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 department has a very high gross domestic product contribution ratio for the people's livelihood. However, the focus of the meeting measurement used in the financial report is different from the meeting foundation financial meeting, which makes it easy for the users of the financial report to misunderstand or misunderstand the performance of the government's meeting. This course is developed from the core principles of the meeting, analyzing the various elements and reporting purposes of the government's financial operations, and then explaining the various meeting handling methods and practices, so that students can understand easily. Understand the differences between government conferences and financial conferences; in recent years, due to the understanding of the world government conference trend and financial growth reports, our government conference revised Article 29 of the Conference Law in November 2019, removed the principle of splitting fixed items, and included capital and long-term debts in the balance table. After learning this course, we will have a deeper understanding of the principles of the conference.
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 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 their 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 associations, including the theory of government associations, current practices and future practices, 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.
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 Association, published by the main monthly newspaper, January 2020
2. Government Meeting Concerns and Standards Publication by the Executive Yuan General Office
3. Yao Qiuwang, the latest government conference (including non-profit conference), published by Huatai
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中評量期中評量 Midterm evaluation |
30 | |
| 期末評量期末評量 Final evaluation |
30 | |
| 平時成績平時成績 Regular achievements |
40 |
