中央政府普通公務單位會計制度相關問題之探討

Study of related on the central governmental accounting system

陳秀玲(Shiu-Ling Chen)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2015年)

https://doi.org/10.6840/CYCU.2015.00402

摘要

行政院主計總處於1986年9月26日頒行「普通公務單位會計制度之一致規定」，並歷經數次修正迄今。為強化我國政府會計與國際接軌，復於2007年7月30日發布訂頒「中央政府普通基金普通公務會計制度」，茲賡續精進公務會計之改革，再於2015年1月5日修正發布並更名「中央政府普通公務單位會計制度」，供中央政府各公務機關辦理單位會計業務之準據。

本研究利用文獻資料分析法，探討新制度是否更能妥適表達政府會計資訊。故將二制度修改前後差異性較大之總則、簿記組織系統圖、會計報告、會計科目、會計簿籍等部分章節，分析其條文、附錄及各類交易事項分錄之優、缺點，最後提出具體的建議，提供有關單位參考。

比較分析結果，「中央政府普通公務單位會計制度」主要改革重點有，資產負債及收入支出等財務報表各要素之認列與處理原則等接軌國際作法、會計基礎採權責發生基礎、整併現行歲入、歲出分設2套科目及帳表為1套作業及平衡表外增編資本資產表、長期負債表及收入支出表等，符合會計法第29條規定將固定資產等項目採另帳表管理，可完整呈現機關資產負債與收入支出全貌，增進政府財務資訊透明度及接軌國際作法。

「中央政府普通公務單位會計制度」屬剛起步階段，本研究建議需階段性廣設研習課程如政府公報、新會計制度觀念等，並配合政策法令宣導讓執行者了解新政策之優點，順利制度之改革。若配合修改會計法第29條，將現行資本資產帳、長期負債帳及普通公務帳三套帳合併為一套帳，更可減化會計帳務之處理。

關鍵字

會計制度 ； 資本資產 ； 長期負債 ； 普通公務

並列摘要

Directorate-General of Budget, Accounting and Statistics(hereinafter referred to as DGBAS) issued “Directions for Accounting System of ordinary Government Activities” for enforcement on September 26, 1968. For making connection to international conventions, DGBAS promulgated “Accounting System of Ordinary Government Activities for Central Government General Fund” on July 30, 2007. After amendments and a change in name, DGBAS promulgated “Accounting System of Ordinary Government Activities for Central Government” on January 5, 2015. The new directions is used for reform of government accounting and criteria of central government agencies’ accounting.

The study, used literature analysis, investigated whether the new system was appropriate to describe government accounting information. Focused on the parts with major difference, like General Principles, Book-keeping Organization chart, Accounting Report, Accounting Subjects, Accounting Book, we compared advantages and disadvantages between old and new system, along with analysis of content, appendix and transaction journalization. Then we supposed practical suggestion for reference.

According to the result of this study, main points of reform are: gear the recognition and guidelines of asset liabilities and revenues & expenditures to international conventions, recognition of actual accounting basis, combination of revenues & expenditures, external of capital asset and long-term liabilities and revenues & expenditures. The new system is accordance with Article 29 of Accounting Act that indicates government properties and fixed liabilities shall prepare a separate statement or content catalogue for each and be excluded from balance sheets, it also shows clear picture of liabilities and revenues to improve transparency and connection with international approach.

The study suggests:
1. meanwhile policy announcement, performing training courses include Government Notices, new Accounting System periodically in order to acquaint new policy.
2. Reduction of accounting ledger processing may come if combined capital asset ledger, long-term liabilities ledger, with ordinary affairs ledger as one cooperated with amending on Article 29 of Accounting Act.

並列關鍵字

Accounting System ； Capital Asset ； Long-term liabilities ； Ordinary Affairs

參考文獻

2.史志強（2007），兩岸會計規範差異之研究，中原大學會計系論文，未出版，桃園市。

1.郭英仁（2001），我國政府會計財務報告揭露之研究，中原大學會計系論文，未出版，桃園市。

一、網站部分

1.行政院主計總處（1986），普通公務單位會計制度之一致規定，線上檢索日期：2015 年6 月21 日，網址：http://www.dgbas.gov.tw/ct.asp?xItem=242&ctNode=258&mp=1。

2.行政院主計總處（1998），普通公務單位會計制度之一致規定有關各機關動支第二預備金帳務處理補充規定(87.8.18處會一字第06739號) ，線上檢索日期：2015 年6 月21 日，網址：http://www.dgbas.gov.tw/lp.asp?CtNode=258&CtUnit=154&BaseDSD=7&nowPage=1&pagesize=25&mp=1。