我國地方政府會計報告資訊有用性之研究

An Empirical Study of Information Content on Local Government Financial Report in Taiwan

黃劭彥(Shaio-Yan Huang) ； 沈維民(William W. Sheng) ； 許一娟(Yi-Juam Hsu)

《全球管理與經濟》 1卷1期 (2005/12) Pp. 41-64

https://doi.org/10.6565/JGME.2005.1(1).3

摘要

相較於商業會計資訊內涵的發展屬已臻成熟的領域，我國政府會計的研究卻略顯不足，其所探討的範疇亦多側重對中央政府會計資訊內涵的探討，而我國中央政府與地方政府依憲法、地方制度法及會計制度等規範，兩者在實務運作上並不盡然相同，有必要比照國外先進國家的作法，加以重視地方政府會計資訊內涵的探討。鑑於國際在地化的新顯學，本研究從在地化及客觀多變量分析技術的角度來增進地方政府會計報告有用性的意涵，以減少各界對政府會計報告表達的爭議，並進一步順應世界重視政府會計及在地化議題之潮流。本研究透過問卷調查的方式，以具有專業背景或政府會計工作經驗的專家學者、會計師事務所人員、中央制訂主計規範之主計人員、及廿五個縣市政府之會審人員為受試對象，除利用文獻探討並考量實務，歸納出地方政府會計報告使用者在評估地方政府的施政績效時，認為最重要的財務評估項目，並利用因素分析及集群分析將這些評估項目簡化為客觀評估地方政府施政績效的模型，以增進地方政府會計報告的有用性，並改進之前文獻依主觀學理歸納及未考量國內實務特性的結果。另亦進一步站在使用者的立場，對使用者所要求之有效溝通平台加以檢測，以能整體考量地方政府會計之需求面及供給面的意涵。本研究實證結果與發現如下：（一）本研究經由因素分析及集群分析所提出評估地方政府施政績效之決策模型，不僅符合之前學者主觀學理歸納的評估中央政府施政成績之決策模型，另亦考量國內地方實務，除能契合國內在地性之需求外，亦能順應地方崛起的全球化新風潮，對提升中央與地方政府的會計資訊內涵均有正面的助益。（二）在有效呈現資訊溝通平台的統計檢測結果之相關發現，顯示往後政府會計報告應朝向讓民眾能易於取得及易於暸解改進；另應能提供易於比較分析的統計表格及圖示之表達方式；及加編表達跨代公平性的政府合併財務報表；而未來則應調和中央政府與地方政府一致性的會計規範。本研究結果所具的管理意涵能提供實務界及學術界相關的參酌，及作為國內政府會計改革的參考及後續研究者一個探討的方向。

關鍵字

政府會計 ； 地方政府會計報告 ； 有用性 ； 資訊內涵

並列摘要

The research about information content on business accounting is already a mature field. However, study about information content on governmental accounting is very rare in Taiwan. In addition, these researches are only on emphasized information content on the central governmental accounting. However, in accordance with the Constitution, the Act of Local Government, and accounting systems, the operation procedures between central government and local government are different in Taiwan. It is necessary to follow developed countries, to stress study in information content on local government. Because the global location become a overwhelming stream, the usefulness of local governmental financial report is more and more important. This study adopt multivariate analysis technology in order to reduce related disputes and to cope with the global trends of governmental accounting and localization.Empirical findings of this research are listed as follows: (1) The factor and cluster analysis based model presented in this research not only considers and meets the dimension model of assessing the administration performance of the central government which is created by subjective theorems from previous scholars, but also takes domestic local practices into consideration to cope with the new trend of globalization. Both requirements for national localization are met and positive contributions are also made to the contents of accounting information in central and local governments. (2) This study also found which efficient information communication platforms are more useful. These results show that the expression of governmental accounting needs to be understandable and accessible; presentation of statistical tables and graphs that are easier for comparison and analysis should be provided to the user; the accrual base accounting and combined governmental financial report approach adopted by the Governmental Accounting Standards Board (GASB) in America ought to be referred to the future for the cross-generation fair presentation; and local governments still need to comply with the governmental accounting principles and standards applicable from the central government. The management implication derived from this study provid a reference for the practice and academic fields as well as an exploration direction for domestic governmental accounting reformations.

並列關鍵字

Government Accounting ； Local Government Financial Report ； usefulness ； Information Content