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• Main Authors: Li-chin Tai, 戴麗勤
• Other Authors: Ruey-Dang Chang
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/egvdnb

碩士 === 國立中山大學 === 企業管理學系研究所 === 96 === Government financial management has been based on the “expenditure-defined revenue policy” for a long period of time. This policy encourages the disclosure of government accounting information to lay particular stress on budget implementation, making government accounting disclosure only function as an assessment of government financial accountability. In order to improve the development of our government accounting system and resolve deficiency in government financial statements, the Directorate-General of Budget, Accounting and Statistics, Executive Yuan, has issued the Government Accounting Standards Concepts Statements and the Governmental Accounting Standards Statements to improve the current situation. The research subjects of this study are accounting and audit personnel who work for the Government. A questionnaire survey was adopted to evaluate how government accounting disclosure reform measures are accepted by the research subjects as well as examine how well the reform measures met the government accounting targets, which include decision usefulness, performance assessment, financial accountability and inter-period equity. The findings are as following: 1. Regarding the accounting disclosure reform measures, the accounting and audit personnel who work for the Government exhibit a higher acceptance rate on items such as the method for presenting long-term liabilities, the method for presenting fixed assets and consolidated financial statements. Regarding the accounting information targets, they exhibit higher achievement rates on inter-period equity, decision usefulness, and financial accountability. 2. Reform measures that have made a positive impact on decision usefulness include the method for presenting financial statements and the method for presenting long-term liabilities. 3. Reform measures that have made a positive impact on financial accountability include the method for presenting financial statements, the method for presenting long-term liabilities and the method for presenting consolidated financial statements. 4. Reform measures that have made a positive impact on inter-period equity include the method for presenting fixed assets, the method for presenting long-term liabilities and the method for presenting consolidated financial statements. 5. The reform measure that has made a positive impact on performance assessment is the method for presenting financial statements.