A Study On Accounting Reform Of The Government Organizaton
| Autor: | Hsin-Min Chen, 陳幸敏 |
|---|---|
| Rok vydání: | 2013 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 管理學院經營管理EMBA專班 101 As an internationally integration, it has gradually implemented a reform on the governmental accounting in recent years in Taiwan. Including to constitute The Governmental Accounting Standards in Taiwan and to revise The Statement of Financial Accounting System. The new accounting system currently has started trial operation. Primary purpose is to internationalize and provide useful information for decision-making. In this paper, we adopted the literature review，the comparative analysis and in-depth interview methods if the new system can to solve the existing problem or to improve the content. This study results and suggestions show as followings: Conclusion: （一）The reform on the governmental accounting has been already solving the existing problem by the government authorities. Including the following: 1.Preliminary construction may improve the current Governmental Accounting System. 2.To specify the measurement focus adopted the flow of current financial resources. 3.To determine the governmental accounting adopted basis of accounting is modified accrual basis. 4.The general purpose accounting reports and accounting elements of the governmental accounting system is internationalized. 5.All types of assets and liabilities reflected substantive economy. （二）After the reform, the long-term assets and liabilities still didn''t include in the balance sheet report. Not to express completely the overall financial position. （三）The current 60% membership of Organisation for Economic Co-operation and Development (OECD) adopted accrual basis. It indicates that accrual basis became international governmental accounting development trends. Suggestions: （一）Towards adopted accrual basis following the development trend of internationally governmental accounting in recent years. （二）For the latest government accounting developments, amending accounting regulations as soon as possible. The public accounting authorities revised and enlarged to facilitate based on governmental accounting Standards. （三）The directors in government take the profit and loss accountability. It will be helpful Usage rate of financial statement information. （四）Providing a perspective of sustainable management of financial information can help the directors in government on decision making for the benefits of maximization. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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