| dc.description.abstract | Postwar Taiwan Accounting system receives and reconstruction, in connection to the post-Japanese ruling time, facing different institutional changes brought by the regime, all political affairs filled temperately expediency, transitional in this period. Being affected by the war, in the political, economic, financial instability both cases. In addition to Taiwan’s failure to implement the constitutional democratic system had caused currency severe fluctuation, frequent supplementary budget and other issues, resulting in legislative power and the accounting right oversight to audit the performance playing inaccurate budget that the accounting could not handle a variety of phenomena.
In this paper, from historical structure perspective, trying to outline the development of Taiwan’s history, the main accounting system related to political and economic interaction system. From the main accounting system design and formation to begin with, in addition to the main cover topics discussed, and further present historical context in the relationship between central and local governments, the political environment changes, the reform of the financial system and other types of fields. Accounting system includes budget and final accounts, Accounting and Statistics, with ＂ Detached independent ＂, ＂ Liaison organization ＂ character, originated in the period of political tutelage, is in response to political reforms call for constitutional democracy, the separation of powers principle of learning from the West’s financial reform product. The implementation of this system in Taiwan, after receiving the transitional in post-war period, and after the reorganization of constitutional custom, martial law and the government moved to Taiwan organization tighten, and implementation of its reform process, to be the focus of this paper to explore. | en_US |