| Summary: | 碩士 === 中原大學 === 會計研究所 === 89 ===
In the changeable economical environment and endless economical events, the ways of processing accounting affairs are really not enough. Therefore, it is necessary to revise the present laws of business accounting in order to promote the quality of accounting information. And the study is to discuss the regulations of the revised laws of business accounting from four aspects including the relative articles of accounts, the management of accounting, the internal control in handling accounting events, and how the authorities enforce accounting supervision.
For improvement of the quality of accounting information, the study draws up revised articles. The main ideas are as following:
I.The aspect about accounting principles
ØThe articles of Chapter Six, Recording Basis and Chapter Seven, Net Income Computation, should turn back to the general accepted accounting principles.
ØAccording to business accounting laws, the handling of accounting affairs should be put in the first position.
ØTo revise the explanations of words in the articles in accordance with general accounting principles.
II.The aspect about accountants
ØTo define relative accounting responsibility, only certified public accountant can handle accounting affairs.
ØThe external supervising role of CPA should be added in accounting laws.
ØTake broader explanation for business responsible person and regulate stricter laws. In addition, define the minimum of the fine instead of the maximum.
III.The aspect about internal control
ØThe authorities should clarify different accounting systems of different walks.
ØEvery walk in its establishing stage should apply competent rules of internal control and accounting system, which should be approved by CPA and be strictly regulated.
ØTo match the efficiency of quality of accounting information, the auditing time limit should be within one month.
IV.The aspect about the competent authority
ØTransfer the Administrative power over Accounting from Ministry of Economic Affairs to Ministry of Finance; besides, the name of the articles should be revised as Accounting laws, which shall be a basic model in dealing with accounting affairs.
ØTo set up a Specialized Court of Accounting Affairs consisting of judges with accounting background to try the controversies because of accounting affairs processing.
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