政府會計課程之改進研究

政府會計（簡稱政會）在會計領域常是被忽略的學門，但其確是最直接影響國家經濟及人民生活、最能提供社會大眾服務的會計專業領域。本文首先探討2002年起會計師（簡稱CPA）考試加考政會後，我國大學會計系政會課程之修課狀況的改變，發現修課人數有明顯增加的趨勢，但是大學仍將政會課程列為選修。其次，本文探討問卷受試者對政會教育之看法，發現主計人員多認為除企業會計外，會計專業人員也應了解政會，故傾向支持將政會列為必修；而系主任多認為進入政府單位工作的會計系畢業生較少，故傾向反對將政會列為必修。最後，本文探討政會課程宜如何改進以因應此現況，包括：引發學生學習動機的因素、政會課程適用之教材、政會課程適用之教學方法、政會課程應涵蓋之重要議題。

關鍵字

政府會計；會計教育；會計師考試

並列摘要

Generally, governmental accounting has been neglected. However, governmental accounting directly influences economy and civic life, and relatively provides most of public services. First, this study explores the impact on the college governmental accounting education in Taiwan after the Certified Professional Accountant (CPA) exam includes governmental accounting in 2002. The research results indicate that the number of students enrolled in governmental accounting courses apparently increases after governmental accounting was included in CPA examine although the governmental accounting courses are still elective in most colleges. Furthermore, we make great efforts to investigate the perceived importance of the governmental accounting education. The survey results show that the government accountants support the governmental accounting would be required course, because they think that accountants should possess the enterprise and government accounting knowledge. However, the department chairmen support the governmental accounting would be elective course because of fewer people working for the government. Finally, this study proposes the methods of improving governmental accounting course to accommodate to the change of CPA exam in Taiwan, such as how to motivate students, to provide appropriate supplemental resources, teaching methods and important governmental accounting subjects should be covered.