Sun Yat-Sen Management Review  2003/3
Vol. 11, No.1 p.77-106
Yuan Ze University , National Taiwan UniverSlty
本研究之目的在探討使用者對政府財務報告的實際使用程度,以及對政府 財務報告之品質特性的看法,並且進一步建立五個假說,檢驗政府財務報告的 品質特性與實際使用程度之關聯回本研究之假說為,當使用者認為政府財務報 告的攸關性(足夠性、表達正確性、可靠性、及時性) ì成少時,其對政府財務 報告的實際使用程度就會降低。 本研究以縣市議員、立法委員、政府機關首長及監督官員為受試對象,透 過問卷調查的方式來蒐集資料。單因子變異數分析結果顯示,受試者認為政府 財務報表最能提供遵循預算程度方面的有用資訊,其在評估政府遵循預算程度 時,對財務報表的實際使用程度最高,但受試者認為政府財務報表最無法提供效率與效果方面的有用資訊,其在評估政府之效率與效果時,實際使用財務報 表的程度最低。 本研究進一步以迴歸分析法來檢驗政府財務報告之品質特性與實際使用程 度的關係,其結果顯示受試者對政府財務報表之攸關性、足夠1笠、表達正確性、 及時性的看法與對政府財務報表的實際使用程度之間,均存有正方向關聯,此 符合假說之預期方向。至於受試者對政府財務報表之可靠性的看法與對政府財 務報表的實際使用程度之間,則存有負顯著關聯,此結呆未支持假說。
(633537156278281250.pdf 48KB)政府財務報告、財務報表品質特性
The purpose of this study is to investigate the perceived qualitative characteristics and the actual use of government financial reports. Five hypotheses were developed to test the association between the perceived qualitative characteristics and the actual use. The hypotheses are that there exist positive relationships between the degree of actual use and the perceived relevance, adequacy, fair representation, reliability, and timeliness of the government financial statements The questionnaires were delivered to city (county) council members, legislators, government officials and oversight officials. The results from l-Way ANOVA showed that government financial statements were perceived to best convey useful information concerning budgetary compliance, and they were used most for that purpose. However, government financial statements were perceived to fail to communicate the information concerning efficiency and effectiveness of the government performance, and they were least used for that regard. The regressions between the perceived qualitative characteristics and the degree of actual use were used to test the hypotheses. The regression results indicated that there exist positive associations between the perceived relevance, adequacy, fair representation, and' timeliness and the degree of actual use of the government financial statements, which are consistent with the hypotheses. However, the hypothesis that there exists a positive association between the perceived reliability and the degree of actual use of the government financial statements is not supported
(633537156278281250.pdf 48KB)Government Financial Reporting, Qualitative Characteristics
近年來履聞於政府資產、負債、赤字等金額的爭論,顯示出我們政府的財務報告可能無法提供明確充分的資訊,以協助報表使用者來評估政府的施政績效。本研究以縣市議員、立法委員、政府機關首長以及監督官員為問卷對象,調查使用者對政府財務報告的實際使用程度,以及對政府財務報告之品質特性的看法,來點出政府會計的缺失以及改革的迫切性,進而促進政府會計的改革。 本研究結果在政策與管理上之重大意涵為,受試者認為政府財務報表最無法提供效率與效果方面的有用資訊,所以其在評估政府的效率與效果時對財務報表的實際使用程度最低。因此,政府宜建立一套完整的管理會計資訊系統,設計能夠真實呈現效率與效果資訊的績效衡量指標,並且定期編制績效報告。 此外,政府應以提升行政效能為目標,在會計制度方面,應該徹底改變以防弊為目的之會計流程,改以激勵行政人員及部門為目的之會計流程。譬如,採用作業基礎管理、面品質管理、平衡計分卡等管理工具來提升效率效果。在會計資訊方面,不應只著重於當期的現金流量金額,應該更為重視服務成本等效率與效果資訊。