- 學位論文
美國政府財務報表資訊有用性之研究 －GASBS34實施前後報導模式之比較
A Study of the Usefulness for US.Governemental Financial Statement－ The effect of the GASBS 34 Financial Reporting model
摘要
摘要 我國主計處正研擬推行、改革我國的政府會計，且訂定政府觀念公報，目前已確定要實施基金別財務報表並計劃未來我國的財務報表如同美國政府會計準則委員會第34 號公報實施的報導模式，有鑑於此，本研究擬就美國政府會計準則委員會第34 號公報實施的報導模式來研究其資訊對於決策的有用性程度。 本研究先介紹整理有關美國政府會計準則委員會第34 號公報公佈的財務報表有用性之研究，並進一步透過問卷分析探討報表使用者對於美國政府會計準則委員會第34 號公報公佈後財務報表的看法，且將檢視第34號公報公佈後的財務報表是否較公佈前的財務報表具有資訊有用性，及具成本效益。 本研究就財務報表的使用者為受試對象，包括:主計人員、審計人員、會計師及社會大眾，主計人員及審計人員，主計人員共寄發425份，回收率23%。審計人員共寄發288份，回收率21%。; 會計師寄發150份，回收率17%。；社會大眾共寄發200份，回收率11%。因此，整體回收率為19%。 研究結果:在資訊有用性的問項分析顯示，所有受試者皆同意第34號公報之財務報表在主要品質上，較第34號公報公佈前能達成將有限資源作最佳配置、公開報導責任、施政績效責任及財務遵循責任等財務報表的目的;在成本效益方面，所有受試者皆同意第34號公報之報導模式較第34號公報公佈前具成本效益;在評估可瞭解性、可用性、攸關性、可靠性、時效性、一致性、可比較性、經濟性、重要性、允當表達及充分揭露等決策有用性之次要品質上，也都高於第34號公報公佈前的財務報表。在scheffe分析顯示，除問卷一會計師及社會大眾具顯著性外，其他的身份別、經歷及學歷皆不影響問卷回答結果。
並列摘要
ABSTRACT The Directorate-General of Budget,Accounting and Statistics,Executive Yuan,R.O.C is planning to pursue and reform the governmental accounting of our country,and establishes the Concepts statement and has already confirmed to implement the fund based reporting model and plan the financial statemant of our country is like Governmental Accounting Standards Board No.34 governmental repoting in the future.Consequently,our research studies the useful degree to decision of its information and has the cost and benefit of the Governmental Accounting Standards Board No.34 governmental repoting. This research introduces and arranges about the financial statemant useful studying of Governmental Accounting Standards Board No. 34 governmental repoting first ,and the view of the financial statemant after announcing to the Governmental Accounting Standards Board No.34 governmental repoting through the questionnaire analyses and examin the report form opion of users further,and the financial statemant before and the financial statemant that will inspect the Governmental Accounting Standards Board No. 34 governmental repoting is relatively announced has useful information,has higher information quality and has cost-benfit. This research, the user of the financial statement is the object of study, including: BAS personnels, auditors, accountant and the people, BAS personnel despatch 425 questionnaires, 23% of rate of recovery.The auditor despatches 288 questionnaires,21% of rate of recovery;The accountant despatches 150 questionnaires,17% of rate of recovery.The people despatch 200 questionnaires,11% of rate of recovery.So the whole rate of recovery is 19%. Result of study: This research has enough validity and reliability,but the item of the investigation,all experimenters all agree that the financial statemant of Governmental Accounting Standards Board No.34 governmental repoting is on main quality,can reach and to arrange limited resources,public accountability ,operational accountability and financial accountabili best than before to practice the Governmental Accounting Standards Board No.34 governmental repoting in the purpose of the financial statemant. In the cost-benefit analysis,all experimenters also agree that the financial statemant of Governmental Accounting Standards Board No.34 governmental repoting is usful than before to practice the Governmental Accounting Standards Board No.34 governmental repoting.And can assess the understanding,useful,relevance,reliable,timing, consistency , comparative , economy , importance , fair presentation and revealed decision at the getting useful secondary quality,also higher than before to practice the Governmental Accounting Standards Board No.34 governmental repoting.Analyse in scheffe that shows,besides asking that accountants and the people in the questionnaire 1 have difference,other identities and the academic credentials do not influence answers of the questionnaire.