在經濟環境不斷變化及新的經濟事務出現無窮下,在在使會計事務之處理不敷應付;要求對現行商業會計法修正藉以提升會計資訊品質,實有進一步研究之必要。本研究議題係以對遵循之會計準則、對會計從業人員有關規範、對處理會計事項之內部控制以及政府主管機關執行會計監管四個層面予以探討修正商業會計法之規定。 本研究結果發現,以提升會計資訊品質而對現行商業會計法提出擬制修正部分條文,其主要內容: 一、 會計準則面為(一).將第六章入帳基礎及第七章損益計算之條文應回歸一般公認會計準則。(二).對會計事務之處理依據順序明訂為首依商業會計法。(三).依據一般公認會計原則修正法條內名詞釋意。 二、 會計從業人員面為(一).對於會計從業人員應具經認可資格方得為處理以明定相關會計責任。(二).會計師之外部監管角色在條文內增列之。(三).對負責人採廣義解釋;另在罰則內為加大嚇阻作用,將科罰應予訂定下限而不訂定上限。 三、 內部控制面為(一).主管機關應釐定各業別會計制度規範,作為各業處理會計事務之準據。(二).各事業在設立階段即應提出符合內部控制規則及會計制度,經會計師核簽予強制規範。(三).其他為符會計資訊品質時效性,登帳時限訂為一個月內。 四、 政府機關面為(一).將主管機關之管轄自經濟部予移由財政部管理,並將條文名稱修正為「會計法」作為處理會計事務的基本規範。(二).設立一專門會計法庭,由具有會計專業培養之法官組成,專一審理會計事務處理引發之爭議。
In the changeable economical environment and endless economical events, the ways of processing accounting affairs are really not enough. Therefore, it is necessary to revise the present laws of business accounting in order to promote the quality of accounting information. And the study is to discuss the regulations of the revised laws of business accounting from four aspects including the relative articles of accounts, the management of accounting, the internal control in handling accounting events, and how the authorities enforce accounting supervision. For improvement of the quality of accounting information, the study draws up revised articles. The main ideas are as following: I. The aspect about accounting principles Ø The articles of Chapter Six, Recording Basis and Chapter Seven, Net Income Computation, should turn back to the general accepted accounting principles. Ø According to business accounting laws, the handling of accounting affairs should be put in the first position. Ø To revise the explanations of words in the articles in accordance with general accounting principles. II. The aspect about accountants Ø To define relative accounting responsibility, only certified public accountant can handle accounting affairs. Ø The external supervising role of CPA should be added in accounting laws. Ø Take broader explanation for business responsible person and regulate stricter laws. In addition, define the minimum of the fine instead of the maximum. III. The aspect about internal control Ø The authorities should clarify different accounting systems of different walks. Ø Every walk in its establishing stage should apply competent rules of internal control and accounting system, which should be approved by CPA and be strictly regulated. Ø To match the efficiency of quality of accounting information, the auditing time limit should be within one month. IV. The aspect about the competent authority Ø Transfer the Administrative power over Accounting from Ministry of Economic Affairs to Ministry of Finance; besides, the name of the articles should be revised as Accounting laws, which shall be a basic model in dealing with accounting affairs. Ø To set up a Specialized Court of Accounting Affairs consisting of judges with accounting background to try the controversies because of accounting affairs processing.
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