影響中央政府作業基金網路揭露財務資訊因素之探討

An Empirical Study on The Effect Factors of Internet Financial Information Disclosure For Governmental Operation Funds

洪蔚文(Hung Wei-Wen)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2010年)

摘要

「政府資訊公開法」自94年12月28日通過施行，但由於該法施行後未設置監督及研考等單位，亦未建立一套一致性之網路揭露財務資訊之規範，致使中央政府作業基金於網路揭露財務資訊時無遵循之標準，造成揭露品質不一致。本研究採用P´erez（2008）網路揭露財務資訊模型及參考「政府資訊公開法」等法令之規定，修改適合中央政府作業基金之評分標準，探討影響中央政府作業基金於網路揭露財務資訊之影響因素。實證結果發現，以全部作業基金而言，網路揭露財務資訊內容與基金規模、資訊部門資源成顯著正相關；與94年度以前已上網揭露財務資訊成顯著負相關；網路揭露財務資訊品質與訊息敏感度、網路使用者及94年度以前已上網揭露財務資訊成顯著正相關；財務資訊網頁操作可親性與維護成本則成顯著正相關；揭露財務資訊總品質則與資訊部門資源及網路使用者成顯著正相關。以署立醫院及校務基金而言，網路揭露財務資訊內容與基金規模成顯著正相關；財務資訊網頁操作可親性與維護成本成顯著正相關。

關鍵字

政府資訊公開法；作業基金

並列摘要

The Freedom of Government Information Law was adopted and entered into enforcement on December 28, 2005. However, the enforcement of the law did not set up a monitoring and evaluation unit, nor did the law establish a set of consistent standards in online disclosure of financial information. Such lack of standards led to inconsistency in disclosure quality for Central Government operation funds in online disclosure of financial information. The study employed the online disclosure of financial information model from P´erez（2008）with reference to the “Freedom of Government Information Law” to revise applicable rating criteria for Central Government operation funds and to discuss the influence factors of Central Government operation funds in online disclosure of financial information. With regards to the overall operation funds, the study results showed the following: 1. significant positive correlation between online disclosure of financial information content and funds scale and information departmental resources. 2. A significant negative correlation with existing online disclosure of financial information before 2005. 3. A significant positive correlation between online disclosure of financial information quality and message sensitivity, online users, and existing online disclosure of financial information before 2005. 4. A significant positive correlation between the users navigability and cost maintenance of financial information websites. 5. A significant positive correlation between overall quality in online financial information disclosure and information departmental resources and online users. With regards to municipal hospitals and school funds, the study results showed a significant positive correlation between the online disclosures of financial information content and fund scale; whereas the results also showed a significant positive correlation between th users navigability and cost maintenance of financial information websites.

並列關鍵字

The Freedom of Government Information Law；Central Government operation funds

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