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Government budget and accounting information policy and practice in Taiwan

By: Tain Sue Jana.
Contributor(s): Fu Longe Tsai.
Material type: materialTypeLabelArticlePublisher: New York : PERGAMON, 2002Government Information Quarterly 19, 2, p. 189-200Abstract: 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
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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

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