三軍衛材供應處增設作業基金之探討

The Study of Establishing Operation Fund in the Medical Supplies Office of Armed Forces

羅志鵬(Chih-Peng Lo)

指導教授 ： 王敏茹 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200901185

摘要

本研究之目的在於透過我國及美國政府會計制度之探討、普通基金與作業基金在成本回收及衡量焦點的分析、問卷調查結果，探討三軍衛材供應處增設作業基金的必要性，其背景乃是因應三軍衛材供應處即將接辦的國軍年度藥品採購業務。
本研究以兩方面來做探討，包括政府會計的制度面，成本回收及資源管理效能的績效面。制度面以透過我國與美國政府會計相關文獻的探討，說明增設作業基金的必要性。績效面的部份，則藉由比較普通基金與三種營運型態的作業基金，說明作業基金在成本回收及資源管理效能上優於普通基金。此外，經由問卷調查分析不同基金的營運模式及其成本回收能力。
本研究結果顯示，不論在制度面或營運面的探討上，三軍衛材供應處增設作業基金皆有其必要性。且作業基金在成立初期，經營模式可先以採購中心型態設置，以因應即將接辦的國軍年度藥品採購業務，在逐步擴張營運規模之後，轉型成物流中心型態的作業基金。

關鍵字

政府會計 ； 普通基金 ； 作業基金

並列摘要

The purpose of this research is to study the necessity of establishing operation fund in the Medical Supplies Office of Armed Forces through investigating governmental accounting systems in Taiwan and the United States, analyzing the cost recovery and measurement focus as well as the survey results of the operation fund and general fund. The background of this research is that the Medical Supplies Office of Armed Forces will soon operate the annual procurement of drugs for the Army.
The study is explored through two aspects, including the governmental accounting system, the cost recovery and the effectiveness of resources management. The system aspect is studied through the respective governmental accounting literature in Taiwan and the United States to examine the necessity for establishing operation fund. The effectiveness aspect is studied by comparing the three types of operation funds with the general fund to illustrate that the operation fund is superior to the general fund in cost recovery and the effectiveness of resource management. In addition, the analysis of survey also examines the capability of cost recovery in the operation funds of various types and management models.
The results of this research indicate that it is necessary to establish the operation fund in the Medical Supplies Office of Armed Forces from the point of view of either system aspect or operation aspect. Also, in the initial stage of its establishment, the operation fund can be managed through establishing procurement center for the upcoming annual drug procurement. After the gradual expansion in the scale of operation, it will be transformed into the type of operation fund of logistics center.

並列關鍵字

operation fund ； general fund ； governmental accounting

參考文獻

全民健康保險法，2005，民國94年修正。

林江亮譯，2005，政府會計新論，台北：麥格羅希爾。Earl R. Wilson, Susan C. Kattelus，2004，Accounting for Governmental and Nonprofit Entities,13th ed.

Governmental Accounting Standards Board. 1999. Statement No. 34. Norwalk, CT.

Governmental Accounting Standards Board. 2001. Codification of Governmental Accounting and Financial Reporting Standards (GASB 34 edition) as of June 30, Norwalk, CT.

中央政府普通基金普通公務會計制度，2007，民國96年頒布。