公共部門對國民生產毛額貢獻比率甚高，惟其財務報導所採用的會計衡量焦點與會計基礎財務會計有別，造成財務報表使用者對政府會計之表達易造成誤解或曲解，本課程係由會計核心原理出發，解析政府之財務運作之各項要素與報導目的，進而說明各項會計處理方式與作法，使同學輕易瞭解政府會計與財務會計之異同;加諸近年來，因應世界政府會計潮流以及增進財務報表之可瞭解性，我國政府會計迭經10餘年改革後，於2019年11月修正會計法刪除第29條，刪除固定項目分開原則，將資本資產與長期負債納入平衡表，本課程學習後將能對會計學原理有更深之體認。The public sector contributes a very high proportion to the gross national product. However, the accounting measurement focus used in its financial reports is different from the basic financial accounting, which makes it easy for users of financial statements to misunderstand or misinterpret the expression of government accounting. This course is taught by accountants. Starting from the core principles, it analyzes the various elements and reporting purposes of the government's financial operations, and then explains various accounting treatment methods and practices, so that students can easily understand the similarities and differences between government accounting and financial accounting; in addition, in recent years, in response to the world's government accounting trends and To improve the understandability of financial statements, after more than 10 years of reform, my country's government accounting revised the Accounting Law in November 2019 to delete Article 29, delete the principle of separation of fixed items, and include capital assets and long-term liabilities in the balance sheet. This course studies Later, you will be able to have a deeper understanding of accounting principles.
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 that in 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.
1.政府會計，主計月報社出版，2020年1月
2.行政院主計總處公布之政府會計觀念公報及準則公報
3.姚秋旺，最新政府會計（含非營利會計），華泰出版
1. Government Accounting, published by Accounting Monthly, January 2020
2. Government Accounting Concepts Bulletin and Standards Bulletin published by the Accountant General Office of the Executive Yuan
3. Yao Qiuwang, latest government accounting (including non-profit accounting), Huatai Publishing
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中評量期中評量 Mid-term evaluation |
30 | |
| 期末評量期末評量 Final evaluation |
30 | |
| 平時成績平時成績 usual results |
40 |
