國營事業全面導入IFRS後最終審定制度之探討

吳政道(WU CHENG TAO)

指導教授 ： 周庭楷

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2014年)

摘要

為因應全球財務報導發展趨勢，行政院主計總處考量整體國營事業預、決算編製基礎之一致性，要求國營事業自民國102年度開始全面導入IFRS。考量現行審計部對營業單位之審定制度，主要源自決算法之規定，而非憲法、審計法規定，其審定之必要性廣受討論，本研究係從相關法規規定，及全面導入IFRS後面臨之問題研析。參酌審計理論，審計機關擁有對決算之最終審定權，逼使審計機關在有限時間內，以有限人力進行審核，卻又必須提出無保留意見，非審計常態，亦對審計之獨立有所損傷。又IFRS修訂快速，國營事業採用IFRS後，追溯調整暨重編以前年度財務報表將更為頻繁，且審計人員執行審計受時間及成本之限制，無法全面查核所有會計事項。因此，審計機關無法保證受查單位之財務報表絕對無誤，實應修改審計法第51條國營事業決算最終審定權及第54條適用第45條國營事業編製年度決算經審計機關審定後，應發給審定書等規定，朝向不對國營事業之盈虧做最終審定，僅提出查核報告之方式辦理。

關鍵字

決算審定 ； IFRS ； 國營事業

並列摘要

In response to the universal trend of financial reporting, Directorate-General of Budget, Accounting and Statistics of Taiwan requires that government enterprises implement IFRS in 2013. The present system of certificating is in accordance with the Financial Statement Act, not the Constitution or Audit Act, and there was a discussion about necessity of certificating, this research is to explore the related subject from law and regulation perspectives in the IFRS era. Following auditing concept, the audit agencies have the power to certificate the financial statements and must express unqualified opinions even though the audit are associated with limited manpower and limited time. It significantly damage the independence and quality of audit. In addition, IFRS is modified rapidly, to trace, adjust, and renew a previous financial statement. Audit agencies thus cannot promise the financial reports are completely accurate. We suggest that it is necessary to modify the article 51 of Audit Act about the power to certificate the financial statements. The article 54 which requires that audit agency issue a certificate of approval after completing the audit of financial statement that government enterprise prepare should be suspended. The better way should issue audit reports, instead of certificating income or loss of government enterprises.

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