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 for the Financial Conference, students can understand the non-profit organization-governmental associations, expand their vision and fulfill their working skills. The course goals include:
1. Understand the differences between government meetings and financial meetings.
2. Clearly determine the focus and assessment foundation of the conference.
3. Establish a government organization financial reporting model.
4. The focus and foundation will be measured according to the classification of funds.
5. Understand the planning and handling of political and business funds.
6. Understand the classification and treatment of special commerce programs of 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。
Association is a service activity that occurs due to the needs of economic society, so its evolution is closely related to the development of human civilization and economic development.
In economic society, business measures and reports demand the most, as a source of information for supplying and demand. The business's eager anticipation for the project has conceived that the business association is the mainstream of academic development. The association is gradually developing in line with the complexity and diversity of business transactions or behaviors (including business, investment and financial management), and the occurrence of major economic events (such as financial storms and economic crises in recent years), and the number of financial reporting users has been developed in order to meet the needs of financial reporting users. Therefore, today, college and college associations and universities are mainly engaged in exploring business associations (or financial associations).
According to the organizational organization of the conference service, the organizational organization measured by it can be divided into two categories: business association (or business association or financial association) and non-business association (also known as foundation association or government association). The latter is mainly based on non-profit organizations, and its organizational management and former The worst difference is that it is not for profit-making purposes and does not have any shareholders. Their accounting reports are mainly to expose operating income and expenditure situations, rather than focusing on profits. Therefore, the focus of its accounting measurement (i.e., the definition of assets and debts under financial reporting) and business accounts are of a considerable degree.
This course is mainly about exploring government association theory, including government association theory, current practice and future practice, and introduces government association concept reports and government association standard reports, so that students have a comprehensive concept of association studies (including business and non-business associations). The teaching content is mainly:
1. Overview of conference and government conferences.
2. Development and connotation of government conferences.
3. Fund accounting and fund classification.
4. Planning processing and reporting of political-related foundations.
5. Project processing and reporting of rights-based foundations.
6. The unit accounting system is consistently stipulated (agency category and fee category).
7. General meeting.
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 lectures and government conference new discussion (Wilson 13/e) Lin Jiangliang edited (Wilson) 2005 1 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 Regular achievements |
40 |
