國防部部本部單位會計報告

本部單位預算會計報告依據行政院主計總處109年3月2日主會發字第1090500148號函示，中央政府普通公務單位會計制度之一致規定修正自109年1月1日生效，配合會計月報部分表件之增列或刪除，各機關會計報表除依會計法、政府資訊公開法涉及應保守秘密或限制公開之部分得不公告外，自109年度起應公告之表件為1.預算執行報表：歲入（經費）累計表、以前年度歲入（出）轉入數累計表、歲出用途別累計表、繳付公庫數分析表、公庫撥入數分析表。2.會計報表：平衡表、收入支出表、長期投資、固定資產、遞耗資產及無形資產變動表、應付租賃款及其他長期負債變動表。3.參考表：預算執行與會計收支對照表。(月報更新頻率為隔月25日前更新前一個月資料)

This budget accounting report for central government units is prepared in accordance with Official Letter Directive No. 1090500148 issued by the Directorate-General of Budget, Accounting and Statistics, Executive Yuan on March 2, 2020 (R.O.C. 109). The amendments to the Uniform Accounting Standards for General Government Units of the Central Government shall take effect on January 1, 2020 (R.O.C. 109). In line with the addition or deletion of some items in the monthly accounting reports, except for the parts of accounting statements of various government agencies that involve confidentiality or restricted disclosure in accordance with the Accounting Act and the Government Information Disclosure Act, which may be exempted from public announcement, the documents that shall be publicly announced starting from the 109th fiscal year (R.O.C. 109) are as follows:
1. Budget Implementation Statements: Accumulated Revenue (Fund) Statement, Accumulated Transfer-in from Prior Year Revenue (Expenditure) Statement, Accumulated Expenditure by Purpose Statement, Analysis Statement of Payments to the Public Treasury, Analysis Statement of Allocations from the Public Treasury.
2. Accounting Statements: Balance Sheet, Income and Expenditure Statement, Statement of Changes in Long-term Investments, Fixed Assets, Depletable Assets and Intangible Assets, Statement of Changes in Lease Payables and Other Long-term Liabilities.
3. Reference Statements: Budget Implementation and Accounting Revenue and Expenditure Comparison Statement.
(The monthly report update frequency is to update the data of the previous month before the 25th of the following month.)