臺灣博碩士論文加值系統

本研究第一個目的在探討美國、加拿大及國際會計師協會對政府長期負債的會計處理規範，尤其是針對特殊性質的長期負債，希望能經由本研究提供我國未來訂定相關政府會計公報之參考。本研究之第二個目的在暸解各界對第七號政府會計準則公報「政府長期負債之會計處理」之看法，除訪談政府審計、主計專家及研究政府會計之學者，並對政府財務報表的提供者及使用者發放問卷，期能對第七號公報之順利實施提供具體建議與助益。
研究結果彙總如下：(1)目前我國總決算報告之債款目錄資訊表達不足，僅表達國庫署管理之債務，嚴重缺乏其他潛藏負債資訊，(2)各界對政事型基金之長期負債是否應列入其基金平衡的看法仍不一致，(3)整體淨資產表應能滿足各類使用者的需求，(4)應另立公報規範退休金負債、或有負債、保證及承諾事項與環境負債等之會計處理及財務報導，(5)政府應充分揭露長期負債之相關資訊，(6) 實施第七號政府會計準則公報時，可能遭遇的最大問題在於資訊系統的連結與整合不易，(7)各界對會計法與政府會計準則公報規範是否一致的看法不一，(8)受試者認為，中央政府可考慮提早於民國97年實施第七號政府會計準則公報，直轄市及縣市政府於民國98年實施，鄉鎮市政府則於民國100年實施。

The first purpose of the study is to understand the standards that the United States, Canada and International Federation of Accountants set up to account for governmental long-term liabilities, especially the standards that prescribe the special long-term liabilities. The second purpose of the study is to research the opinions about the Governmental Accounting Statement No.7 by means of interviewing the governmental auditors, governmental accountants and scholar, and sending the questionnaire to the providers and users of governmental financial statements.
The results of the study are as follows: (1) The debt catalogue information of the final report is expressed insufficiently at present, (2) The opinions about whether long-term liabilities should be listed in the fund balance statement are not consistent, (3) Statements of government-wide net assets should be able to meet all kinds of users'' demands, (4) The statements that prescribe how to account for the pension liabilities, contingent liabilities, guarantees and commitments, and environment liabilities should be set up, (5) Government should disclose fully the relevant information of the long-term liabilities, (6)When implementing the Governmental Accounting Statement No.7, the greatest problem is the inconsistency between the governmental information systems, (7) The opinions about whether the Governmental Accounting Statement conforms to the Accounting Law are not consistent, (8)The Governmental Accounting Statement No.7 should be implemented in the central government in 2008, the countries in 2009, and the towns in 2011.

第一章　緒論 1
第一節　研究動機 1
第二節　研究目的 2
第二章　文獻探討 3
第一節　一般性質之長期負債的會計處理 3
第二節　退休金負債之會計處理 13
第三節　其他長期負債之會計處理 22
第四節　先進國家對政府長期負債之處理比較 29
第五節　國內外之政府會計相關研究 34
第三章　研究方法 42
第一節　深度訪談 42
第二節　問卷設計與資料蒐集過程 44
第三節　資料分析方法 46
第四章　實證結果與分析 47
第一節　訪談結果與分析 47
第二節　問卷之實證結果與分析 56
第五章　結論與建議 66
第一節　研究結論 66
第二節　研究限制 69
第三節　研究建議及未來研究方向 70
參考文獻 66
附錄一：政府會計準則公報第七號 76
附錄二：訪談專家之學經歷彙總表 79
附錄三：我國政府長期負債之會計處理及財務報導的訪談議題 80
附錄四：我國政府長期負債之會計處理及財務報導的調查問卷 83

一、中文部分
行政院主計處，2003，政府會計觀念公報第二號：政府會計報告之目的。
____________，2005，政府會計準則公報第二號：政府會計衡量焦量及會計基礎。
____________，2005，政府會計準則公報第四號：政府支出認列之會計處理。
____________，2005，政府會計準則公報第五號：政府會計報告之編製。
____________，2005，政府會計準則公報第七號：政府長期負債之會計處理
吳琮璠，2001，建立地方政府財務資訊充分揭露制度可行性研究，行政院經濟建設委員會財務處委託研究計劃。
林佳欣，1999，台北市政府財務報告之功能性研究，東吳大學會計學研究所碩士論文。
林惠娟，2004，台灣公務人員退休給付政策之趨勢研究(中程計劃迄至公元2020 年)，佛光人文社會學院未來學研究所碩士論文
徐淑芬，2005，我國政府會計採用應計制合併財務報表之有用性研究，元智大學會計學研究所碩士論文。
張慧民，2001，我國政府編製合併財務報表之可行性研究，臺灣大學會計學研究所碩士論文。
許一娟，2004，我國地方政府會計報告資訊內涵之剖析，靜宜大學會計學研究所碩士論文。
陳峙維，1999，我國政府公務會計應如何採用權責發生基礎之研究，臺灣大學會計學研究所碩士論文。
陳政卿，2000，公務機關會計採用商業會計制度之研究--以資訊使用者角度探討，東吳大學會計學研究所碩士論文。
詹乾降，2001，普通公務機關採用商業會計可行性之探討，行政院主計處委託研究計劃。
趙揚清與黃振豊，2002，公共債務相關資訊揭露之研究，行政院主計處研究計劃。
劉順仁，1999，加強政府會計資訊有用性之研究，行政院主計處委託研究計劃。
劉鼎先，2000，政府單位退休金提撥原則與精算資訊揭露之研究。政治大學風險管理與保險學系碩士論文。
鄭如孜，2000，政府財務報導之有用性及其改進研究，政治大學會計學研究所博士論文。
鄭添原，1998，政府會計基礎與政府會計資訊有用性之探討，台灣大學會計學研究所碩士論文。
鄭添原，1998，政府會計基礎與政府會計資訊有用性之探討，台灣大學會計學研究所碩士論文。

二、英文部分
Canadian Institute of Chartered Accountants(CICA). 1995. Public Sector No.1700: Objectives of Financial Statements.
__________________________________________. 1998. Public Sector No.3270: Solid Waste Landfill Closure and Post-Closure Liability.
__________________________________________. 2001. Public Sector No.3230: Long-Term Debt.
__________________________________________. 2001. Public Sector No.3250: Retirement Benefits.
___________________________________________. 2000. Public Sector Guideline No.2: Leased Tangible Capital Assets.
Davidson, Sidney, O. G. Green, W. Hellerstein, A. Madansky, and R. L. Weil. 1977. Financial Reporting by State and Local Government Units. The University of Chicago: The Center for Management of Public and Nonprofit Enterprise, Graduate School of Business, Chicago university, Illinois.
Daniels, Janet D. and Craig E. Daniels. 1991. Municipal Financial Reports: What Users Want. Journal of Accounting and Public Policy, 10(1): 15~38.
Dees Martin and Paul Neelissen. 2004. Five Countries Pioneering Accrual Budgeting and Accounting in Central Government. International Journal of Government Auditing. p.11~15.
Ernst and Whinney. 1979. How Cities Can Improve Their Financial Reporting. Cleveland, OH: Ernst and Whinney.
Federal Accounting Standards Advisory Board(FASAB). 1995 .Statement No. 5: Accounting for Liabilities of the Federal Government.
_____________________________________________. 1998. Statement No. 12: Recognition of Contingent Liabilities Arising from Litigation.
Financial Accounting Standards Board(FASB). 1975. Statement No.6: Classification of Short-Term Obligations Expected to Be Refinanced.
Freeman, R. J. and C. D. Shoulders. 2003. Governmental and Nonprofit Accounting: Theory and Practice. seventh edition.
Gaffney, Mary Anne. 1986. Consolidated versus Fund-Type Accounting Statements: The Perspectives of Constituents. Journal of Accounting and Public Policy, 5(1): 167~189.
Governmental Accounting Standards Board (GASB). 1986. Statement No.3: Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements
____________________________________________. 1989. Statement No.10: Accounting and Financial Reporting for Risk Financing and Related Insurance Issue.
____________________________________________. 1990. Statement No.13: Accounting for Operating Leases with Scheduled Rent Increases
____________________________________________. 1992. Statement No.16: Accounting for Compensated Absences.
____________________________________________. 1993. Statement No.18: Accounting for Municipal Solid Waste Landfil Closure and Postclosure Care Costs.
____________________________________________. 1994. Statement No.25: Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans
____________________________________________. 1994. Statement No.27: Accounting for Pension by State and Local Governemtal Employee.
____________________________________________. 1996. Statement No.30: Risk Financing Omnibus
____________________________________________. 1984. Interpretations Statement No.1: Demand Bonds Issued by State and Local Governmental Entities.
____________________________________________. 1995. Interpretations Statement No.2: Disclosure of Conduit Debt Obligations.
International Federation of Accountants(IFAC). 2001. International Public Sector Accounting Standard No.13: Leases.
_________________________________________. 2001. International Public Sector Accounting Standard No.15: Financial Instruments: Disclosure and Presentation.
_________________________________________. 2001. International Public Sector Accounting Standard No.19: Provisions, Contingent Liabilities and Contingent Assets.
International Federation of Accountants Public Sector Committee. 1995. Accounting for and Reporting Liabilities.
National Council on Governmental Accounting(NCGA). 1984. Interpretations Statement No.9: Certain Fund Classifications and Balance Sheet Accounts.
Price Waterhouse and Co. 1976. Understanding Local Governments: A Citizen’s Guide. New York: Price Waterhouse and Co.
Pina Vicente and Torres Lourdes. 2003. Reshaping Public Sector Accounting : An International Comparative View. Canadian Journal of Administrative Sciences:334-350.