政府會計有關固定資產處理之探討

我國政府政事型基金財務報表係依固定項目分開原則編製，即在中央政府總決算內，固定資產不列入平衡表表達，而另以財產目錄列示，然審計部於抽查各機關財務收支及決算時，有部分機關財產管理未落實以致影響中央政府總決算財產目錄之正確性及允當表達。近年來各國政府（如美國、紐西蘭、澳州等）已陸續將固定資產表達於政府財務報表中，為能與國際間政府會計制度接軌，行政院主計處新發布之政府會計準則公報規範普通固定資產之成本、折舊、累計折舊及相關影響數調整應列入政府整體淨資產表及整體營運表中，然而將固定資產列入平衡表表達，雖可充分表達政府財務狀況，但對政府現在及未來的財務狀況未必具有實質意義。本研究透過美國、紐西蘭及澳洲先進國家與我國政府會計制度之文獻整理，以(1)依政府會計準則公報第六號，固定資產應於平衡表內表達，政府機關主計人員對政府會計準則公報有關固定資產規範之看法；(2)固定資產會計制度應如何處理；(3)政府會計準則公報第六號有關固定資產會計制度在實際執行可能遭遇之困難；(4)將固定資產納入平衡表表達是否具有資訊有用性；(5)為能順利推動新修訂之政府會計制度，其配套措施及相關人員應有之訓練等研究目的設計問卷及進行問卷調查，最後經由問卷資料分析提出本研究之結論與建議。本研究之問卷調查以政府主計人員及一般社會大眾為研究對象，研究結果顯示：(1)受試者對固定資產應列入基金平衡表及整體淨資產表、政府會計準則公報有關固定資產之規範內容、固定資產入帳基礎及折舊提列方式大致表達了同意的看法；(2)在政府會計準則公報實施前可能遭遇困難，為期順利推行，應有相關配套措施，如主計人員及財產管理人員須參加訓練課程、各機關使用之財產管理系統一致、現有之固定資產重新盤點等。

關鍵字

政府會計；固定資產

並列摘要

The financial statement about governmental funds is organized based on separation guideline for fixed asset items, that is, fixed assets are not listed on balance sheet in final accounting, but with the table of property contents. However, Ministry of Audit checks the revenues and expenditures, and final accounting of all institutes, and finds some do not implement the property management system, which impacts on accuracy and properness of the table of property contents in final accounting. During recent years, governments of many countries, such as USA, New Zealand, and Australia have listed the fixed assets on their financial statements. In order to rail with this international trend, in the Statement of Financial Accounting Standard, the Directorate-general of Budgeting, Accounting, and Statistics has declared that costs, depreciations, accumulated depreciations, and relevant change adjustment of ordinary fixed assets shall be listed on the statement of net assets and statement of government-wide operation performance, which may not have substantial meanings for current and future financial conditions of governments although the fixed assets listed can completely reflect the financial performance. In literature reviews the research includes excerpts of governmental accounting systems of the USA, New Zealand, Australia, and Taiwan. According to Statement of Financial Accounting Standard NO.6 about the fixed asset listed on the balance sheet, and then sets up the research purposes, such as (1) opinions the accounting staff held for regulations about fixed-assets in the Standard, (2) how the fixed-asset accounting system shall be processed, (3) issues the Standard NO6 may face in practice, (4) whether there is information applicability when the fixed assets are included in the balance sheet, and (5) what kinds of associated programs and personal training projects shall be needed in correspondence to newly-amended governmental accounting system. Questionnaires are designed, and investigations are conducted based on above research goals, and conclusion and suggestion are proposed according to analysis of questionnaire investigation results. The research has accounting staff in governments and the general public as research objects, and the analysis shows (1) the objects questioned by the researcher generally agree to the fixed asset listed on the balance sheet of funds and the financial statement of net assets, and regulations, booking basis of fixed-asset, and list method of depreciation stipulated in the Standard, and (2) in order to resolve some problems found before the Standard is enforced and smooth promotion for the new system, there shall be relevant associated processes, such as training courses for accounting staff and property management staff, the unified property management system applied by all institutes, and conducting an inventory for existing fixed assets.

並列關鍵字

Government accounting ； fixed assets

參考文獻

4. 林嬋娟與鄭如孜（2006），政府財務表達之研究－基金別財務報表與合併財務報表，會計與公司治理，第三卷第一期：19-46

18. 郭英仁（2000），我國政府會計財務報告揭露之研究，中原大學會計學研究所碩士論文

26. 賴涵珠（2005），政府固定資產之財務報導研究，靜宜大學會計學研究所碩士論文

4. Federal Accounting Standards Advisory Board（FASAB）, 1995, Statement of Federal Financial Accounting Standards（SFFAS）No.6, Accounting for Property, Plant, and Equipment

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