從美國政府會計準則第34號公報探討我國政府會計報導之變革

Abstract

研究動機與目的 我國政府會計制度已歷數十年未修訂，相關制度主要係為配合預算審議機制，未考量財務報表使用者需求，致所產生之會計資訊往往僅為預算執行控制之用，無法提供管理者決策分析之參據，也忽視報表使用者需求。 行政院主計處為改善前述問題，採用美國政府會計準則第34號公報（GASB No. 34）作為我國政府會計變革之藍圖，陸續發布政府會計觀念公報、準則公報，以及會計制度，此係我國政府會計一大變革，必須審慎面對接踵而來的挑戰。 美國自1999年發布GASB No. 34以來，引起相當多的討論與迴響，其累積之執行經驗及相關探討文獻實多有可參考處。我國政府會計變革雖係師法該號公報，惟有關之學術研究卻極為有限，對美國執行現況、實務問題、後續研議改善之計畫等均少有了解，因此本研究針對相關議題深入探討，可作為我國未來執行之參考資訊，期有助於我國政府會計之長足發展，並使投入之成本發揮最大效益。 研究方法 參考GASB對美國各州及地方政府之經驗訪談、GASB發行之執行指引、各政府網站資訊、及各界對GASB No. 34之探討文獻等，就其中最被廣為討論、且與我國有關的部份予以論述。 除探討國外實務情況外，亦藉訪談方式，了解我國實務界及學術界人士對我國政府會計變革及政府會計問題之看法。 研究結果與建議 一、研究結果 美國執行GASB No. 34可供我國參考之處包括： （一）管理者討論與分析：應在完整揭露與內部考量間取得平衡，以公正客觀地協助讀者了解政府之會計報告及財務資訊。 （二）淨資產表/資產負債表：為減輕基礎設施報導負擔之緩衝規定、為對基礎設施提列折舊之前置作業、對基礎設施採用修正法、訂定資本化政策、正確重分類淨資產等。 （三）營運表：宜預先規劃普通收入與計畫收入之劃分、間接費用之分攤、及內部交易之消除，並宣導整體營運表之功能等。 （四）管理者討論與分析及附註揭露之含括內容：未來可視各政府實際揭露情形，依據成本效益考量是否須修正有關規範。 （五）會計制度之執行規劃：宜清楚了解制度影響所及層面及時點，以擬定資源之最適配置原則。 二、本研究對政府會計報導變革之建議為： （一）積極取得機關首長支持及相關單位配合。 （二）循序漸進報導資本資產。 （三）積極提供執行協助，適時增修相關規定。 （四）提供衡量指標及結合統計資訊，以協助使用者評估政府財務狀況。 （五）修改基礎設施之支出認列原則，並考慮對其採修正法。 （六）儘速研議政府或有負債、退休金負債、公勞農保等社會保險虧絀撥補、非營業特種基金負債等之認列或揭露方式，以允當表達財務資訊。 （七）加強政府新會計制度之教育訓練及宣導。 （八）增進主計界與學術界之交流。 （九）轉換政府會計人員角色並提升其專業能力。

Motivation and Purpose Governmental accounting in Taiwan has not changed for decades of years. It was framed under considerations of budgetary compliance rather than users’ needs. Thus, the information presented has been neither user-friendly nor useful for decision making. To improve questions above, Directorate-Generate of Budget, Accounting and Statistics in Taiwan adopted GASB No. 34 as the model of financial reporting reform, an unprecedented one in Taiwan. The following challenges need to be taken cautiously. GASB has accumulated lots of experience since published Statement No. 34 in 1999. Besides, there have been many literatures on this subject. Although learning the financial reporting model of GASB No. 34, we didn’t understand its implementation, problems and relative researches thoroughly. All these will be deeply studied in this thesis. Methodology Materials were mainly gathered from literatures published in periodicals or by institutions, as well as from information presented in websites of GASB and state and local governments in USA. All these help to understand the implementation of GASB No. 34 in USA, and to facilitate the reform made in Taiwan. Besides, through interviewing with officials and professors participating in the reform, opinions and suggestions about it are presented. Conclusion and Suggestion What can be studied from the implementation of GASB No. 34 in USA: 1.MD&A: Governments should give readers an objective analysis of financial performance. 2.Statement of Net Assets/ Balance Sheet: The requirements that facilitate infrastructures assets reporting, the preparations made for deprecating infrastructures assets, the allowance of reporting infrastructures assets using the modified approach, and the principles made to capitalize assets as well as to reclassify assets properly. 3.Statement of Activities/Statement of Revenue, Expenditures and Changes in Fund Balance: Governments should prepare for the following in advance: (1)How to define general revenues and program revenues. (2)How to allocate indirect expenses to related functions or programs. (3)How to eliminate internal transactions. (4)Through communications to prevent users from misunderstanding the message of Statement of Activities. 4.Consider to modify the requirements of MD&A and notes to the financial statement. Suggestions for governmental financial reporting reform: 1.The reform should be supported by the chief executive and departments related. 2.Report capital assets progressively. 3.Requirements should be modified and supports should be given timely. 4.Index or statistical information should be provided to assist readers to assess governments’ financial condition. 5.Infrastructure assets may be allowed being reported by the modified approach. 6.Deliberate on how to disclose the contingent and other special liabilities. 7.Make the reform more smoothly through adequate education and communication. 8.Promote the cooperation between government departments and the academia. 9.Enhance the abilities and values accountants in government departments have.