建置設施資產會計模式教學綱要之探討－－以更新會計與遞延維修會計為例

Development an Instructional Content of Infrastructure Asset Accounting Models Based on the Renewals Accounting and Deferred Maintenance Accounting

基礎設施資產會計目前之發展已有逐漸走向將設施資產的實際性能的增減狀態反映在會計的財務報表的趨勢，此一革新的做法實有別於一般會計的折舊方式。我國因未採用此類之會計模式，故一般設施管理人員並未擁有相關之概念。為提升基礎設施管理的績效，推動基礎設施會計改革與培養具備革新基礎設施會計觀念的人才已然成為當前工程教育的重大課題。然而我國對於基礎設施會計革新之議題並未有系統性之教材與課程規劃。因此，本研究針對具有實際呈現設施資產狀態機能的更新會計與遞延維修會計作為探討的對象，並以此作為基礎設施會計在教學上的綱要與教材編製的主軸。在課程綱要的塑形上本研究以設施會計機能中主要的三個面向來組成，其分別為設施會計的理念、設施資產價值的評估與調整方法以及財務資訊的呈現與課責性的提升等三項。在這三個面向的架構下分別對更新會計與遞延維修會計模式之運作機制及其優缺點做系統性的分析、探討與比較。最後本文將研究成果整理成基礎設施會計模式之教學與教材編製之綱要，以作為推展基礎設施會計教育訓練作業之參考。

This research adopted Renewals Accounting and Deferred Maintenance Accounting to establish the instruction content for infrastructure asset accounting model which has been employed to improve infrastructure management performance. Based on these two accounting models the instruction content framework was formed in three parts which includes the concepts of infrastructure asset accounting, the methods of infrastructure asset value evaluation and adjustment, elevation accountability of infrastructure asset management. To improve the learning efficiency, the operational mechanisms of enumerated accounting models were analyzed in each instructional part for interpreting the relative strengths and weaknesses in asset management. The comparative analysis and research findings were appropriate integrated and illustrated to form a core of instruction framework for infrastructure asset accounting models.