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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/54753


    Title: 估計負債、或有負債等之認列與財務報導
    Authors: 顏信輝;蔡信夫;鄭如孜
    Contributors: 淡江大學會計學系
    Date: 2010
    Issue Date: 2011-07-06 22:55:14 (UTC+8)
    Abstract: 政府負債之高低,攸關國家財政之良窳、國際主權評等之等級、總體經濟環境之競爭力及人民對國家之信心。不論中央或各地方政府向極重視負債此嚴肅議題,嚴守預算法、公共債務法等相關規範,並審慎控制政府負債金額。 按已發布之政府會計準則公報第七號「政府長期負債之會計處理」,已針對依公共債務法規定之公債、長期借款及因資本租賃所產生之長期負債等確定負債訂定其相關舉借、償還之會計處理準則,惟對於政府保證債務,政府未來應負擔之各項社會安全給付義務(如公保、勞保、農保等未實現負債或應提列之責任準備等),政府積欠之各類社會保險補助費及退休公務人員優惠存款差額利息,以及員工退休金相關負債等未來可能影響政府施政決策及財政狀況等事項之認列及揭露方式未有相關規範可茲依循,所以本議題研究之目的,係將前揭尚未列入第七號政府會計準則公報範圍之其他負債,進一步擬定詳盡準則規範,以為會計事務處理及財務報導之準據。
    Appears in Collections:[Graduate Institute & Department of Accounting] Research Paper

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