記帳士法之研究

A Study on the Certified Public Bookkeepers Act

曾春福(CHUN-FU TSENG)

指導教授 ： 林維珩 ； 曹壽民

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900475

摘要

造成我國記帳業、會計師、財政部、立法院及考試院多方爭議已久的「記帳士法」於民國九十三年六月二日經總統令公布實行，民國九十六年六月十五日立法院三讀通過修正記帳士法第二條，其中條文第二項「依本法第３５條規定領有記帳及報稅代理業務人登錄執業證明書者，得換領記帳士證書，並充任記帳士。」之新規定，讓一直無法通過國家考試的記帳及報稅代理業務人可以不經記帳士考試，直接取得記帳士證書及資格，立法院三讀通過記帳及報稅代理業務人不經考試，可憑登錄職業証明書充任記帳士。這項修正案讓已通過國家考試的記帳士不滿，要求提請司法院大法官釋憲；記帳士法公布後經過考試及格的第一、二及三屆記帳士已開始執業，對現在記帳士法規定是否符合現今需要？名稱是否合適？是否有修改記帳士法的必要？
經過相關參考相關文獻資料，了解國內外有關稅務代理人制度之規定，並請教資深之記帳士、財政部長官深度訪談，同時向指導教授請益，再經預測修正後完成問卷之設計。
前述問卷以記帳士、記帳及報稅代理業務人與會計師進行抽樣問卷調查，並將調查結果以統計軟體進行敘述統計，卡方檢定，分析比較其間之差異，並說明造成差異之可能原因。
實證結果顯示，記帳士和記帳及報稅代理業務人對相關業務範圍是普遍看法較趨一致，此與會計師看法是較有顯著差異；對記帳及報稅代理人就地合法與免試換證的資格，記帳士與會計師想法較一致，則與記帳及報稅代理業務人是較有顯著差異；本研究最後結論提出六項建議，以期提供記帳士、記帳及報稅代理業務人與會計師執行業務及未來財政部、立法院修法之參考。

關鍵字

記帳士法

並列摘要

The Certified Public Bookkeepers Act, a long controversy in Taiwan among bookkeeping practitioners, certified public accountants and the ministry of finance, is promulgated and enforced by president order on June 2 2004. It is an epochal reform to the system of the professional bookkeeping and the tax agent. That deserves our high affirmation for its positive meaning to the whole society. The Professional and Technical Senior Examination for the Certified Public Bookkeepers is also held on December 17 and 18,2005, for the first time in Taiwan.
The law for accountant impacts much to the tax affairs and keeping accounts. It also give a big impact to the accounts and small and medium-sized enterprises. It influences much to the system of the agent of the declaring goods. The market for theaccountant business will be restructured. Therefore, we need to study by then. I have collected many documents to introduce the different systems of agent of declaring goods in foreign countries. The questionnaires are answered by accountants and tax agent and small and medium-sized enterprises. The investigation result carried on the native statistics and card side mination statistic software. We could get the difference from the analysis and to know the reasons.
The result shows there is different approval degree on the accountants by different identities. It will be not influenced much by issue for keeping accounts to declare goods business and Bookkeeper .There are 6 advices from the result to the administrations and tax affairs and keeping accounts. I hope this study can be useful to the relatives business and legislative yuan.

並列關鍵字

Certified Public Bookkeepers Act

參考文獻

4.賀文芳，「會計師法修正草案及報稅代理人制度之建立對會計師執業環境之研究」，中原大學碩士論文，2003年7月。

15.曾佩儀，「立法院三讀通過記帳士法會計師、記帳業有不同解讀」，稅務旬刊　第1896期，2004年。

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