| Summary: | 碩士 === 國立臺灣師範大學 === 高階經理人企業管理碩士在職專班(EMBA) === 104 === In recent years, the financial reporting basis for general funds of central government in Taiwan has been changed to accrual basis in order to respond to the reform of governmental accounting and financial reporting around the world. The Directorate-General of Budget, Accounting and Statistics also intends to change accounting basis for the finance, the budget, and the accounting system of governmental funds from current financial resources to accrual basis. This objective of this study is to examine the possible effects of changes in accounting basis for governmental funds by using literature review, modifying the presentation of financial statements based on accrual basis, and in-depth interview.
This study finds that the benefits for adopting accrual basis include improving transparency and helping the government to utilize the limited resources more efficiently. Thus, the policymakers should introduce accounting accruals for governmental funds of central government. This study suggests that before adopting accrual basis, the governmental funds should collect information for fixed assets and long-term liabilities. Moreover, it should design appropriate accounts and financial statement formats. To adopt accounting accrual basis, the government should provide training for employees. The central government should also assess the possible impact on the introduction of accruals accounting in governmental funds of local governments.
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