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E88125
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BOT計畫之政府會計及審計問題
The Government Accounting and Auditing Issues on BOT
1.李怡宗
1.Yi-chuung Lee
1.國立中正大學會計學系
1.Department of Accounting, National Chung Cheng University
001,002,003,004
1.國立中正大學會計學系
1.Department of Accounting, National Chung Cheng University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1998-08-01
A.14 計畫執行期間(訖):1999-07-31
A.16 收到日期:2000-02-02
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1

26


26
003
01
C.2 聯絡日期:2000-02-25
2
1.國立中正大學會計學系
1.Department of Accounting, National Chung Cheng University
1
C.7 資料公開日期:2001-08-01
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008
3
1
2
1
3
3
3
006
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1.政府會計
2.審計
1.Audit
2.BOT
3.Government Accounting
 近來由於 BOT (Build-Operate -Transfer)理念的提出,使得 BOT 理念逐漸受到企業與政府間的重視。然而,在導入 BOT 計畫的過程中,相關單位常常遭遇到許多棘手問題。參閱近幾年來的相關研究,我們發現大部份文獻皆以企業單位的角度來探討,至於站在政府會計、審計角度的文 獻則寥寥無幾。由於 BOT 計畫的特性與傳統的工程案不同,使得國內傳統的會計審計作業面臨到新的難題,需要各界溝通協調,以擬訂出未來可依循的共同原則。因此,本研究首先透 過文獻探討對 BOT 計畫、政府會計、政府審計等所具有的特性加以分析,再經由訪談方式,擬定出可能的議題。然後,透過問卷的溝通,尋求專家意見的共識。最後,本研究按照大家 較容易有的共識,粗擬供作參考之準則規範,但是我們發現尚有許多議題是大家尚待未來各界多加溝通,加以解決的。

Recently, the BOT project has raised a lot of attention from the public and private sectors. Due to BOT\'s characteristics, there still exist lots of issues unsolved from the standpoint of govern- ment accounting and government auditing. It is believed that the effectiveness of government could be enhanced if there are some helpful guidelines for BOT. It will be convenient for future to construct consensus on these issues. The purpose of this research is to identify the various issues and to investigate potential methods using Delphi method and AHP method., in order to provide some suggestions for government accounting officers and national auditing officers when BOT project is executed.

D.16 完成檢誤日期:2003-02-18
D.17 預定釋出日期:2003-03-04
D.18 初次釋出日期:2003-03-13
D.19_1 最新版釋出日期:2003-03-13
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10.6141/TW-SRDA-E88125-1
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