بودجه دولت و سیاست اطلاعات حسابداری و عملکرد در تایوان

The principal government budget and accounting information policies in Taiwan are founded on the ability to provide integrated, consistent, and timely information for government managers to make more rational decisions concerning national resource allocation and evaluation. A specific accounting organization system has been designed for this purpose. This paper analyzes information policies and practices according to the relevant laws and regulations, identifies issues regarding the policies, and presents strategies to resolve the issues.

In addition to the Generally Accepted Accounting Principles (GAAP), government accounting information processing should also comply with established government rules and regulations. National government budget and accounting information policies are distinct because they depend on the relevant laws and regulations for each country. Those laws are determined by political, social, historical and cultural factors, and the factors will contribute to the differences in the budget and accounting information policies among nations. Government budget and accounting information serves as the primary basis for national resource allocation, utilization, and evaluation. In Taiwan, such information is so important for central government that the system designed for generating the information is more particular in nature. The principal objective of this article is to analyze the government budget and accounting information policies, practices and their problems, as well as delve into the development of the government budget and accounting information system to resolve the financial issues in Taiwanese government.

The central government of Taiwan depends on comprehensive budget and accounting information provided by the DGBAS for policy making process, and the Premier along with the DBGAS Director-General have to report the central government budget proposals to the Congress. DGBAS has developed the centralized budget and accounting system to support the national resource allocation, execution and control process. There were some impacts of the DGBAS on national budget reallocation process in recent years (DGBAS, 2001d). The Taiwanese government has set up a six-year national development plan to maintain economic growth in the early 1990s. This contributed to radical increase in expenditures and public debt. The budget preparation process has been reviewed by DBGAS and then transferred to the Executive Yuan to reevaluate. As a result, the plan was revised and the pace of public debt has slowed, and then the central government could raise funds required to carry out other important policies and programs in the later 1990s, such as the national health insurance system and now to social welfare.