A Study of the Usefulness for US.Governemental Financial Statement－ The effect of the GASBS 34 Financial Reporting model

• Main Authors: Chia-Fang He, 何佳芳
• Other Authors: CHIANG LIANG LIN
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/68680142304360038399

碩士 === 中原大學 === 會計研究所 === 93 === ABSTRACT The Directorate-General of Budget,Accounting and Statistics,Executive Yuan,R.O.C is planning to pursue and reform the governmental accounting of our country,and establishes the Concepts statement and has already confirmed to implement the fund based reporting model and plan the financial statemant of our country is like Governmental Accounting Standards Board No.34 governmental repoting in the future.Consequently,our research studies the useful degree to decision of its information and has the cost and benefit of the Governmental Accounting Standards Board No.34 governmental repoting. This research introduces and arranges about the financial statemant useful studying of Governmental Accounting Standards Board No. 34 governmental repoting first ,and the view of the financial statemant after announcing to the Governmental Accounting Standards Board No.34 governmental repoting through the questionnaire analyses and examin the report form opion of users further,and the financial statemant before and the financial statemant that will inspect the Governmental Accounting Standards Board No. 34 governmental repoting is relatively announced has useful information,has higher information quality and has cost-benfit. This research, the user of the financial statement is the object of study, including: BAS personnels, auditors, accountant and the people, BAS personnel despatch 425 questionnaires, 23% of rate of recovery.The auditor despatches 288 questionnaires,21% of rate of recovery;The accountant despatches 150 questionnaires,17% of rate of recovery.The people despatch 200 questionnaires,11% of rate of recovery.So the whole rate of recovery is 19%. Result of study: This research has enough validity and reliability,but the item of the investigation,all experimenters all agree that the financial statemant of Governmental Accounting Standards Board No.34 governmental repoting is on main quality,can reach and to arrange limited resources,public accountability ,operational accountability and financial accountabili best than before to practice the Governmental Accounting Standards Board No.34 governmental repoting in the purpose of the financial statemant. In the cost-benefit analysis,all experimenters also agree that the financial statemant of Governmental Accounting Standards Board No.34 governmental repoting is usful than before to practice the Governmental Accounting Standards Board No.34 governmental repoting.And can assess the understanding,useful,relevance,reliable,timing, consistency , comparative , economy , importance , fair presentation and revealed decision at the getting useful secondary quality,also higher than before to practice the Governmental Accounting Standards Board No.34 governmental repoting.Analyse in scheffe that shows,besides asking that accountants and the people in the questionnaire 1 have difference,other identities and the academic credentials do not influence answers of the questionnaire.