政府整体财务报表信息有用性之研究

Mar.2007,Volume4,No.3(SerialNo.28)JournalofUS-ChinaPublicAdministration,ISSN1548-6591,USA2332023GovernmentalAccountingStandardsBoardGASB34GASBS341GASBS34Management’sdiscussionandanalysisMD&AGovernment-widefinancialstatementsRequiredsupplementaryinformaton【】119996GASBS34124RSI2GASBS34PriceWaterhouseandCo.1976DavidsonGreenHellersteinMadanskyandWeil1977ErnstandWhinney1979Gaffney1986AAA55%DanielsandDaniels1991200119981999200119981999200020011998GASBS34200120012statementofnetassetsstatementofactivitiesMD&ARSIMD&A25323()2511395010425201228830150200230172131923211711660﹪90﹪326PRETESTGASBS34LIKERT1-551281-45-891.CRONBACHΑ0.7CRONBACHS’Α0.70.952.KOLMOGOROV-SMIRNOVP0.05SCHEFFE2712.913.173.042.632.772.683.062.962.362.352.983.273.212.532.912.863.162.912.632.753.103.213.113.013.083.433.423.403.483.433.823.843.743.933.783.783.813.683.823.813.883.933.873.973.763.753.733.623.903.733.883.903.804.023.803.803.723.803.833.841515K-S1%128SCHEFFE2WILCOXON(P)3.762.731.030.000***3.813.080.730.000***3.713.070.640.000***3.693.220.470.000***3.002.260.740.000***3.732.870.870.000***3.993.200.790.000***3.903.200.700.000***4.003.290.710.000***3.892.980.910.000***3.713.200.510.000***3.993.330.660.001***3.873.340.530.000***3.613.100.500.000***3.773.310.460.000***3.242.790.460.000***3.963.480.480.000***4.073.031.040.000***4.213.600.610.000***4.193.400.790.000***3.993.030.960.000***4.003.190.810.000***3.592.561.030.000***3.783.040.750.000***3.722.740.990.000***3.692.920.780.000***3.072.510.570.000***3.882.771.110.000***3.732.461.270.000***3.953.370.580.000***3.983.370.620.000***3.972.861.110.000***3.782.890.890.000***293.843.530.310.000***4.113.410.700.000***3.833.220.610.000***3.773.290.480.000***3.032.640.390.000***3.862.671.190.000***3.862.551.310.000***4.233.360.870.000***4.183.350.820.000***4.003.080.930.000***3.983.020.960.000***220.0530.053WILCOXON(P)4.113.420.690.000***3.973.410.560.000***3.983.450.530.000***—MD&ARSI30[1].[Z].2001.[2].[D].1998.[3].[C].1998.[4].[D].2001.[5].[Z].2000.[6].[Z].1999.[7].[D].1998.[8].[D].2000.[9]Daniels,J.D.,C.E.Daniels.(1991).Municipalfinancialreports:Whatuserswant.JournalofAccountingandPublicPolicy,15-38.[10]Davidson,S.,O.G.Green,W.Hellerstein,A.Madansky.andR.L.Weil.(1977).FinancialReportingbyStateandLocalGovernmentUnits.TheUniversityofChicago:TheCenterforManagementofPublicandNonprofitEnterprise,GraduateSchoolofBusiness,Chicago,Illinois.[11]Gaffney,M.A.(1986).Consolidatedversusfund-typeaccountingstatements:Theperspectivesofconstituents.JournalofAccountingandPublicPolicy,167-189.[12]PriceWaterhouseandCo.(1976).Understandinglocalgovernments:Acitizen’sguide.NewYork:PriceWaterhouseandCo.Usefulnessofgovernment-widefinancialstatementsChiang-LiangLin,Chia-FangHeAbstract:Asurveywasconductedtoelicitopinionsontheusefulnessofgovernment-widereportingmodelfinancialstatementsrelativetothatofpre-modelgovernmentfinancialstatements,withsomeconsiderationalsogiventothecost-benefitrelationshipassociatedwiththeinformationbeingprovided.Thesubjectsofthesurveyincludefourgroupsofrespondents:Budget,AccountingandStatistics(BAS)personnel,governmentauditpersonnel,CPAsandthegeneralpublic.Basicallytheresultsofthestudyrevealthat,regardlessofthepurposeofusinggovernmentfinancialstatements(e.g.foroptimalallocationoflimitedresources,publicreportingaccountability,operatingaccountabilityorfiscalaccountability,etc.),allclassesofrespondentsappeartoagreethatgovernment-widefinancialstatementsaresuperiortopre-modelgovernmentfinancialstatementsintermsofaccountingqualities,suchasunderstandability,usefulness,relevanceandreliability.Thesameholdstrueasthecomparisonismadeforqualitiessuchastimeliness,consistency,comparability,economy,materiality,fairnessofpresentationandfulldisclosure.Meanwhile,fromthestandpointofcost-benefitanalysis,theresultsofthesurveysuggestthatthebenefitsofgovernment-wideinformationaregenerallyviewedtobetterjustifyitscostsascomparedtothesituationinvolvingpre-modelinformation.Keywords:government-widereportingmodel;financialstatements;informationusefulness