摘要
農會是兼具教育、社會、經濟及社層服務功能綜合性農民組織，其特質係屬公益法人色彩之非營利組織，不只在整體發展過程中，對政府政策輔助與執行皆有重要功能發揮，尤其強調「以農立國」與加入WTO後，對近十年來農會所發生之各項超貸，挪用等情事，與農業精緻化問題等等，影響者農會經營前景，而政策亦立法主導。唯對農會會計資訊公開透明化未監管之。 由於目前非營利組織無一套公開透明化會計制度、報表表達及稅務問題指南，讓各農會會計人員參考。故本研究目的：1.探討美國非營利組織財報表達方式2.彙集目前農會會計與稅務問題3.彙總整理制定會計制度與稅務問題參考。 研究結果，在會計制度與報表表達方面，雖農會所營項目複雜，且適用法條與規範亦眾多，與列出美國非營利組織會計處理方式比較，提出改進意見1.農會之財務表達應予明訂其格式及揭露內容2.會計制度與分錄應有一致規定。在稅務問題方面則應更明確訂立農會免稅標準，以免與營利事業造成競爭，傷及人民權利。
並列摘要
Abstract Farmers’ Association is a comprehensive farmer organization combining educational, social, economical and community service functions. Its characteristic is a non-profit making organization with public welfare corporation color. Not only it can bring the major functions of government policy guide and execution into full play, in the entire development process, especially after its emphasis on 「establishment of the county with agriculture」and joining of WTO, for various over lending and misappropriation cases occurred in the farmers’ association in recent ten years and the refinement of agriculture etc., it affects the future of the operation of the farmers' association. In addition, policies are mainly directed by legislation. However, for the accounting information of the farmer association, it is not opened and not transparent and there is no supervision. As presently there is no open and transparent accounting system, financial statement expression and tax problem guide for the non-profit making organization to serve as a reference for various farmers’ association accounting personnel, therefore the purposes of this research are 1. to investigate on the financial statement expression method of the US non-profit making organizations 2: to gather up present farmers’ association accounting and tax affairs problems. 3. to collectively arrange and stipulate the accounting system and tax problem as a reference. The result of the research is that in respect of the accounting system and financial statement expression, although items operated by the farmers’ associations are complex and there are many applicable laws and standards, by listing out the accounting processing method of the US non-profit making organization to compare, improvement opinions can be presented including: 1. the financial statement expression of the farmers’ association should clearly stipulate its format and content of disclosure. 2. the accounting system and journals should have a uniform provision. In respect of tax problem, it is necessary to clearly stipulate tax exemption standard of the farmers’ association so as to avoid competition with profit making business that will hurt the rights of people. Key word: Farmers’ association, non-profit making organization, financial statement, tax exemption standard