臺灣博碩士論文加值系統

本研究係探討由Ohlson[2007]所提出之修正式現金會計模型（Modified Cash Accounting）。由於現金流量表無法提供有底線數字的結果可與損益表之淨利比較分析差異、評估會計盈餘品質與經營績效，且企業管理當局常基於企業整體利益或其經理人自身利益之考量，運用某些方法或程序介入財務報表編製過程並影響財務報告之結果，以達成其所預定之盈餘目標的行為，常見的手法是透過裁決性應計項目之變動，因此修正式現金會計模型的運用，主要係針對現金流量表之問題加以修正，模型中透過對現金定義放寬，可消除應計項目，並將直接法編製之現金流量表內容，改造彙編成修正式現金會計基礎之損益表，其最終結果得以計算現金盈餘，稱之為現金盈餘表。

現金盈餘與淨利間的差異即為淨應計項目，由於Ohlson推論淨應計項目與成長間存有正向關係，而國內目前尚未有Ohlson修正式現金會計模型之運用研究，因此本文利用現金盈餘與淨利可計算淨應計項目，並擬以我國上市電子公司財務資料為研究樣本，研究期間自民國94年至95年為止共2個年度，資料取自於台灣經濟新報資料庫(TEJ)之財務資料庫，透過統計單變量迴歸分析，用以驗證淨應計項目與成長間是否存有正向關係，實證分析結果亦支持應計項目與成長兩者確實存有正向關係。

This study is research on Ohlson’s model of modified cash accounting as Ohlson [2007]. Because that statement of cash flows lacks a clear “bottom-line” directly comparable to net income to assessment accounting earnings quality and firm’s performance. And management often thinks about firm’s earnings targets or Self-interest Behavior. Then use some methods or procedures to get involved in the financial and influence the result of the financial report, to reach the behavior of the earnings targets. The common tactics are change of discretionary accruals. So the application of the modified cash model is mainly revising to the question of the cash flow statement. Through defining broader of cash in the model can to eliminate all accruals and re-creation cash flow statement content. It works like a regular income statement on a cash and approximate cash equivalent basis. Finally, the derivation of the bottom-line for the cash earnings statement is referred to as MCA’s (net) comprehensive cash earnings.

The difference among the cash earnings and net income is called net accrual. Ohlson inference that the net accrual and growth have positive relation and about application research of modified cash accounting model has not yet at present. Appliance difference of cash earnings and net income to calculate the net accrual. Then this text planned to regard financial materials of electronics industry as the sample of Taiwan. The Empirical data are obtained from the Taiwan Economic Journal Data Bank (TEJ) amounted to 2years since 2005 till 2006. Use statistical regression analysis to test hypothesis. Empirical results of study are the association between net accrual and growth is positive significantly.

目錄
摘要 I
英文摘要 II
誌謝 III
目錄 IV
表目錄 V
壹、緒論 1
貳、Ohlson MCA與實例試算 4
第一節 修正式現金會計模型（MCA） 4
第二節 舉例試算現金盈餘 15
參、研究方法 18
第一節 研究假說 18
第二節 變數衡量與實證模型 18
第三節 研究期間與資料來源 19
肆、實證研究結果 21
迴歸分析 21
伍、結論與建議 23
第一節 研究結論 23
第二節 研究建議 23
參考文獻 24
中文部份 24
英文部份 25
附錄一　以聯發科95年合併報表為例試算綜合現金盈餘 27

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