A study of Governmental Accounting Reform About Accrual Basis

• Main Authors: Weng,Min-chen, 翁敏禎
• Other Authors: Shiue, Min-Jeng
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/19685884847776698234

碩士 === 國立臺北大學 === 會計學系 === 99 === The purposes of this study are to demonstrate the main model of accounting basis and its application in some OECD members and Taiwan, and to present evidence in terms of the procedures of adopting accrual basis and governmental accounting reform in these economics regions. This study can help us to understand the trend of governmental accounting reform and give some insights for further policy reform. At present time, more than half members in OECD have advocated different levels of accrual basis accounting in budgeting and financial reporting for their governments. The major goal of accrual basis in financial reporting is to heighten the sustainable abilities of the government. Based on the finding in this study, we suggest that we could borrow the successful experience from profit organizations adopting accrual basis almost completely in governmental accounting, providing low costs / high efficiency public services.