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, conference reports and important business procedures of the government, we understand how the government publicly reports public resource measures and operational processes and results to the public and supervisors to assess the government's governance performance and financial compliance responsibilities. The content and purpose of the relevant regulations on the review (budget method, decision algorithm, accounting method, and assessment method) is the legal basis for regulating the government's financial income and expenditure operations, including the process of planning, execution and supervision, and is closely related to government accounting. This course combines basic concepts with analysis of practical related issues, cultivates students to understand the financial connotation of government associations and reviews, and strengthens the basic capabilities of financial management and the foundation of public employment examinations.
2. Course content:
The central and local governments set up different types of execution organizations, including public agencies, public institutions, public schools, administrative legal persons and special funds, etc., to form a reporting entity for government conference reporting, each individual controls resources and budgets. Activity is responsible, and its related financial statements must be expressed in detail in operation and financial conditions, which will help users (society, legislation and supervision agencies, government employees and managers, etc.) to make careful decisions and supervision assessments. The commerce association includes a large number of general commerce associations and special commerce associations (national bank reservations, enrollment, public debts, national property) under the supervision of the Ministry of Finance, plus the special fund project reports, and the preparation method and format are based on the regulations. , classification, report and business processing procedures, and the process of cooperating with the internal audit mechanism, and connecting with international theoretical and practical practices.
The functions of government auditing are: (1) Review of financial income and expenditure and assessment of assessment of financial performance (II) Review of financial (item) Loss of financial (item) and verifying financial responsibility. Budget is the government's pre-financial income and expenditure plan, and the calculation is the subsequent financial income and expenditure report. Therefore, the budgeting method stipulates the planning, editing, reviewing, and execution of government budgets. As for the calculation, production, review and announcement of the budget execution results, It is a range of decision algorithms; where the budget plan , the decision-making and execution are the rights of the administrative department. The budget review is the right of the Legislative Department. The supervision and assessment of the budget execution is the right of the supervisory and the review of the supervisory authority for the review. The review report must be submitted to the Legislative Yuan. , and each other forms a functional system of government division, checks and balances. The auditor's office must also review whether the government's various conference reports comply with the provisions of the Conference Law; the conference law shall be stipulated in how the government and its affiliates handle various conference affairs, including the conference system, conference procedures, internal review, and accountants.
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/data
1. Teaching materials for the course teacher
2. Regulations, review methods, budgeting methods, decision algorithms, and accounting methods of the government accounting system
Other reference books/data
1. The Executive Yuan’s main office (budget, calculation, accounting system, special funds), the Ministry of Finance (national bank account, national property, public debt, mainland tax collection, tax collection and other accounting systems), the Ministry of Appraisal (financial review, Total calculation of review, performance review) website data information.
2. The government will conduct a public opinion report, number one to number three. Executive Yuan’s main office website.
3. Mainly planned monthly news agency (2011), budget method analysis and practice. Taipei: Mainly planned monthly news agency.
4. Mainly plan monthly news agency (2013), determine algorithm analysis and practice. Taipei: Mainly planned monthly news agency.
5. Chen Chunrong and Ke Shuling (2024) (third edition), will review the regulations. Taipei: Wunan Publishing House.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考試期中考試 Midterm exam |
30 | |
| 期末考試期末考試 Final exam |
30 | |
| 課堂出席與平時研讀課堂出席與平時研讀 Class attendance and regular study |
40 |
