| Summary: | 碩士 === 靜宜大學 === 會計學系研究所 === 94 === 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.
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