我國實施政府會計公報可能遭遇問題之研究

A Study of Implementation of Governmental Accounting Standards in Taiwan

李玉(Yu Lee)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2008年)

摘要

我國政府會計之處理，原無一套公報可資遵循，行政院主計處於2004年3月5日起，陸續發布政府會計公報，預計於2009年1月試辦，2010年正式實施。本研究為了解實施政府會計公報可能遭遇之問題，乃向政府會計報告編製者及查核者深度訪談，試圖了解其問題，以供政府會計變革續後努力方向之參考。
研究結果，獲致結論如下：
1.各機關人員對政府會計公報之瞭解程度，普遍偏低；宣導訓練尚未普及，訓練成效有限。
2.實施政府會計公報之適法性等配套措施，未盡完備。
3.目前規劃之採就源輸入法，易遭反彈。
4.會計帳務處理面臨如何判斷於何時認列收入或支出，及收入或支出如何進一步劃分等問題。
5.編製政府會計報告面臨會計基礎轉換錯誤、內部沖銷資料不對等問題，土地、投資之評價及表達，亦有若干問題。
6.受訪談者中約有38％，認為政府會計報告之可瞭解性及充分揭露資訊品質較弱。

關鍵字

政府會計 ； 政府會計公報 ； 政府會計報告

並列摘要

There were no standards for governmental accounting in Taiwan until the Governmental Accounting Standards were introduced by the Directorate-General of Budget, Account & Statistics of the Executive Yuan since March 5, 2004. These Standards are planned to be on trial in January 2009 and expected to be implemented in 2010. This study is to work out the issues may arise in implementing Governmental Accounting Standards. A survey of governmental financial report makers and auditors was made by in depth interview to understand what they concern on the Standards. This paper outlines these issues and intends to provide references and directions for further improvement of the Standards.
This study lists the following findings from the survey.
1.Most of the government agencies are not well aware of the Governmental Accounting Standards. Trainings of learning Standards are not enough and effectiveness of such trainings is limited.
2.The appropriate measures for helping the implementation of Governmental Accounting Standards are not comprehensive yet.
3.The method of input by the source is more vulnerable to attack.
4.There are some issues arise in the accounting processing of revenues or expenditures, like the decision of timing in recognizing revenues/expenditures, the classification of revenues or expenditures.
5.There are some difficulties existed in preparing governmental financial reports, for example, improper accounting basis conversion, mistake in eliminating internal transactions, evaluation and disclosure of government assets, like land, investment and other property.
6.38 % of interviewees suggest that the understandability of report and full disclosure of information in the Governmental Financial Reports are not compelling.

並列關鍵字

Governmental accounting ； Governmental accounting standards ； Governmental financial report

參考文獻

23.鄭如孜、林嬋娟，2006年，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頁。

26.劉順仁，1999年，加強政府會計資訊有用性之研究，行政院主計處委託專案研究。

28.賴森本，2008年，強化財務報導內部控制提昇政府治理功能，內部稽核第63期，頁4-9。

29.蔡欣諭，2007年，從美國政府會計準則第34號公報探討我國政府會計報導之變革，臺灣大學會計學系碩士論文。

8.徐淑芬，2005年，我國政府採用應計制合併財務報表之有用性研究，元智大學會計學系碩士論文。