A Study on the Certified Public Bookkeeper's Perfromance Criteria

• Main Authors: Jui-Chiung Chang, 張瑞瓊
• Other Authors: Kung-Don Ye
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/91423856789656559008

碩士 === 國立臺灣海洋大學 === 航運管理學系 === 101 === For completing the national fiscal revenue, our country is actively promoting tax reform, and hopes to establish the tax system of fairness, efficiency and simplification. Under the current taxation system, the Certified Public Bookkeeper and the Bookkeeper and Tax Return Filing Agent play as the intermediary between both sides of imposing and paying during the levy process; and have also become important roles in the implementation of a fair tax system. Therefore, this research through the process of the exploration and study of literature and the interview with experts, from a management perspective with using performance theory as base, constructed the performance criteria to measure the Certified Public Bookkeeper and the Bookkeeper and Tax Return Filing Agent ; and conducted a questionnaire survey with scholars, the experts of accounting industry and tax units, adopted Analytic Hierarchy Process (AHP) theory to proceed the statistical analysis, calculated the weights of every performance criterion in order to understand the importance degree of each criterion. This study used the theory of Analytic Hierarchy Process (AHP) to design four performance dimensions and twelve performance criteria, which the performance dimensions included “overall image”, “professional ethics”, “professional ability” and “practicing quality”. Through the study result we found that “practicing quality” was valued mostly, followed by “professional ability”, “professional ethics” and “overall image”. Meanwhile the top important three measuring performance criteria were “the correctness of the cases of processing accounting and tax return”, “the familiar degrees for the relevant decree on practicing” and “by integrity and probity to do coordination and communication objectively”. Thus, according to the conclusion of this study, we know that, in order to effectively enhance the overall image of the agents of the accounting industry, which it should strengthen the management for the practicing quality of the Certified Public Bookkeeper and the Bookkeeper and Tax Return Filing Agent in the future, and pay more attention to the promotion of their professional knowledge and professional ethics to enhance.