基礎設施資產管理會計模式之探討

A study on infrastructure asset management accounting model

本研究探討了如何採行較佳的資產會計模式來增進基礎設施的管理績效。首先結合會計的課責性與資產管理工作的需求作為內涵來定義基礎設施資產會計，接著介紹各類會計方法對於設施資產價值與損耗的認定方式，並且分析這些方法在增進設施資產管理效用上所具有的優缺點，然後在適用性的觀點下決選出最合乎基礎設施資產管理需求的會計組成模式：在資產價值的認定上採用重置成本法，而在資產損耗的認定上則採用遞延維修費用法。最後針對研究所得的模式進行探討並歸納出其在基礎設施資產管理上預期的貢獻。

This research presents an accounting model designed to improve infrastructure management performance. Infrastructure accounting is redefined based on requirements which integrate asset management with public accountability, various valuation methods are introduced to measure the value of preservation and impairment of assets, and the methods are then analyzed to determine advantages and disadvantages for improving the efficiency of asset management. An optimal composed accounting model is selected to account for applicability and the requirements of infrastructure management. This model can be divided in two parts: replacement cost is used to evaluate the value of asset preservation and deferred maintenance cost is used to measure the impairment of assets. The proposed model's expected impact on infrastructure management is enumerated.