinged-out sweatshirt to spend it on. She plunks the card down at the store, but, cringe, it comes up short! Wait, what's the difference between a gift card and a credit card? In this early chapter book designed to help kids decipher finance facts and fallacies, Lucy and her best friend, Julian, find out about the pros and cons of gift cards versus credit cards.

第一篇　政府收入篇第 1章　公共經濟與政府角色第 2章　租稅的一般理論第 3章　租稅各論第 4章　稅務行政第二篇　政府預算篇第 5章　預算制度的理論與發展第 6章　政府預算之籌編第 7章　政府預算之審議第 8章　政府決算與審計第 9章　政府預算與公共政策第 10章　財政分權的理論與實務第 11章　我國中央與地方的財政劃分第 12章　績效基礎預算 (Performance-Based Budgeting)的發展新趨勢第三篇　公共財務管理篇第 13章　預算赤字與公債問題第 14章　公債管理第15 章　公庫管理第16 章　事務管理與政府採購

花一整年催生一本臺北市政府推動「參與式預算」（participatory budgeting）的專書，到底有什麼意義？歷經八年，總共22億多元的預算通過，121萬多公民的參與，計有477個方案獲得錄案執行；因此，不論從全球民主發展的大歷史，或是從1994年第一次市長民選後所標榜的市民主義來看，參與式預算在臺北市的落地生根與發芽茁壯，值得詳細地被記錄下來。本書的作者囊括了36位各界人士，包括北部九校十一系所的25位教授、5位公務人員、4位博碩士生，以及2位社大校長；其內容可分為三個部分：第一篇的五章是參與式預算理論思考的良伴；第二篇到第四篇是以運作議題討論的角度，檢視其操作經驗；最後，第五篇的內容，可以被視為一個完整的標準作業手冊，是未來有意推動之者的實作寶典。

21世紀至今，治理模式強調政府與公民、非營利組織和企業之間合作共同解決公共問題，參與式預算（participatory budgeting）、公民議會（citizen assemblies）等創新形式的公民參與，在全球各地廣泛被應用。參與式預算在1989年於巴西的阿雷格里港（Porto Alegre）發展出全球第一個實踐案例，並逐漸擴展到世界各國城市。臺灣自2015年起由臺北市長柯文哲以「重新參與你的生活」為口號，開始推動參與式預算的具體實踐，此項創新的公民參與資源配置模式在臺灣一時蔚為風潮。本書的特色及貢獻有二，一為透過系統性的梳理綜整國內外相關學術文獻，將各種面向論述之規範性理論及實證性研究，彙整出分析架構，提供有志於探索參與式預算相關議題之學術研究者，建構理論架構之參考及應用；另一為蒐集全球發展趨勢資料及國內外之實踐案例，描述各國在不同領域展開的各種多元參與式預算模式，發揮「他山之石可攻錯」之效，提供國內實務界參考、運用及反思。

《Dollars to Doughnuts!》是專為孩子設計的理財啟蒙系列，從零用錢到刷卡觀念，輕鬆入門。當Lucy生日收到一張塑膠卡，她開心地想買一件亮晶晶的上衣，卻發現金額不夠——原來禮物卡和信用卡不一樣？透過Lucy與好友Julian的日常經歷，孩子將自然理解禮物卡與信用卡的差異、各自的優缺點，是適合初階閱讀者的理財故事入門Birthday Bling (Dollars to Doughnuts Book 1): SpendingBatter Splatter (Dollars to Doughnuts Book 2): Making a BudgetCash Stash (Dollars to Doughnuts Book 3): SavingsAll That Glitters (Dollars to Doughnuts Book 4)From budgeting to spending, from credit cards to gift cards, this new early chapter book series tackles and explains big financial topics for kids, Dollars to Doughnuts!When Lucy’s aunt gives her a card—the plastic kind—for her birthday, Lucy knows just the blinged-out sweatshirt to spend it on. She plunks the card down at the store, but, cringe, it comes up short! Wait, what’s the difference between a gift card and a credit card? In this early chapter book designed to help kids decipher finance facts and fallacies, Lucy and her best friend, Julian, find out about the pros and cons of gift cards versus credit cards

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Table of Contents Preface Chapter 1: Budgeting 101 Chapter 2: Tips for Tracking Your Expenses Chapter 3: How to Make a Budget Chapter 4: Common Budgeting Mistakes to Avoid Chapter 5: Ways to Make More