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研究生:蔡欣諭
研究生(外文):Hsin-Yu Tsai
論文名稱: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
論文名稱(外文):A Study on the Governmental Financial Reporting Reform in Taiwan: Lessons from GASB No. 34
指導教授:林嬋娟林嬋娟引用關係
指導教授(外文):Chan-Jane Lin
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:會計學研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2007
畢業學年度:96
語文別:中文
論文頁數:114
中文關鍵詞:美國政府會計準則第34號公報美國政府會計準則委員會GASB No. 34GASB政府會計政府會計公報政府會計報告
外文關鍵詞:GASB No. 34GASBgovernmental accountinggovernmental financial reportStatement of Net AssetsStatement of Activities
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研究動機與目的
我國政府會計制度已歷數十年未修訂,相關制度主要係為配合預算審議機制,未考量財務報表使用者需求,致所產生之會計資訊往往僅為預算執行控制之用,無法提供管理者決策分析之參據,也忽視報表使用者需求。
行政院主計處為改善前述問題,採用美國政府會計準則第34號公報(GASB No. 34)作為我國政府會計變革之藍圖,陸續發布政府會計觀念公報、準則公報,以及會計制度,此係我國政府會計一大變革,必須審慎面對接踵而來的挑戰。
美國自1999年發布GASB No. 34以來,引起相當多的討論與迴響,其累積之執行經驗及相關探討文獻實多有可參考處。我國政府會計變革雖係師法該號公報,惟有關之學術研究卻極為有限,對美國執行現況、實務問題、後續研議改善之計畫等均少有了解,因此本研究針對相關議題深入探討,可作為我國未來執行之參考資訊,期有助於我國政府會計之長足發展,並使投入之成本發揮最大效益。
研究方法
參考GASB對美國各州及地方政府之經驗訪談、GASB發行之執行指引、各政府網站資訊、及各界對GASB No. 34之探討文獻等,就其中最被廣為討論、且與我國有關的部份予以論述。
除探討國外實務情況外,亦藉訪談方式,了解我國實務界及學術界人士對我國政府會計變革及政府會計問題之看法。
研究結果與建議
一、研究結果
  美國執行GASB No. 34可供我國參考之處包括:
(一)管理者討論與分析:應在完整揭露與內部考量間取得平衡,以公正客觀地協助讀者了解政府之會計報告及財務資訊。
(二)淨資產表/資產負債表:為減輕基礎設施報導負擔之緩衝規定、為對基礎設施提列折舊之前置作業、對基礎設施採用修正法、訂定資本化政策、正確重分類淨資產等。
(三)營運表:宜預先規劃普通收入與計畫收入之劃分、間接費用之分攤、及內部交易之消除,並宣導整體營運表之功能等。
(四)管理者討論與分析及附註揭露之含括內容:未來可視各政府實際揭露情形,依據成本效益考量是否須修正有關規範。
(五)會計制度之執行規劃:宜清楚了解制度影響所及層面及時點,以擬定資源之最適配置原則。   
二、本研究對政府會計報導變革之建議為:
(一)積極取得機關首長支持及相關單位配合。
(二)循序漸進報導資本資產。
(三)積極提供執行協助,適時增修相關規定。
(四)提供衡量指標及結合統計資訊,以協助使用者評估政府財務狀況。
(五)修改基礎設施之支出認列原則,並考慮對其採修正法。
(六)儘速研議政府或有負債、退休金負債、公勞農保等社會保險虧絀撥補、非營業特種基金負債等之認列或揭露方式,以允當表達財務資訊。
(七)加強政府新會計制度之教育訓練及宣導。  
(八)增進主計界與學術界之交流。   
(九)轉換政府會計人員角色並提升其專業能力。
Motivation and Purpose
Governmental accounting in Taiwan has not changed for decades of years. It was framed under considerations of budgetary compliance rather than users’ needs. Thus, the information presented has been neither user-friendly nor useful for decision making.
To improve questions above, Directorate-Generate of Budget, Accounting and Statistics in Taiwan adopted GASB No. 34 as the model of financial reporting reform, an unprecedented one in Taiwan. The following challenges need to be taken cautiously.
GASB has accumulated lots of experience since published Statement No. 34 in 1999. Besides, there have been many literatures on this subject. Although learning the financial reporting model of GASB No. 34, we didn’t understand its implementation, problems and relative researches thoroughly. All these will be deeply studied in this thesis.
Methodology
Materials were mainly gathered from literatures published in periodicals or by institutions, as well as from information presented in websites of GASB and state and local governments in USA. All these help to understand the implementation of GASB No. 34 in USA, and to facilitate the reform made in Taiwan.
Besides, through interviewing with officials and professors participating in the reform, opinions and suggestions about it are presented.
Conclusion and Suggestion
What can be studied from the implementation of GASB No. 34 in USA:
1.MD&A: Governments should give readers an objective analysis of financial performance.
2.Statement of Net Assets/ Balance Sheet: The requirements that facilitate infrastructures assets reporting, the preparations made for deprecating infrastructures assets, the allowance of reporting infrastructures assets using the modified approach, and the principles made to capitalize assets as well as to reclassify assets properly.
3.Statement of Activities/Statement of Revenue, Expenditures and Changes in Fund Balance: Governments should prepare for the following in advance:
(1)How to define general revenues and program revenues.
(2)How to allocate indirect expenses to related functions or programs.
(3)How to eliminate internal transactions.
(4)Through communications to prevent users from misunderstanding the message of Statement of Activities.
4.Consider to modify the requirements of MD&A and notes to the financial statement.
Suggestions for governmental financial reporting reform:
1.The reform should be supported by the chief executive and departments related.
2.Report capital assets progressively.
3.Requirements should be modified and supports should be given timely.
4.Index or statistical information should be provided to assist readers to assess governments’ financial condition.
5.Infrastructure assets may be allowed being reported by the modified approach.
6.Deliberate on how to disclose the contingent and other special liabilities.
7.Make the reform more smoothly through adequate education and communication.
8.Promote the cooperation between government departments and the academia.
9.Enhance the abilities and values accountants in government departments have.
第一章 緒論.............................................1
第一節 研究動機及背景...................................1
第二節 研究目的與貢獻...................................3
第三節 研究架構.........................................4
第二章 我國政府會計問題及變革..........................6
第一節 我國政府會計制度.................................6
第二節 我國政府會計問題.................................8
第三節 我國政府會計變革................................12
第三章 美國政府會計準則第34號公報與我國政府會計公報之規範…………………………………………………………………… 23
第一節 美國政府會計準則第34號公報之產生................23
第二節 美國政府會計準則第34號公報之規範................25
第三節 美國政府會計準則中與第34號公報有關之其他公報....37
第四節 我國政府會計公報與美國政府會計準則第34號公報規範之差異.....................................................42
第四章 美國政府會計準則第34號公報實施之檢討............49
第一節 管理者討論與分析................................50
第二節 淨資產表/資產負債表.............................51
第三節 對基礎設施採修正法/折舊法.......................58
第四節 營運表/收入、支出及基金餘額變動表...............62
第五節 其他............................................65
第六節 第34號公報有關之實證研究........................67
第五章 對我國政府會計報導變革之探討-訪談結果彙總.......72
第一節 對我國未來編製政府會計報告之看法................73
第二節 對我國政府會計問題之看法........................79
第六章 結論與建議......................................82
第一節 研究結論........................................82
第二節 研究限制........................................85
第三節 研究建議........................................86
參考文獻...............................................91
附錄:「對我國政府會計報導變革之探討」訪談紀錄.........97
一、中文部份
1. 行政院主計處,民國 64年,中央總會計制度。
2. __________,民國92年,第一號政府會計觀念公報“政府會計範圍及個體”、第二號政府會計觀念公報“政府會計報告之目的”。
3.行政院主計處,民國93年a,「研商政府會計基本架構改進相關事宜」會議紀錄。
4.__________,民國93年b,第三號政府會計觀念公報“政府會計資訊之表達與揭露”。
5.行政院主計處,民國94年:
第一號政府會計準則公報“政府會計及財務報導標準”,
第二號政府會計準則公報“政府會計衡量焦點及會計基礎”,
第三號政府會計準則公報“政府收入認列之會計處理”,
第四號政府會計準則公報“政府支出認列之會計處理”,
第五號政府會計準則公報“政府會計報告之編製”,
第六號政府會計準則公報“政府固定資產之會計處理”,
第七號政府會計準則公報“政府長期負債之會計處理”。
6.__________,民國96年,中央政府普通基金普通公務會計制度。
7.林嬋娟、鄭添原,民國88年,政府財務報導與會計資訊有用性之研究,主計月報,88 卷2 期:61-72 。 
8.______,民國90年,政府基金別報表與合併報表之比較研究,行政院主計處委託研究報告。
9.周玲臺,民國94年,政府會計報告之編製研究,行政院主計處委託研究報告。
10.______,民國95年,政府會計準則公報第五號「政府會計報告之編製」之發布~宣告我國政府會計報告將邁入新紀元,主計月刊,第601期:72-75。
11.馬嘉應,民國93年,剖析政府會計報告透明度問題,主計月刊,第581:63-66。
12.鄭如孜,民國89年,政府財務報導之有用性及其改進之研究,政大會研所未出版博士論文。
13.______,民國90年,政府財務表達之研究—美國聯邦政府與州及地方政府之比較,行政院主計處委託研究報告。
14.賴森本,民國93年,從先進國家趨勢談我國政府會計資訊揭露之改進方向,主計月刊,第581期:77-85。
15.會計法,民國91年修正。
16.會計法修正草案,民國90年,台九十財0一六一0二號函。
二、英文部分
1.American Association of State Highway and Transportation Officials. 2001. GASB 34 Compliance Peer Exchanges -What , Why , and How? Breakout Sessions Report.
http://www.nasact.org/techupdates/downloads/GASB/34/04_01-PeerExch.pdf5(最後瀏覽日:民國96年12月17日).
2.AICPA. 2003. The AICPA’s Audit Risk Alert, “State and Local Governmental Developments-2003”.
3.ASBO. 2000. Statement 34 Implementation Recommendations for School Districts.
4.Cagle, R. F. 2002. Early experiences: GASB 34 Infrastructure Reporting. 2002 AACE International Transactions:71-78.
5.__________. 2003. Infrastructure Asset Management: An Emerging Direction
2003 AACE International Transactions:21-26.
6.Chaney, B. A., K. R. Schermann, and D. M. Mead. 2002. Lack of Uniformity. Journal of Government Financial Management (Spring):28-31.
7.Chase, B. W. and L. B. Triggs. 2001. How to Implement GASB Statement No. 34. Journal of Accountancy 192(5):71-79.
8.Cheney, G.. 2006. GASB Alert: Calling All Research Project Proposals!Accounting Today 20(18):5-6.
9.Copley, P. A., R. H. Cheng, J. E. Harris, R. C. Icerman, W. L. Johnson, G. R. Smith, K. A. Smith, W. T. Wrege, and R. Yahr. 1997. The New Governmental Reporting Model: Is It a “Field of Dreams”? Accounting Horizons 11(September): 91-101.
10.Cote, J. J. and T. L. Herron. 2000. A Primer for Planning for GASB 34 Implementation. The Government Accountants Journal 49(1):30-35.
11.Crain ,G. and K. R. Schermann. 2007. Fund Balance Reporting in State and Local Governments: A Current Look from A User’s Perspective .The Journal of Government Financial Management 56(1):30-35.
12.Davidson, S., O. G. Green, W. Hellerstein, A. Madansky, and R. L. Weil. 1977. Financial Reporting by State and Local Government Units.
13.Dechow, P. M. 1994. Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals. Journal of Accounting and Economics 18: 3-42.
14.__________, S. P. Kothari, and R. L. Watts. 1998. The Relation between. Earnings and Cash Flows. Journal of Accounting and Economics 25:133-168.
15.__________, and I. D. Dichev. 2002. The Quality of Accruals and Earnings: The
Role of Accrual Estimation Errors. The Accounting Review 77: 35-59.
16.Durler, M. G., T. M. Carment, and D. L. Kennett. 2002. Bridging the Gap. The Journal of Government Financial Management 51(1):46-57.
17.FASB. 1980. Concepts Statement No. 4 “Objectives of Financial Reporting by Nonbusiness Organizations”.
18.Flood, L. J. 2004. To Capitalize, or Not to Capitalize - That Is the Question. Government Finance Review 20(2):47-49.
19.Freeman, R. J. and C. D. Shoulders. 2000. Governmental and Nonprofit Accounting, sixth edition.
20.GASB. 1999. Statement No. 34 “Basic Financial Statements—and Management''s Discussion and Analysis—for State and Local Governments ”.
21.____. 2000. Guide to Implementation of GASB Statement 34 ,Q25、Q46、Q47.
22.____. 2001. Statement No.37 “Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments: Omnibus—an amendment of GASB Statements No. 21 and No. 34”.
23.____. 2002. Guide to Implementation of GASB Statement 34 and Related Pronouncements, Q42.
24.____. 2004. Project Pages-Fund Balance Reporting.
http://www.gasb.org/project_pages/index.html(最後瀏灠日民國96年12月17日).
25.GASB’s website. New Rules for Reporting Infrastructure Information Enacted for State & Local Governments. http://www.gasb.org/repmodel/infrastructure.html(最後瀏灠日:民國96年12月17日).
26.GFOA. 1994. Governmental Accounting, Auditing and Financial Reporting.
27.____. 1997. Recommended Practice- Establishing Appropriate Capitalization Thresholds for Fixed Assets.
28.Hendricks, T. E. 2001. The Impact of GASB 34. 2001 ACCE International Transactions :41-43.
29.Holder ,W. W., K. R. Schermann and R. Whittington. 2003. Materiality Considerations. Journal of Accountancy 196(5):61-66.
30.__________. 1980. A Study of Selected Concepts for Government Financial Accounting and Reporting (NCGA research paper).
31.IFAC. 2000. Government Financial Reporting (Accounting Issues and Practices):103-126.
32.__________. 2006. The Road to Accrual Accounting in the United States of America:27-37.
33.Ingram, R. W, K. K. Raman, and E. R. Wilson.1989. The Information in Governmental Annual Reports: A Contemporaneous Price Reaction Approach. The Accounting Review 64:250-268.
34.Johnson, L. E. and D. R. Bean. 1999. GASB Statement No. 34: The Dawn of a New Governmental Financial Reporting Model. The CPA Journal 69(12):15-24
35. Jones, 1985, The Needs of Users of Governmental Financial Reports (GASB Research Report).
36.Klasny, E. M. and J. M. Williams. 2000. Government Reporting Faces an Overhaul. Journal of Accountancy 189(1):49-51.
37.The Louisiana Legislative Auditor’s Website. 2001. GASB Statement #34
Capital Assets & Depreciation Guidance.http://www.lla.state.la.us/gasb34/capas.pdf(最後瀏灠日:民國96年12月17日).
38.___________________.Suggested Information for Recording and Depreciating-library Collection. http://www.lla.state.la.us/gasb34/Libcoll.pdf(最後瀏灠日:民國96年12月17日).
39.Maze, T. and H. R. Green. 2000a. Complying with GASB34: How to Value Major Capital Assets. Technology News (Mar-Apr):4-5.
40.___________________. 2000b. GASB 34: The “Modified Reporting Approach” as Part of an Asset Management System. Technology News (May-Jun 2000):6-8
41.Maze ,T. and O. Smadi. 2001. GASB34: Look before You Leap. Technology News (May-June):8-9.
42.___________________. 2003. GASB Statement 34: On-ramp to Transportation Asset Management or a Detour Leading to Business as Usual? Technology News (Mar-Apr):4-9.
43.McNamee, P., D. Dorman, D. Bajadek, and E. Chait. 1999. Understanding GASB34’s Infrastructure Reporting Requirements. http://72.3.167.244/repmodel/gasb34.pdf(最後瀏灠日:民國96年12月17日).
44.Michigan Government. 2001. Michigan School Accounting Manual Referent Groups’ Supplemental Guidance on GASB 34.
45.Patton, T. K. and P. S. Wardlow. 1999. Why Infrastructure Reporting?GASB Action Report 16(5).
46._____________, R. L. Kinnersley, and S. R. Patton. 2001. A Primer for Writing An Effective Management’s Discussion and Analysis. The Journal of Government Financial Management 50(4):52-62.
47.Pierce, N. 1999. Better Accounting for More Honest Politics.
http://www.postwritersgroup.com/archives/peir0614.htm. (轉載自The Road to Accrual Accounting in the United States of America).
48.Plummer, E., P. D. Hutchison, and T. K. Patton. 2007. GASB No. 34’s Governmental Financial Reporting Model: Evidence on Its Information Relevance. The Accounting Review 82(1):205-237.
49.Robbins, W. and A. Baldwin. 2002. GASB 34: New Requirements for General Capital Assets. The CPA Journal 72(10):48-54.
50.Sacco, J. 2000. GASB Statement No. 34 as Part of Changing Political and Global Market Pressures. The Government Accountants Journal.49(1):20-21.
51.Schermann, K. 2001. NAIPFA Conference: GASB 34-What It Says. Municipal Finance Journal (Summer) 22(2):35-45.37.
52.Stout , T. and O. Smadi. 2003. GASB Statement 34: Iowa’s Small and Midsize Communities Respond. Technology News (Sep-Oct):6.
53.Stout, R.V. 2000. Naked Truth. California CPA 69(5):31-32.
54.Vecchio, S. C. D., G. G. Johnson, and N. R. Magner. 2007. GASB 34 Implementation: Perspectives of Government Accounting and Finance Officials. Academy of Accounting and Financial Studies Journal 11:1-11.
55.Walter, R. and R. Houston. 2002. GASB 34''s New Infrastructure Asset Reporting Requirements: Are You Ready? The Journal of Government Financial Management 51(2):42-51.
56.Wilson, E. R and S. C. Kattelus. 2001. Implications of GASB’s New Reporting Model for Municipal Bond Analysts and Managers. Public Budgeting and Financial (Fall): 47-62.
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