我國政府會計財務報告揭露之研究

The Study on the Disclosure of Government Accounting Financial Reports in Taiwan

郭英仁(Ying-Jen Kuo)

指導教授 ： 胡為善

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100360

摘要

本研究剖析我國政府會計財務報告在長期性帳類之實務操作，指出現行修正中會計法草案未來引起的可能爭議及問題。由於傳統政府會計注重流動資產和流動負債的衡量。但實務方面，長期性帳類實應在政府會計中占重要地位。近年來先進國家對政府會計的學理或實務之發展趨勢中，權責發生制對一般財務會計的影響是最能表達政府財務活動之會計基礎。雖我國現行會計法第十七條規定我國政府會計的基礎為權責發生制，但實務上因會計法第二十九條的關係應為修正式權責發生制。
本研究主要目的在以國際間權責發生制的演變過程及學者專家的研究結論來探討目前我國正在修正中之會計法未來可能遭遇之問題，研究項目在於學理上之修正式權責發生制與全面性的權責發生制間最大不同點：(1)固定資產的表達及(2)長期負債的表達二類問題，為本研究探討項目。本研究透過分析先進國家相關政府會計準則演變，了解我國目前政府會計實務及改革問題，同時參酌政府會計實務界人士意見，針對上述會計事項提出處理原則，作為我國未來制訂政府會計準則之建議。
本研究分析先進國家相關政府會計準則及財務報表之會計政策，其中以美國及紐西蘭之政府會計準則為主，主因在於我國商業會計準則傾向美國會計準則；而紐西蘭之政府會計準則對於應入帳之固定資產及長期負債之項目及方式均接近全面性權責發生制，因而分析這兩國之會計準則。
本研究建議在未來設立政府會計準則審議委員會，制訂政府會計準則時，對具爭議性之問題採漸進方式，達到完全符合權責發生基礎，俾化解立法者的阻礙及基層執行者的消極反彈。惟政府會計準則的議題相當複雜，對於資訊的要求也愈來愈多樣及變化，政府財務活動及市場經濟活動不斷推陳出新，不斷地研究與探討，以便能全方面掌握。

關鍵字

政府會計

並列摘要

Graduate Institute of Accounting
Chung-Yuan Christian University
Title : The Study on the Disclosure of Government Accounting Financial Reports in Taiwan
Name : Kuo, Ying-Jen
Adviser : Hu,Wei-Shuan
Month/Year : June, 2001
Although the “Law of Accounting” §17 in Taiwan mandates that the accrual accounting be used for financial reporting for governments, §29 cause that current practices are quite different from those used in developed countries. The main purpose of this study is to investigate how to implement accrual accounting for government in Taiwan with emphasis on specific issues such as fixed assets and long-term liabili-ties reporting. In addition, this study discusses several controversial accounting prac-tices and makes suggestions on how to resolve the issues by establishing accounting standards based.
In recent years, many developed countries (e.g. New Zealand, Australia, and the U.S.) have advocated accrual accounting as the most appropriate way of providing information about government activities.And have already issued standards for fixed assets and long-term liabilities reporting(e.g. New Zealand and Australia). Despite the confusion exists in current accounting regulation, the result based on questionnaires sent to officials in governmental accounting and auditing shows significant consis-tence between their responses with general principles under the accrual basis of ac-counting. The consensus among most respondents is clear—governmental financial statements prepared in accrual basis provides incremental information.
This study suggests a process through which the current disputing issues can be solved in accordance with the accrual basis gradually. That is, “fixed assets” should be recorded at historical cost or proper valuation in the balance sheet or should be taken into careful consideration to determine appropriate reporting policies in the future. Long-term liabilities should be recorded at present value and the standards for disclo-sure of contingent liabilities and commitments should also be established later.

並列關鍵字

Government Accounting Financial Reports

參考文獻

Consolidated Financial Statement of the United States Government, Fiscal Year 1998.

Consolidated Financial Statement of the United States Government, Fiscal Year 1996.

Copley, A. P., R. H. Cheng, J. E. Harris, R. C. Iceman, W. L. Johnson, G. R. Smith, K. Smith, W. T. Wrege, and R. Yahr, 1997, “The New Governmental Report-ing Model: Is it a Field of Dreams”?, Accounting Horizons, Vol. 11, No. 3, pp. 91-101.

FASB, 1967, Statement No.34, “Accounting for Capitalization of Interest Cost”.

FASB, 1993, Statement No.115, “Accounting for Certain Investments in Debt and Equity Securities”