採行權責發生基礎對政事型特種基金影響之探究

近年來我國為因應世界各國政府會計改革潮流，除將中央政府普通基金會計報告改採用權責發生基礎，並擬將目前採當期資源流量觀念編製預算、決算及會計報告之政事型特種基金，改採權責發生制。本研究藉由文獻探討、編製改採權責發生基礎之政事型特種基金財務報表，及深度訪談，檢視政事型特種基金改採權責發生基礎之影響。本研究結論為，政事型特種基金採行權責發生基礎可增加財政透明度，並有助於政府對有限資源之掌握與運用，故宜盡速推動此項政策。本研究建議，政事型特種基金改採權責發生基礎時，宜由各基金先行清查整理其固定資產及長期負債等帳務資料，俾利帳務轉換。此外，宜妥適規劃檢討採權責發生基礎所涉及之相關書表格式及會計科目，並加強相關主計人員之教育訓練。中央政府亦應審慎評估改採權責發生制對地方政府政事型特種基金之可能影響。

關鍵字

政事型特種基金；權責發生基礎；政府會計準則

並列摘要

In recent years, the financial reporting basis for general funds of central government in Taiwan has been changed to accrual basis in order to respond to the reform of governmental accounting and financial reporting around the world. The Directorate-General of Budget, Accounting and Statistics also intends to change accounting basis for the finance, the budget, and the accounting system of governmental funds from current financial resources to accrual basis. This objective of this study is to examine the possible effects of changes in accounting basis for governmental funds by using literature review, modifying the presentation of financial statements based on accrual basis, and in-depth interview. This study finds that the benefits for adopting accrual basis include improving transparency and helping the government to utilize the limited resources more efficiently. Thus, the policymakers should introduce accounting accruals for governmental funds of central government. This study suggests that before adopting accrual basis, the governmental funds should collect information for fixed assets and long-term liabilities. Moreover, it should design appropriate accounts and financial statement formats. To adopt accounting accrual basis, the government should provide training for employees. The central government should also assess the possible impact on the introduction of accruals accounting in governmental funds of local governments.