政府公務機關會計處理革新之研究

A Study On Accounting Reform Of The Government Organizaton

陳幸敏(Hsin-Min Chen)

指導教授 ： 林淑玲

國立臺北科技大學/管理學院/管理學院經營管理EMBA專班/碩士(2013年)

摘要

近年我國積極從事政府會計改革工作，包括制定政府會計公報、修訂頒會計制度等，目前正進行新會計制度之試辦作業中，新制度之目的是為與國際接軌及提供有用資訊供決策參考。本研究藉由文獻探討、比較分析及深度訪談法，就新制度是否能夠解決現存的問題，以及是否仍有待精進之處進行研究，研究結果歸納出下列結論與建議：
一、研究結論：
（一）政府主管機關此次改革已解決現存許多問題，包括：
1.初步建構我國政府會計理論體系。
2.明確規範政府會計衡量焦點採當期財務資源流量。
3.確定政府採行之會計基礎為修正權責發生制。
4.會計報告、會計科目等朝與國際接軌。
5.各類資產及負債依其實質經濟狀況反映。
（二）改革後長期資產、長期負債仍未列入平衡表報導，未能完整表達整體財務狀況。
（三）OECD會員國公部門會計處理已有6成採權責發生制，顯示權責發生制為國際政府會計發展趨勢。
二、研究建議：
（一）我國可續朝近年國際政府會計發展趨勢，採權責發生制處理。
（二）配合政府會計最新發展，會計法應儘速研修，增訂中央主計機關制定政府會計公報之法源。
（三）對機關首長課予盈虧之責，有助提升財務報表資訊之使用率。
（四）提供永續（長期）經營觀點之財務資訊，使機關首長做出利益最大化之管理決策。

關鍵字

政府會計 ； 會計基礎 ； 衡量焦點

並列摘要

As an internationally integration, it has gradually implemented a reform on the governmental accounting in recent years in Taiwan. Including to constitute The Governmental Accounting Standards in Taiwan and to revise The Statement of Financial Accounting System. The new accounting system currently has started trial operation. Primary purpose is to internationalize and provide useful information for decision-making. In this paper, we adopted the literature review，the comparative analysis and in-depth interview methods if the new system can to solve the existing problem or to improve the content. This study results and suggestions show as followings:
Conclusion:
（一）The reform on the governmental accounting has been already solving the existing problem by the government authorities. Including the following:
1.Preliminary construction may improve the current Governmental Accounting System.
2.To specify the measurement focus adopted the flow of current financial resources.
3.To determine the governmental accounting adopted basis of accounting is modified accrual basis.
4.The general purpose accounting reports and accounting elements of the governmental accounting system is internationalized.
5.All types of assets and liabilities reflected substantive economy.
（二）After the reform, the long-term assets and liabilities still didn't include in the balance sheet report. Not to express completely the overall financial position.
（三）The current 60% membership of Organisation for Economic Co-operation and Development (OECD) adopted accrual basis. It indicates that accrual basis became international governmental accounting development trends.
Suggestions:
（一）Towards adopted accrual basis following the development trend of internationally governmental accounting in recent years.
（二）For the latest government accounting developments, amending accounting regulations as soon as possible. The public accounting authorities revised and enlarged to facilitate based on governmental accounting Standards.
（三）The directors in government take the profit and loss accountability. It will be helpful Usage rate of financial statement information.
（四）Providing a perspective of sustainable management of financial information can help the directors in government on decision making for the benefits of maximization.

並列關鍵字

Accounting Of The Government Organizaton ； Basis of Accounting ； Measurement Focus

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