| Summary: | 碩士 === 開南大學 === 會計學系 === 101 === To the Central Government's Year 2011 General Annual Report published by Directorate-General of Budget, Accounting and Statistics, Executive Yuan, ROC (Taiwan), Taiwan's annual unrealized liabilities in Year 2011 outnumbered fifteen trillion NT dollars. However, excessive governmental liability affects not only development of national economy but also the citizens' trust on the government; furthermore, the excessive media coverage on the issues arising from Government Employee's & School Staff's Insurance, Labor Insurance and Military Insurance has revealed the staggering high unrealized reliability leading to the risk of bankruptcy in short coming future; hence, it is desperate to launch earlier overall review and address the said situation with improvement solutions before any major turmoil arise.
In reply to the situation, the authority already published the statements separately in 2005 and 2010 on the Accounting Processes for the Governmental Long-Term Liabilities, Assets and Governmental Provisions. In view of the urgency this study aims to examine in depth the Governmental Liability, Contingent Liabilities and Contingent Assets in Taiwan; and this Study puts focus on comparison and analysis between the practical Accounting Processes implemented in Taiwan and the processes requirements provided in International Public Sector Accounting Standards, Statement of U.S. Federal Financial Accounting Standards Advisory Board, and Statement of Governmental Accounting Standards Board; and finally presents some proposals addressing the pitfalls found on the said statements.
This study adapts the method of interview for survey, taking experts practicing the processes and the experts in the academic and scholastic sectors as subjects, and conducts aggregative compilation and analyses on the results of the themes including retirement pension and social welfare, etc, and eventually presents some suggestions and proposals against the governmental accounting statements.
|
|---|
