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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/95958
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/95958


    Title: 應計基礎在我國預算赤字之應用-以台北縣地方政府為例
    Authors: 朱晶瑩
    Contributors: 黃明聖
    朱晶瑩
    Keywords: 應計基礎
    預算赤字
    資產負債表
    accrual basis
    budget deficit
    statement of balance
    Date: 2002
    Issue Date: 2016-05-10 16:01:22 (UTC+8)
    Abstract:   預算赤字的多寡通常被一般大眾視為衡量政府財政態勢的指標之一,但近年來有許多學者批評大部分人所認知的預算赤字(歲出大於歲入),無法真實表達政府之財政態勢,因而發展出「資產負債表法」,認為真正之預算赤字應重新定義為每年淨值(總資產減總負債)之變化,此法不但能充分揭露政府有關真實負債的資訊,亦能反映是否符合跨代間之公平(inter-period equity)。
      就政府會計學理和先進國家的發展趨勢而言,最能充分表達資產負債表內容之會計基礎為應計基礎,故本研究擬在此理論基礎下,以民國87~89年度之台北縣政府決算報表為例,改編其資產負債表。
      按應計基礎試算台北縣政府之民國87~89年度之未計「應付退休金負債」淨值,分別約為4,336億、3,442億、3,552億元,明顯大於現行修正應計基礎下之淨值92億、58億、-38億,其主要原因是將其資本支出和投資列入資產負債表中。由可處分之淨值變化及考慮潛在退休金負債後,可推估民國88年度約有預算赤字893.5億,在88下半年及89年度則較上年度約增加189.17億。
    Reference: 一、中文部分
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    林嬋娟、鄭添原(1999),「政府財務報導與會計資訊有用性研究」,《主計月報》,88:2,61-72。
    林嬋娟與鄭如孜(2001),「陳博志vs.韋端孰是孰非?-論辯政府財報是否應改採應計制」,《會計研究月刊》,182,24-26。
    姚秋旺(1994),「漫談總會計對長期負債之會計處理」,《主計月報》,78:3,14-21。
    施炳煌(1997),「政府會計之現況及展望」,《主計月報》,83:1,14-25。
    陳慶財(1993),「我國中央與地方政府財務報告之比較研究」,國立政治大學會計研究所碩士論文。
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    黃英紳(1993),「政府基金制度之研究」,《今日會計》,53,25-38。
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    鄭如孜(2000),「政府財務報導之有用性及其改進研究」,國立政治大學會計學研究所博士論文。
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    二、英文部分
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    Economist (1992), “New Zealand Inc”, The Economist, 57.
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    Likierman, A. (1996), “The UK Government’s Accounting and Budgeting Revolution”, Research in Governmental Nonprofit Accounting, 9, 303-322, Conn: JAI Press.
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    McCulloch, W. B. (1993), “New Zealand Leads in Government Management Reform”, Government Accountants Journal, 42:1, 27-32.
    McGeough, F. (1997), “Resource Accounting: Myth and Reality”, Management Accounting, 75:6, 36-37.
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    Wright, M. (1995), “Resource Budgeting and the PES System”, Public Administration, 73:4, 580-590.
    Description: 碩士
    國立政治大學
    財政學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2010000498
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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