Government budget and accounting information policy and practice in Taiwan

Abstract

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. (C) 2002 Elsevier Science Inc. All rights reserved.