A study of Accounting system of The Political Donations

• Main Authors: HWANG, FOND-TING, 黃鳳廷
• Other Authors: Lee, Jan-Zan
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/65235751977125964072

碩士 === 國立臺北大學 === 會計學系 === 95 === Political donation is one of important sources of funds for political activities. It has been three years since the promulgation of Political Donations Act on March 31, 2004, and the accounting reports of political parties and persons planning to participate in campaign were also publicized on network and gazettes. However, people’s doubts about elections intervened by money politics and dirty monies have never been reduced. Therefore, faultless accounting system allows revenue and expenditure of election is transparent and available for comparison. Besides, faultless financial accounting systems of political parties facilitate the implementation of their political mechanism to achieve ideal of democratic politic, which is practically every important and is also the purpose of this study. The study first use archives research to collect related governmental and organizational files, publications, research reports, essays and journals, magazines, newspaper information, domestic and foreign related laws and regulations such information and form analysis basis after arrangement and comparison. Following are comparing and analyzing laws and systems of various countries for the expectation to derive their essence for consolidating the drawbacks of current domestic laws and regulations and accumulate more theories and experiences in the future. Finally, it proposes feasible orientations in the future based on practical executive experiences of participating political donations as serving in governmental departments. The study finds there is some problems existed in current accounting system of political donations: 1. For political party’s accounting report, its range of applications is excessively simple and lack of integrity, resulting in blind spots of audit. 2. For persons planning to participate in campaign’s accounting report, (1) in respect of grass-roots township (town, city) representatives, village chief elections, the number of positions to be filled exceeds ten thousands people, which is unbearable business volume for Control Yuan. Moreover, the receiving amount is limited, therefore, application undertaking unit shall take otherwise considerations; (2) how to recognize and expend properties other than money; (3) management for money on hand; (3) other problems derived from political donations behaviors. 3. The common problems for political parties and persons planning to participate in campaign: (1) petty cash payment, there is difficulty on booking small amount item by item such as $70 or $100 for fuel up; (2) the accounting process for expenditures without legal certificates; (3) the processing of compensation and withholding certificates for working personnel; (4) no specified regulations on duties of accounting people; (5) the fundraising feast related issues are not identified. Aiming at preceding problems, here are some feasible routes of accounting standards for our country’s political donations in the future, including 1. The accounting reports declared by political parties shall have integrated regulations to achieve the goal of open and transparency. 2. For persons planning to participate in campaign’s accounting report, design another simple accounting report for the declaration of township (town, city) representation and village chiefs election to local election commission. Meanwhile, establish petty cash system managing money on hand, issue withholding certificates for working personnel’s compensation, set standards for receipt of remaining political donations contribution and process for selling and rendering remaining properties other than money. 3. Specify the duties of accounting people. 4. The management of fundraising feast, small amount payment and certificates. In general, there is no integrated planning for related regulations as determining various domestic systems and therefore has become a multi-governmental system. This study recommends 1. Pass Political Party Law as soon as possible and establish the political donations system based on political parties. 2. Establish complete “Civil Ethics Prevention” system and public servants shall set high ethic standards for self-discipline to form the society with rules of law. Key words：Political donation、Political party’s accounting report、 persons planning to participate in campaign’s accounting report.