本研究之目的在探討使用者對政府財務報告的實際使用程度，以及對政府財務報告之品質特性的看法，並且進一步建立五個假說，檢驗政府財務報告的品質特性與實際使用程度之關聯。本研究之假說為：當使用者認為政府財務報告的攸關性 (足夠性、表達正確性、可靠性、及時性) 減少時，其對政府財務報告的實際使用程度就會降低。 本研究以縣市議員、立法委員、政府機關首長及監督官員為受試對象，透過問卷調查的方式來蒐集資料。單因子變異數分析結果顯示，受試者認為政府財務報表最能提供遵循預算程度方面的有用資訊，其在評估政府遵循預算程度時，對財務報表的實際使用程度最高；但受試者認為政府財務報表最無法提供效率與效果方面的有用資訊，其在評估政府之效率與效果時，實際使用財務報表的程度最低。 本研究進一步以迴歸分析法來檢驗政府財務報告之品質特性與實際使用程度的關係，其結果顯示受試者對政府財務報表之攸關性、足夠性、表達正確性、及時性的看法與對政府財務報表的實際使用程度之間，均存有正方向關聯，此符合假說之預期方向。至於受試者對政府財務報表之可靠性的看法與對政府財務報表的實際使用程度之間，則存有負顯著關聯，此結果未支持假說。

The purpose of this study is to investigate the perceived qualitative characteristics and the actual use of government financial reports. Five hypotheses were developed to test the association between the perceived qualitative characteristics and the actual use. The hypotheses are that there exist positive relationships between the degree of actual use and the perceived relevance, adequacy, fair representation, reliability, and timeliness of the government financial statements. The questionnaires were delivered to city (county) council members, legislators, government officials and oversight officials. The results from 1-Way ANOVA showed that government financial statements were perceived to best convey useful information concerning budgetary compliance, and they were used most for that purpose. However, government financial statements were perceived to fail to communicate the information concerning efficiency and effectiveness of the governmen performance, and they were least used for that regard. The regressions between the perceived qualitative characteristics and the degree of actual use were used to test the hypotheses. The regression results indicated that there exist positive associations between the perceived relevance, adequacy, fair representation, and timeliness and the degree of actual use of the government financial statements, which are consistent with the hypotheses. However, the hypothesis that there exists a positive association between the perceived reliability and the degree of actual use of the government financial statements is not supported.