我國政府會計環境對政府會計革新影響之研究

The Effect of Governmental Accounting Environment to Governmental Accounting Reform in Taiwan

楊雯雯(WEN-WEN YANG)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

行政院主計處為提升我國政府會計水準，進而與國際接軌，近年來正逐步實施政府會計的革新，但會計環境的變化，將影響著會計目標、衡量對象及方法，政府會計亦是如此。在我國大部分學術研究多涉及對國內外政府會計準則內容之比較研究，而對政府會計變革所面臨的政府會計環境問題，尚未有系統性的理論模型分析對變革的影響，惟這可能是導致變革成敗的因素之一。
本研究引據國際政府會計比較研究（CIGAR）中Klaus G. Lüder.教授關於政府會計環境之應變模型，分別透過資訊供給者及資訊使用者之角度，綜合考量我國政府會計環境中的各種因素，探討對我國政府會計革新之影響，研究結果顯示：
目前我國政府會計進一步發展相對有利的激勵因素為：（一）政府存有財政壓力及財政醜聞、獨立的外部準則機構之設置需求、配合國際公共部門改革要求等激勵因素成為改革的趨動因素；（二）社會結構變數部分，資訊使用者期望由公部門中獲取財務資訊之需求提升，當參與公共決策（如重大公共建設之興建）等議題之討論時，亦會增加對政府資源運用狀態的瞭解需求，進而要求改進現行政府會計體系；（三）政治管理系統結構變數部分，資訊供給者對於政府財務資訊自願揭露的態度是為改革順利推行的基礎之一，多數受試者同意為適度揭露潛在財政風險，應改進現行政府會計體系。
而影響革新的相對牽制因素為：（一）現行實施政府會計變革之宣導及人員訓練有不足之情況，人員培訓和聘用將可能造成我國政府會計革新之牽制因素；（二）法律體系既有的影響，對政府會計改革形成的阻礙作用；（三）政府會計人員現行技能多為側重於當期資源之籌措與運用，短期內無法提升會計人員採行新政府會計制度所需之新技能及專業判斷能力，會計人員素質將造成對我國政府會計革新之阻力。
綜上，我國現行政府會計環境已具備足以改革的激勵因素，社會結構變數亦存有改革的趨動力，政治管理系統結構變數雖存有部份阻力，但資訊供給者的態度仍對改革是為有利的，而現行最大阻力因素係存有部份實施障礙，該狀況若短期內無法改善，將造成我國政府會計革新無法順利推進。

關鍵字

政府會計環境應變模型 ； 政府會計革新

並列摘要

To raise our governmental accounting standards and thereby bridge with the world, the Directorate-General of Budget, Accounting and Statistics, Executive Yuan has gradually implemented a reform on the governmental accounting in recent years. Nonetheless, changes in the accounting environment affecting the objectives, measured objects and methods in accounting will also be applied to the governmental accounting. Most of our domestic academic researches involve comparison studies on the content of the domestic and foreign governmental accounting standards. However, there is not yet a systematic analysis of theoretical models emphasizing on the issues from governmental accounting environment to governmental accounting reform, which might become one of the ultimate causes of failure or success factors impacting reforms.
The study makes a citation from Professor Klau G. Lüder.’s Governmental Accounting Innovation Model from the Comparative International Governmental Accounting Research (CIGAR), and through the perspectives of producers of information and user of information respectively, to give a comprehensive consideration on the various factors in our domestic governmental accounting environment, thereby discuss the impact of these factors to our governmental accounting reform. The study results are indicated below:
Currently, our domestic governmental accounting takes one step further to develop the relative stimuli factors which include: 1. The Government is under situation of financial problems and financial scandal, demand for independent External Standard Setting, and collaboration with stimuli factors from the International Public Sector reform to become the driving factors for reform; 2. With respect to Social Structural Variables, the demand for user of information anticipates to acquire financial information from the public sector raises. Participation in discussing issues including public policies (such as major infrastructure construction) will also increase the understanding of demand in governmental resource implementation status, and thereby request for improvement on current governmental accounting system; 3. With respect to Structural Variables of the Politico-Administrative System, producers of information believes that the governmental voluntarily disclose its financial information is one of the foundations in a successful promotion for reform, while most measured objects agree that appropriate disclosure of potential financial risks may improve the current Governmental Accounting System.
The comparatively impeding factors impacting reform include: 1. Lack of propagation for current implementation of Governmental Accounting Reform and staff training, while Staff Training and Recruitment may form an impeding factor to our national Governmental Accounting Reform; 2. the existing impact from the Legal System maybe form a hampering influence on the Governmental Accounting Reform; 3. the current skills of the Governmental Accounting Staff mainly depend on the fund raising and implementation of current resources available, while incapable of enhancing skills and professional judgment required from the accounting staffs in adaptation of the new Governmental Accounting System, whereas the Qualifications of Accountants will impact on the impedance of our Governmental Accounting Reform.
In sum of the above mentioned, our current Governmental Accounting Environment already possess sufficient stimuli factors for reform, while the Social Structural Variables also form a driving force in reform. Although the Structural Variables of the Politico-Administrative System still result in partial impedance, the attitudes from the producer of information still benefits to the reform. Currently, the largest impending factor still holds partial Implementation Barriers, in which if the situation does not improve in the short-term, it will result in a rigid progress to our Governmental Accounting Reform.

並列關鍵字

Governmental Accounting Innovation Model ； Governmental Accounting Reform

參考文獻

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