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| 題名: | 政府財務報導之有用性及其改進研究
An Empirical Study on Govermnent Financial Reporting: Usefulness, Needs and Improvements |
| 作者: | 鄭如孜
Chenag, Ju Tzu |
| 貢獻者: | 鄭丁旺
林嬋娟
Cheng, Ting Wong
Lin, Chan Jane
鄭如孜
Chenag, Ju Tzu |
| 日期: | 2000 |
| 上傳時間: | 2016-05-09 16:19:39 (UTC+8) |
| 摘要: | 本研究共包括三大部分。第一部分係透過問卷調查的方式，以縣市議員、立法委員、政府機關首長、監督官員和政府主計人員為受試對象，探討政府財務報導的實際使用程度，以及影響實際使用程度的因素。第二部分係透過問卷調查的方式，以具有專業背景或工作經驗的縣市議員、立法委員、政府機關首長、監督官員和政府主計人員為受試對象，探討其對政府財務資訊的需求。第三部分則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，並且透過實驗的方式，以政府審計人員及政府主計人員為實驗對象，來比較這兩套報表的有用性。
本研究初步以問卷回答值之平均數以及單因子變異數分析中的成偶檢定，來探討政府財務報導的實際使用程度及其影響因素，再進一步以迴歸分析法來檢驗兩者的關係。其實證結果彙總如下：(1)受試者傾向於表示自己會使用政府財務報表來評估政府的施政成績，但認為其同僚中會使用政府財務報表來評估政府施政成績的比率少於50%。(2)受試者認為政府財務報表能提供攸關的、足夠的、正確表達形式的資訊，但無法提供可靠的、及時的資訊。(3)受試者認為政府財務報表能夠提供遵循預算程度、財務狀況、政務及營運結果方面的有用資訊，但無法提供效率效果方面的有用資訊。(4)受試者對政府財務報表的實際使用程度與其對政府財務報表之認知重要性的看法之間，存有一正方向的顯著關聯。(5)受試者對政府財務報表的實際使用程度與其對政府財務報表之認知可用性的看法之間，存有一負方向的顯著關聯。進一步的分析發現可能原因為受試者在評估政府的施政成績時無法獲得可靠的資訊，而基於職責之需要，其會重新計算或調整財務報表上的數字，再用以評估政府的施政成績。
本研究以層級分析法來探討政府財務報導之使用者的需求，其實證結果彙總如下：(1)在評估政府的施政成績時，受試者最重視政府施政的效率及效果，而非過去所強調的遵循預算程度。(2)在評估政府遵循預算的程度時，受試者認為預算與決算之差異解釋的重要性大於此差異本身。(3)在評估政府的財務狀況時，受試者較重視總長期負債及總長期投資等兩項財務資訊。(4)在評估政府的政務及營運結果時，受試者較重視政事別支出、賸餘或虧絀等兩項財務資訊。(5)在評估政府的效率及效果時，受試者較重視政府提供每單位服務所耗費之成本以及每個家庭所分擔之服務成本等兩項效率資訊。
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。只有在評估政府公務單位的遵循預算程度時，受試者才認為目前政府財務報表的有用性大於改編後應計制報表。
根據實證結果，本研究對政府提出下列建議：
1、政府財務報導的短、中期改進方向：建立一套完整的管理會計資訊系統，編製一份真實呈現效率效果資訊的績效報告。
2、政府財務報導的長期改進方向：改以應計制作為會計基礎（以經濟資源流量作為衡量焦點）來編製決算報表及預算報表。
3、政府會計制度的改革方面：徹底改變目前以防弊為目的之會計流程，而改以激勵行政人員及部門為目的之會計流程。
4、政府財務報導的規範方面：成立政府會計準則委員會以制定政府一般公認會計原則。
This dissertation is composed of three parts. First, this study investigates the actual use of government financial reports and the factors influencing the extent of the usefulness. The questionnaires were delivered to city council members, legislators, government officials, oversight officials and governmental accountants.
The empirical results are summarized as follows:
(1) The subjects indicate they use financial statements to evaluate governmental performance, but they perceive that less than 50% of their peer group would employ the government financial statements.
(2) The subjects think governmental financial information is relevant, sufficient and in the correct form, but it is not reliable and timely.
(3) The subjects indicate the government financial statements can provide usefUl information concerning budgetary compliance, financial condition and operating results of the government, but they can`t provide useful information concerning efficiency and effectiveness.
(4) There exists a significant positive association between the degree of actual usefulness and perceived importance of the government financial statements.
(5) There exists a significant negative association between the degree of actual usefulness and perceived usableness of the government financial statements.
Secondly, this study investigates the user needs for governmental financial information. Questionnaire survey was conducted. The subjects were selected from five sample groups in the first part on condition that they must have professional knowledge or experience in commercial or governmental accounting. The empirical results are summarized as follows:
(1) As far as governmental performance is concerned, the subjects would emphasize most on governmental efficiency and effectiveness.
(2) As far as governmental budgetary compliance is concerned, the subjects consider the explanation of variations between budgeted and actual amounts is more important than variations themselves.
(3) As far as governmental financial condition is concerned, the subjects place more importance on financial information about long-term liabilities and long-term investments.
(4) In evaluating governmental operating results, the subjects place more importance on financial information about expenditures by firnction and surplus or deficit.
(5) In evaluating governmental efficiency and effectiveness, the subjects place more importance on financial information about service cost per unit and per family.
Finally, the current financial statements for governmental funds, which are prepared in accordance with "modified accrual" basis, were first converted to accrual basis financial statements. Experiment was then conducted to investigate if governmental accountants and auditors perceive differently with respect to the usefulness of these two sets of financial reporting systems. The main result indicates that the subjects consider the converted financial statements provide more useful information than the existing financial statements with regards to governmental financial condition, operating results, and efficiency and effectiveness. However, the subjects consider the existing financial statements are more useful with regards to governmental budgetary compliance. |
| 描述: | 博士
國立政治大學
會計學系
85353501 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#A2010000122 |
| 資料類型: | thesis |
| 顯示於類別: | [會計學系] 學位論文
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