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  • 學位論文

兩岸政府會計規範之比較研究

A Comparative Study on Government Accounting Regulation and System between Taiwan and China

指導教授 : 林江亮
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摘要


本研究利用文獻資料分析法,首先,探討兩岸政府會計規範的架構及發展現況,其次,探討兩岸政府會計規範的制定程序,再其次,比較兩岸政府會計規範之優、缺點,最後探討兩岸政府會計規範之未來發展方向及改進建議。   經過文獻的比較分析,本研究發現,雖然我國在會計法令的發展時程早於大陸,但因我國受限於早期立法框架,對外在環境的變遷反而無法及時改進,其所制訂的政府會計法規範太過詳盡,許多內容僅需於會計制度內規定即可;反之大陸雖起步晚,但決定改革開放後,其所建立之會計法令反而能與國際接軌又不失中國特色,其1985年制定的中華人民共和國會計法僅作原則性規範,指揮所有的會計法令制度,是大陸會計體系的根本母法,由於該法設計得當,造就了大陸此後會計法令體系的快速發展。再就兩岸政府會計制度發展而言,我國的政府會計制度授權各主管機關制訂,因為所產生的會計制度種類繁多,沒有統一事權單位,造成管理的不便,而大陸政府會計制度則依據會計法全權由財政部制定國家的統一會計制度,在會計準則體系不完備之時是大陸會計執行的準據,目前採行會計制度與會計準則並行體制,為完全與國際會計準則接軌前的過渡作法;最後論及兩岸政府會計準則的發展,認為我國與大陸皆由官方主導,具強制性但較不具客觀性。   綜合來說,建議我國政府會計法令部份應採大陸會計母法的形式較有利日後發展,且認為兩岸均應加速健全政府會計準則體系以完全取代政府會計制度是未來的改革方向。

並列摘要


This paper adopts Literature Review Method to probe into the structure and development stage, the legislation procedures, the advantages and disadvantages, and future development and improvement, of Government accounting regulation system on both sides of Taiwan Strait. Through literature comparison, the paper finds that even established earlier than China, Government accounting systems, in Taiwan, restricted by the early legislation, failed to modify and reflect to the current environment. The framework of Government accounting system and accounting laws covered too broad and detail. China, on the other hand, who started up late, adopted the international practices in their accounting law. Its accounting law, put in place in 1985, serves only as a principle to guide all deviated accounting systems. The law incorporated all necessary aspects, and as a result, accelerated its rapid development. Government Accounting systems in Taiwan empowered governing bodies to set own applicable laws. Without a parent governing body, the practice resulted in complication and management difficulties. China’s accounting systems followed the business accounting laws set by the Minister of Finance. It serves as the standards during the absence of proper laws, and currently utilizes both accounting systems and accounting standards before adapting fully to international standards. In reviewing to the development on accounting standards on both sides of Taiwan Strait.The accounting standards in government format which was led by administration and applies obligatorily but objectivity. In conclusion, for future development, the paper suggests to adapt China’s one parent accounting system, and accelerate the set up of accounting standards to replace accounting systems.

參考文獻


史志強,2007年,「兩岸會計規範差異之研究」,中原大學會計學系碩士論文。
蔡欣諭,2007年,從美國政府會計準則第34號公報探討我國政府會計報導之變革,台灣大學會計學系碩士論文。
行政院主計處,會計法修正草案總說明。
劉順仁,1999年,加強政府會計資訊有用性之研究,行政院主計處委託專案研究。
鄭如孜、林嬋娟,2006年6月,政府財務表達之研究-基金別財務報表與合併財務報表,會計與公司治理,第3卷第1期,頁19-46

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