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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64053


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    題名: 目前政府財務報表與應計制財務報表之有用性的比較研究
    其他題名: On the Usefulness of Government Financial Reporting: Accrual Based Statements vs. Modified Accrual Based Statements
    作者: 鄭如孜;鄭丁旺;林嬋娟
    Cheng, Ju-Tzu;Cheng, Ting-Wong;Lin, Chan-Jane
    貢獻者: 會計系
    關鍵詞: 政府會計;修正權責制;應計制;政府財務報表有用性
    Governmental accounting;Modified accrual basis;Accrual basis;Usefulness of government financial statement
    日期: 2002-07
    上傳時間: 2014-02-20 10:29:00 (UTC+8)
    摘要: 本研究之目的在將我國目前以修正權責制為會計基礎（以當期財務資源流
    量為衡量焦點）的八十七年度中央政府總決算報表：平衡表及歲入歲出簡明對
    照表，改編成以應計制為會計基礎（以經濟資源流量為衡量焦點）的財務報表：
    資產負債表及收支餘絀表，並且透過問卷調查的方式，以報表提供者、審核者
    及使用者為受試對象，來比較這兩套報表的有用性。
    本研究以配對 t 檢定來比較目前政府報表與改編後應計制報表之有用性，
    其實證結果顯示：受試者認為在評估政府公務單位的財務狀況、政務及營運結
    果、效率效果時，改編後應計制報表的有用性大於目前以修正權責制為基礎的
    財務報表。此結果與目前政府會計基礎走向應計制的國際趨勢一致，故建議政
    府應考慮改以應計制作為會計基礎來編製決算報表。
    The purpose of this study is to test whether the usefulness of the government
    financial statements was improved when they are prepared on accrual basis rather
    than on modified accrual basis. To test this proposition, the Central Government
    financial statements for fiscal year 1998, which were prepared on modified accrual
    basis, were converted into accrual basis. Questionnaire survey was then conducted
    to investigate if governmental accountants, auditors and statement users (with
    undergraduate students as proxies) perceive differently with respect to the
    usefulness of these two sets of financial reporting systems. The main empirical
    results indicate that the converted financial statements were perceived as more
    useful than the existing financial statements with regard to the assessment of
    financial condition, operating results, and efficiency and effectiveness of the
    government. The results from this study are consistent with the global trend toward
    accrual-based government financial reporting system.
    關聯: 會計評論, 35, 61-90
    資料類型: article
    顯示於類別:[會計學系] 期刊論文

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