一、課程目標：
透過政府會計制度的功能、架構、會計報告與其重要業務程序之介紹，瞭解政府如何向社會大眾與監督者公開報導公共資源籌措及運用之過程與結果，以評估政府施政績效與財務遵循責任。審計相關法規(預算法、決算法、會計法、審計法)的內容與意旨，則是規範政府財務收支運作的法制基礎，包括規劃、執行與監督的過程，和政府會計關係密切。本課程將基本觀念結合實務相關問題之分析，培養學生認識政府會計與審計的財務內涵，並強化財務管理之基本能力與公職考試之基礎。

二、課程內涵：
中央與地方政府設置不同類型的執行組織，包括公務機關、公營事業單位、公立學校、行政法人與特種基金等，構成政府會計報告的報導個體，每個個體對資源掌控與預算執行績效負有責任，其相關財務報表須具體表達營運及財務狀況，有助於使用者(社會大眾、立法及監察等監督機關、政府內部員工及管理人員等)作成審慎之決策與監督評估。公務機關會計包括為數較多的普通公務單位會計與財政部門主管的特種公務會計(國庫出納、徵課、公共債務、國有財產)，加上特種基金會計的報告，係依據規範的編製方式、格式、分類、報表與業務處理程序，配合內部審核機制所產生的，並接軌國際理論與實務的作法。
政府審計的功能在於：(一)審核財務收支與審定決算(二)考核財務效能(三)稽查財務(物)違失與核定財務責任。預算乃是政府事前的財務收支計劃，決算則為事後的財務收支報告，所以預算法規範政府預算之籌劃、編造、審議、成立及執行，至於預算執行結果之決算編造、審核及公告，則是屬於決算法之範疇；其中預算籌劃、預決算編造與執行係行政部門之權責，預算審議則為立法部門之職權，而預算執行之監督考核，為監察院審計之職權，決算經審計機關審核完成，尚須向立法院提出審核報告，彼此構成政府分權制衡之功能體系。審計機關也須審核政府各項會計報告是否符合會計法之規定；會計法則是訂有政府及所屬機關如何辦理各項會計事務，包括會計制度、會計事務程序、內部審核、會計人員等之規定。

1. Course objectives:
Through the introduction of the functions, structure, accounting reports and important business procedures of the government accounting system, understand how the government publicly reports the process and results of public resource raising and utilization to the public and supervisors in order to evaluate the government's administrative performance and financial compliance responsibilities. The content and purpose of audit-related laws and regulations (budget law, decision-making law, accounting law, and audit law) are the legal basis for regulating government financial revenue and expenditure operations, including the process of planning, execution, and supervision, and are closely related to government accounting. This course combines basic concepts with the analysis of practical issues to cultivate students' understanding of the financial connotation of government accounting and auditing, and strengthen the basic abilities of financial management and the foundation for public service examinations.

2. Course content:
The central and local governments have set up different types of execution organizations, including public agencies, public institutions, public schools, administrative legal persons and special funds, etc., which constitute the reporting entities of government accounting reports. Each entity has the responsibility for resource control and budget execution. It is responsible for the performance of the bank, and its relevant financial statements must specifically express the operating and financial status to help users (the public, legislative and supervisory authorities, internal government employees and managers, etc.) make prudent decisions and supervision evaluations. Public agency accounting includes a large number of general public service unit accounting and special public accounting (treasury cashiers, tax collection, public debt, state-owned property) in charge of the financial department, plus special fund accounting reports, which are based on standardized preparation methods, formats, classifications, statements and business processing procedures, in conjunction with internal audit mechanisms, and are in line with international theory and practice.
The functions of government auditing are: (1) to review financial revenues and expenditures and review final accounts; (2) to assess financial performance; and (3) to inspect financial (material) violations and determine financial responsibilities. The budget is the government's ex-ante financial revenue and expenditure plan, while the final accounts are the subsequent financial revenue and expenditure reports. Therefore, the Budget Law regulates the planning, preparation, review, establishment and implementation of the government budget. As for the preparation, review and announcement of the final accounts of the budget execution results, it falls within the scope of the Final Accounts Law; among them, budget planning . The preparation and execution of budgets and final accounts are the powers and responsibilities of the administrative department, budget review is the power of the legislative department, and the supervision and assessment of budget execution are the powers of the Oversight Yuan audit. After the final accounts are reviewed and completed by the audit agency, an audit report must be submitted to the Legislative Yuan. They form a functional system of government decentralization and checks and balances. The audit agency must also review whether various government accounting reports comply with the provisions of the Accounting Law; the Accounting Law stipulates how the government and its affiliated agencies handle various accounting affairs, including accounting systems, accounting procedures, internal audits, accounting personnel, etc.

主要參考書籍/資料
1.任課教師自編教材
2.政府會計制度之規範、審計法、預算法、決算法、會計法

其他參考書籍/資料
1.行政院主計總處(預算、決算、會計制度、特種基金)、財政部(國庫出納、國有財產、公共債務、內地稅徵課、關稅徵課等會計制度)、審計部(財務審核、總決算審核、績效審計)網站資料訊息。
2.政府會計觀念公報，第一號至第三號。行政院主計總處網站。
3.主計月報社(2011)，預算法研析與實務。台北：主計月報社。
4.主計月報社(2013)，決算法研析與實務。台北：主計月報社。
5.陳春榮、柯淑玲(2024)(三版)，會計審計法規。台北：五南出版社。

Main reference books/materials
1.Teachers prepare their own teaching materials
2. Standards of government accounting systems, audit law, budget law, accounting law, accounting law

Other reference books/materials
1. Information on the websites of the Executive Yuan’s Accounting and Accounting Office (budget, final accounts, accounting systems, special funds), the Ministry of Finance (treasury cashier, state-owned property, public debt, inland tax collection, customs duties and other accounting systems), and the Audit Department (financial review, general and final accounts review, performance audit).
2. Bulletin on Government Accounting Concepts, No. 1 to No. 3. Website of the Accountant General Office of the Executive Yuan.
3. Accounting Monthly News Agency (2011), Research Analysis and Practice of Budget Law. Taipei: Accounting Monthly Press.
4. Accounting Monthly News Agency (2013), Research Analysis and Practice of Decision-Making Law. Taipei: Accounting Monthly Press.
5. Chen Chunrong and Ke Shuling (2024) (third edition), Accounting and Auditing Regulations. Taipei: Wunan Publishing House.