Module:     Public Sector Accounting
專業                                                             公共部門會計

Guidance on Word Limit:         Your essay should be 3000 words in length (plus/minus 10 per cent)
字數限制：                                   你的文章字數應為3000字（加上/減掉10%）

Deadline:                                      31/03/2011
截止日期

Required
要求

You are required to write an essay that critically examines the theory and practice of public sector financial management and accounting.  You should carry out your evaluation by focusing upon one specific aspect of public sector accounting. This should be from the list identified below.
你需要寫一篇文章，批判地考察公共部門的財務管理和會計核算的理論和實踐。專注于公共部門會計的一個具體方面，你應該隨身攜帶您的評價。列表確定如下。

Essay titles
文章標題

1. Audit
審計

Critically examine the nature, scope and practice of public sector audit and explain how it differs to the audit requirements for a public limited company.
嚴格審查公共部門審計的性質，范圍和實踐，并解釋它是如何不同于公共有限責任公司的審計要求。

2. Budgeting
預算

Examine the budgetary models available to public sector organizations and evaluate their usefulness within a dynamic and political public sector environment.
檢查公共部門組織提供的預算模型，并評估其有效性，在一個充滿活力和政治的公共部門環境。

3. Charging
支出

In the current challenging financial climate, public sector organizations are increasingly under pressure to reduce their spending and / or increase revenue.  Examine the arguments for and against greater use of charging for public services.

4. Costing
成本
  

Activity based costing developed out of a manufacturing environment.    Assess, from both theoretical and practical perspectives, the applicability of activity based costing as an approach to public sector full costing.#p#分頁標題#e#

5. Reporting
報告

Critically evaluate the role of financial reporting in the public sector. Support your analysis using the latest publicly available financial report of a public sector organization of your choice.

6. Role of Public Sector Accounting
公共部門會計的角色

The Chartered Institute of Public Finance and Accountancy (CIPFA) is a UK-based professional accounting body that claims to be “the world’s only professional accountancy body specialising in the public services” (Annual Review, 2009). In light of this, critically examine the distinctive nature of public sector accounting and the need for its own financial framework.

You may choose to focus your discussion upon the practice within a particular country (eg China, Australia) and / or organization sector (eg health). If so, please make this clear within the introduction.

Depending upon the choice of title, you may wish to provide supplementary or supporting material (for example page(s) from an Annual Report or an extract from a policy document  http://ukthesis.org/kjlw/   ).
根據所有權的選擇，你不妨提供補充或輔助材料（例如頁（s）的年報或摘錄一份政策文件）。

However, please remember that all text appearing before the bibliography will be included in the word count. i.e. the word count includes all elements such as titles, subtitles, acknowledgements, abstracts, executive summaries, formulae, tables, captions and footnotes. The Bibliography and any material in Appendices will not count toward the final word count. However Appendices should be used appropriately, for example to include supporting data which may be too detailed or complex to include as a Table, and not simply as a device to incorporate material which would otherwise cause you to exceed the word limit.

Guidance
指導

The essay should demonstrate:
文章應該證明：

1. a depth of knowledge of the chosen aspect of public sector financial management and accounting, supported by evidence of extensive and relevant reading.
選擇公共部門的財務管理和會計核算方面的知識深度，支持通過豐富相關閱讀證據。

2. a critical understanding of the debate surrounding your topic.
圍繞你話題爭論的批判性理解。

3. an ability to apply the theory by considering its use in practice
運用理論的能力，考慮到其在實踐中運用，

4. an awareness of topical and other significant developments, and
外用及其他重大發展意識

5. contain a conclusion that is logically derived and cohesive.
包含一個邏輯上得出的結論和凝聚力。