本研究主要目的有二,第一個目的在探討政府會計基礎的主要模式、OECD(經濟合作與發展組織)成員國及我國政府會計基礎之現況,以了解世界潮流趨勢。第二個目的則在探討OECD 成員國政府會計採用權責發生制的演進過程及中國大陸政府會計制度改革歷程,提供我國政府會計改革的參考及借鏡。 目前OECD成員國已有半數以上在政府會計、預算及財務報告上採行某種程度的權責發生制,實行權責發生制最終目的在提高政府永續發展的能力。我國目前仍未完全使用權責發生基礎,建議政府應將政府會計改革擴大為整個公共管理改革,比照民營企業,提供低成本及高效率的公共產品及服務,並具有行政成本概念,成為一個重視績效的經濟組織。
The purposes of this study are to demonstrate the main model of accounting basis and its application in some OECD members and Taiwan, and to present evidence in terms of the procedures of adopting accrual basis and governmental accounting reform in these economics regions. This study can help us to understand the trend of governmental accounting reform and give some insights for further policy reform. At present time, more than half members in OECD have advocated different levels of accrual basis accounting in budgeting and financial reporting for their governments. The major goal of accrual basis in financial reporting is to heighten the sustainable abilities of the government. Based on the finding in this study, we suggest that we could borrow the successful experience from profit organizations adopting accrual basis almost completely in governmental accounting, providing low costs / high efficiency public services.
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