會計帳務模式在個人與家庭
財務規劃應用之研究

近年來，由於信用卡、現金卡等個人與家庭之借貸工具迅速地蓬勃發展，使得過度消費、甚至以債養債的情況逐漸普遍，也為不少借貸人帶來許許多多嚴重的後果。問題的核心在於這些借貸工具之償還可延伸至數期之後，使一般借貸的個人與家庭容易忽略這種負債，因此在利滾利的情況下，不知不覺地背負了為數可觀的利息，最後常演變成每月的收入，大多數都付給銀行。如果每個持卡人，都對自己的資產、負債、收入與支出，有正確且清楚的瞭解，就會發現當薪資只有三萬元卻刷卡花了四萬元，是多麼嚴重及可怕的危機；也會發現每個月薪資只有三萬元，卻不知不覺花了兩萬元在休閒娛樂上，是多麼過度消費的行為。然而一般人對於自己的資產、負債、收入與支出，卻通常是一知半解，也因此而容易做出許多錯誤的決策。會計是企業記帳的指導原則，讓企業得以掌握其資產、負債、收入與支出的確切全貌，而個人及家庭，其實就是企業的縮影，因此延伸會計觀念，應用於個人及家庭的帳務，能讓個人及家庭建立正確、有用的記帳制度。本研究之目的，即在探討並說明如何將會計落實於個人與家庭的日常帳務中，使每個人及每個家庭都可以對自己的收支及資產負債能確實掌握，以避免個人與家庭之財務危機，並作為個人與家庭進行積極理財規劃的良好基礎。本研究所探討說明並應用於個人及家庭記帳的方式，稱為「改良式分類帳法」，此乃本人自創之記帳法，已使用18年，延用企業會計的多項精神，例如應計基礎、歷史成本原則、重要性原則等，因此具有如企業會計所呈現的允當表達之特質；再者，以「簡化帳務處理，表達有效資訊」為最高指導原則，因為一般人不願記帳的主因大多是因傳統記帳法「太麻煩」、「無法持之有恆」。因此，將傳統記帳法作些微調整，化繁為簡，使記帳過程對個人及家庭來說更加便利及容易理解，如此，才能讓記帳被一般大眾普遍接受與應用。經由「改良式分類帳法」，可使個人及家庭對自身的資產、負債、收入、支出等，有具體確實的瞭解，也透過簡單財務比率分析，對自身的流動能力、償還能力等作迅速、整體的掌握。因此，本研究的目的是希望能幫助個人及家庭，藉由「改良式分類帳法」，對自身的財務狀況評估，進行預算控制、融資決策、甚至達成理財的目標；並能充分控制金錢，而非被金錢所控制，達到「財務自主」的目的。

關鍵字

個人理財；家庭理財；改良式分類帳法；帳務；財務規劃

並列摘要

Recently, because of the rapid growth of credit cards and cash cards, more and more people get used to over-consuming and paying loans by borrowing another loan. Such behavior results in serious consequences for them. It is because those loans don’t have to be paid out until many periods passed and many borrowers ignore the existence of these debts. Therefore, on and on, interests produce much more interests, and it ends up that almost all of their monthly salaries are paid to banks. If every borrower is able to have a thorough and correct understanding about his asset, debt, income and expenditure, he will realize that how serious it is to overspend. Generally, people know little about their actual assets, debts, income and expenditure, so they are easily to make wrong financial decisions. Accounting is the guidance principles for business bookkeeping, helping it to know well about its assets, debts, income and expenditure. Since every individual and every household can be viewed as an epitome of a business, so it is appropriate to build up a bookkeeping method suitable for every individual and household by applying and adjusting business accounting methods. The goal of this research is to study and elucidate the way of applying business accounting methods to individuals’ and households’ bookkeeping, so that every individual and household can get a thorough understanding about their own financial status, avoid personal financial crisis, and use this to be a good basis for active financial planning. The method derived from this research is named as “modified ledger method”. It applies the spirit of business accounting, such as accrual basis, historical cost principal, and materiality principal, etc., so it has the good property and function of adequate and appropriate presentation in business accounting. Moreover, the “modified ledger method” is adjusted in the end of the period to simplify the bookkeeping process. In this way, it would be easier to understand how to implement by general people. By making use of the “modified ledger method”, every individual and household can know well about their actual financial status. In summary, the exploration and disquisition of this research, the “modified ledger method” is certainly an ideal tool in helping every individual and household to evaluate its own financial status, and a basis to controlling budget, financing decisions, and even fulfilling investing goals.