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  • 學位論文

我國政府機關單位會計報表之探討 —以桃園區農業改良場為例—

Research on Statement of Accounting of Taiwan Government Units-Taoyuan District Agricultural Improvement Station (DAIS)as Example

指導教授 : 林江亮
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摘要


隨著民主政治的發展,人民將更主動積極參與對政府施政的監督活動,政府會計資訊對社會大眾而言也將更顯重要。政府會計資訊,除特殊機密者外,應公開於全體國民,亦為許多國民所共同關心。政府之會計報告除了顯示政府施政遵從法規且與法定預算相一致外,並協助國人評定政府施政成效。因此本研究的目的在於探討目前政府機關單位會計財務報表表達、現況及在內部控制上的運用,並加編淨成本表以顯示政府機關單位會計的成本觀念。 本論文的研究方法包括文獻探討及個案研究兩部分,第一部分係彙總整理我國政府會計制度中有關於單位會計之財務報表,包括對於政府會計組織、政府會計基礎及衡量焦點的規範,及由此所衍生的實務問題,以探討固定資產之表達、權責發生基礎之運用及會計科目等方面的適當性,以達會計資訊的有用性。此外,亦進一步地介紹其他世界先進國家對於政府財務報表之表達。第二部分係個案研究以行政院農業委員會桃園區農業改良場為研究對象,探討其財務報表之表達、運用以及有待改進之處。 本研究之結論為:一、資產購入時按取得成本列入資產負債表中,並依「財務標準分類」按月計提折舊,以為精確計算成本衡量績效。二、本個案預算編列與計畫無法連結,可參考美國聯邦政府會計實務加編淨成本表,可清楚了解各計畫之應有成本,以利未來其他委託計畫時,評估其可否接受該計畫,並衡量其成本效益關係。三、在本個案中資源未充分有效運用,其收入方面未考慮到使用者或受益者付費原則,以往的試驗研究成果,均無償提供或未推廣使用,其支出方面未有財務管理的導入,因此應加強資源之有效運用。四、計畫與預算的脫節,績效評估由主管依工作表現等作為考績評核之依據,缺乏客觀的績效標準作為考評的依據,不容易客觀比較成員的績效表現,難達公平與激勵的要求,因此應加強計畫與管考的連結。五、會計科目的設置不夠明確、通俗,定義不清易造成困擾,讓使用者容易誤用、閱表者難懂的情形。目前國內一般會計資訊使用者多已習慣商業會計表達方式,為使政府會計資訊能為資訊使用者廣為運用,增進彼此間之互動與了解,使施政效能可透過會計資訊作更明確之顯現,政府會計似可採行商業會計之表達方式。

關鍵字

政府會計

並列摘要


As democracy prevails, people take the initiative in participating in the monitoring of the government administration and, by contrast, the government’s accounting information becomes more important to the public. The government’s accounting information, except special confidentiality, is mandatory to be disclosed to all citizens, which is also a common topic that many people are concerned about. The government accounting report not only demonstrates the government administration’s compliance with laws, regulations and statutory budgets but also helps the nationals evaluate the government’s performance. Therefore, the objective of this study is to discuss about the disclosure, current situation of the government institutions’ financial statements, application of internal control and consolidating net cost statement, so as to clarify the cost concept of the government accounting. The study approach in this thesis consists of two major parts: Literature Review and Case Study. In the first part, we collect and prepare the financial statements of the organization’s accounting in our accounting system, including the guidelines for the government accounting organizations, the government accounting basis and the measurement focus, and pragmatic issues derived thereupon, whereby to probe into the appropriability of the disclosure of fixed assets, application of the accrued basis and accounts, and to achieve the feasibility of accounting information. Additionally, we further introduce the government’s financial statements of other advanced countries. In the second part is a case study on Taoyuan District Agricultural Improvement Station of COA, where we discuss about the disclosure, application of its financial statement and defects to be corrected. This study concludes that: 1. The purchased assets should be listed in the balance sheet based on the acquisition cost and depreciated monthly subject to the Property Standard Classification for an accurate measurement of costs and performance; 2. The budget preparation of this case can not be linked up with the project concerned; please refer to the consolidating net cost statement of the accounting practice of U.S. Federal Government Agencies for an insight into the due costs of each project, with which we can evaluate the acceptability in respect to other future projects and measure the cost-effect relation. 3. In this case study, resources are not sufficiently and effectively used, and, regarding the income, the principle of “user/beneficiary pays” is not considered. Previous test, study performance is provided gratis or is not promoted for use, i.e. no financial management is introduced in the expenditure. Hence the resource application should be improved. 4. The project and the budget are disconnected. The chief evaluates the members’ achievement on the basis of their work performance, which can’t reach an objective evaluation or fairness and inspiration purposes. For this reason, the project should be tightly connected to management and evaluation. 5. The accounts are not clear and understandable, and their definitions are confusing, which easily leads to users’ misapplication and readers’ incomprehension. Now most of domestic general accounting information users are used to business accounting. To facilitate the users’ wide application of the government’s accounting information and promote mutual interaction and common understanding, it’s recommended that the government should adopt business accounting for disclosure of accounting information so that the government administration can be demonstrated in a clearer manner.

並列關鍵字

政府會計

參考文獻


郭英仁,我國政府會計財務報告揭露之研究,私立中原大學會計研究所碩士論文,2001。
林嬋娟與鄭如孜,編製應計制合併報表,還原政府負債真相!,會計研究月刊,183期,第75-78頁,2001。
林嬋娟與鄭如孜,陳博志VS.韋端孰是孰非—辯論政府財報是否應改採應計制,會計研究月刊,182期,第24-26頁,2001。
劉順仁,加強政府會計資訊有用性之研究,行政院主計處委託研究計畫,1999。
Alijarde M. I. (1996, Fall). The usefulness of financial reporting in Spanish local governments. Journal of Accounting and Public Policy, V15, 17-34.

被引用紀錄


戴月琳(2004)。公立中小學會計處理與稅務問題研究〔碩士論文,中原大學〕。華藝線上圖書館。https://doi.org/10.6840%2fcycu200400127

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