| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 89 === This dissertation is mainly composed of two parts. First, this study introduced the detailed content of Statement of Governmental Accounting Standards No.34 ”Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments”. Second, a panel discussion was held to collect the comments from accounting scholars and government accountants on Taiwan governmental fund-type financial statements, and the consolidated financial statements as described by GASB No.34. The feasibility on the preparation of the consolidated financial statements in Taiwan was also investigated.
The panelists indicated that the consolidated financial statement is the trend of governmental accounting in the future. They also indicated some problems that our government might encounter in preparing the consolidated financial statements:
1. How to amend the Accounting Law about the regulation related to capital assets and long-term liabilities,which are not included in the Government Balance Sheet now?
2. How to define the reporting entity of the consolidated financial statements?
3. How to unify the accounting system of the central and local goverments?
4. How to eliminate or reclassify the internal fund activities? How to classify the governmental net assets? How to measure depreciation expense for captial assests, and how to report precious properties, estate and other special items?
The panelists suggested that before our government implements the consolidated financial statements, the following steps should be well prepared:
1.It is necessary to fully understand the purposes of the consolidated financial statements and what additional information they can provide for the users.
2.Set up a complete and clear fund accounting system .
3.Review and amend the related accounting regulations toward accrual basis.
4.Prescribe the procedures of preparing the consolidated financial statements.
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