使同學在修習財務會計學後，瞭解非營利組織-政府之會計，拓展會計視野與充實會計實務之運作知能，課程目標包括：
一、瞭解政府會計與財務會計之差異。
二、明確定義會計衡量焦點與會計基礎。
三、確立政府組織財務報導模式。
四、依基金之分類採用適用之會計衡量焦點與基礎。
五、了解政事型基金與業權型基金之會計處理。
六、了解普通基金特種公務會計之分類與處理。After studying financial accounting, students can understand the accounting of non-profit organizations and governments, expand their accounting horizons and enrich their operational knowledge of accounting practices. The course objectives include:
1. Understand the differences between government accounting and financial accounting.
2. Clearly define the focus of accounting measurement and the basis of accounting.
3. Establish a financial reporting model for government organizations.
4. Adopt applicable accounting measurement focus and basis according to the classification of the fund.
5. Understand the accounting treatment of political funds and ownership funds.
6. Understand the classification and processing of special public accounting for general funds.
會計是一種服務性之活動，其因應經濟社會之需要而發生，故會計的演進和人類文明與經濟的發展息息相關。
經濟社會中，又以商業對衡量與報導需求最甚，以作為供給與需求之資訊來源。商業對會計之殷殷期盼，應孕了商業會計為會計學術發展之主流。會計伴隨著商業交易或行為(包括營業、投資與理財)之日趨複雜與多樣化，與重大經濟事件之發生(如近年來發生金融風暴、經濟危機)，而逐漸發展以符合財務報導使用者之需求，故現今大專校院會計學系皆以探討商業會計(或稱財務會計)為主。
依會計服務之組織來區分，會計學按其衡量之組織可分為營業會計(或稱商業會計或財務會計)及非營業會計(又稱基金會計或政府會計)二大類，後者主要是以非營利組織為報導標的，其組織經營與前者最差異為非以營利為目的，以及沒有任何股東，其會計報導主要為揭露營運收入與支出情形，而不著重於損益，故其會計衡量之焦點(即財務報導之資產與負債之定義)與營業會計有相當程度之差異。
本課程主要為探討政府會計，包括政府會計之理論、現行實務及未來實務，並介紹政府會計觀念公報及政府會計準則公報，使同學對會計學(包括營業及非營業會計)有一整體之概念，授課內容主要為：
一、會計與政府會計概述。
二、政府會計之發展與內涵。
三、基金會計理論與基金分類。
四、政事型基金會計處理與報導。
五、業權型基金會計處理與報導。
六、機關單位會計制度一致規定（歲入類與經費類）。
七、總會計。
Accounting is a service activity that occurs in response to the needs of the economy and society. Therefore, the evolution of accounting is closely related to the development of human civilization and economy.
In economic society, business has the greatest demand for measurement and reporting as a source of information on supply and demand. Business's high expectations for accounting have made business accounting the mainstream of academic accounting development. With the increasing complexity and diversification of business transactions or behaviors (including business, investment and financial management) and the occurrence of major economic events (such as the financial turmoil and economic crisis in recent years), accounting has gradually developed to meet the needs of users of financial reports. , so today’s accounting departments in colleges and universities mainly focus on business accounting (or financial accounting).
Distinguished according to the organization of accounting services, accounting can be divided into two categories: business accounting (also known as commercial accounting or financial accounting) and non-business accounting (also known as foundation accounting or government accounting). The latter is mainly based on non-business accounting. A for-profit organization is the subject of the report. The biggest difference between its organizational operations and the former is that it is not for profit and does not have any shareholders. Its accounting report mainly discloses operating income and expenses, rather than focusing on profits and losses. Therefore, the focus of its accounting measurement ( That is, the definition of assets and liabilities in financial reporting) is quite different from business accounting.
This course mainly discusses government accounting, including the theory, current practice and future practice of government accounting, and introduces the Government Accounting Concepts Bulletin and the Government Accounting Standards Bulletin, so that students can have an overall concept of accounting (including business and non-business accounting). The main teaching content is:
1. Overview of accounting and government accounting.
2. The development and connotation of government accounting.
3. Fund accounting theory and fund classification.
4. Accounting and reporting of political funds.
5. Accounting treatment and reporting of ownership funds.
6. Consistent provisions on the accounting system of government agencies and units (annual revenue category and expenditure category).
7. General accountant.
自編講義及政府會計新論(Wilson 13/e)林江亮 編譯 (Wilson) 2005年 1版
Self-edited lecture notes and new theories on government accounting (Wilson 13/e) compiled by Lin Jiangliang (Wilson) 2005 1st edition
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中與期末考期中與期末考 Midterm and final exams |
60 | |
| 平時成績平時成績 usual results |
40 |
