| Summary: | 碩士 === 東吳大學 === 會計學系 === 90 === Governmental accounting is a financial and administrative tool, helping people understand and judge the result of governmental administration. However, currently related studies indicated that governmental accounting is lack of full disclosure, timeless and cost management concepts. International trend is that developed countries’ governments start to implement the concept and practice of business accounting system.
The empirical results are summarized as follows: (1) Except the legislator, most of subjects neither often use governmental financial statements, nor depend on it. (2) The defects that mention in the questionnaire exist in our governmental accounting. (3) Most of subjects agree with the effects of allowance that governmental financial statements can be audit by accountants. (4) Most of subjects agree to modify the system of governmental accounting. (5) Most of subjects support that governmental accounting implement business accounting system. (6) Except the“cost and benefit”, most of subjects agree with the block when governmental accounting implement business accounting system.
The suggestions of this study include: (1) To pass the related laws as quickly. (2) Government implements not only business accounting system, but also their culture and information technology. (3) To popularize the course of governmental accounting in the colleges.
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