政府財務表達之研究－－基金別財務報表與合併財務報表

A Study on Government Financial Reporting Systems: Fund Financial Statements vs. Consolidated Financial Statements

本研究的第一個目的在探討美國及其他世界先進國家對政府財務表達（基金別財務報表vs.合併財務報表）的規定，以了解整個世界的潮流趨勢。第二個目的則在探討我國政府財務表達的規範，並且藉著深入訪談法及焦點團體法，了解我國政府主計界、政府審計界與學術界專家對我國政府目前所提供的基金別財務報表，以及未來編製合併財務報表之可行性和配套措施的看法。從美國及世界其他先進國家，譬如：澳洲、紐西蘭、瑞典、芬蘭、冰島等的政府會計發展可發現，在財務表達方面其均以應計制的合併財務報表為改革的方向。此外，從我國政府財務表達的規範及被訪談專家的意見可發現，我國政府目前提供的基金別財務報表以修正權責制為會計基礎，較著重於表達預算的遵循程度，未來宜考慮編製以應計制為會計基礎的合併財務報表，以提供政府整體的財務狀況、經營成果及效率效果資訊。 The purpose of this study is to examine two types of government financialreporting systems- fund financial statements and consolidated financial statements.First, we explored the systems implemented in U.S. and other developed countriessuch as Australia, New Zealand, Sweden, Finland and Iceland. It reveals evidentlythat the global trend is toward the consolidated financial statements.Second, we adopted both in depth interview method and focus group method tocollect the experts’ opinions on the current settings and the future evolution of thegovernment financial reporting system in Taiwan. The results of the investigationindicate that the prevailing fund financial statements, which are based on the modifiedaccrual basis, focus more on the budgetary compliance. Experts strongly suggestedthat to supply relevant information concerning financial condition, operating results,and efficiency and effectiveness of government sector, the preparation of consolidatedfinancial statements is considered to be a better choice.