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研究生:陳琬瑜
研究生(外文):Wan-Yu Chen
論文名稱:我國現階段全面採行國際財務報導準則之可行性
論文名稱(外文):Determinants of the Adoption of the International Financial Reporting Standards: The Case of Taiwan
指導教授:杜榮瑞杜榮瑞引用關係
指導教授(外文):Rong-Ruey Duh
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:會計學研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2004
畢業學年度:92
語文別:中文
論文頁數:104
中文關鍵詞:阻礙因素國際財務報導準則委員會促進因素國際會計準則委員會
外文關鍵詞:ImpedimentsInternational Financial Reporting StandardsFacilitatorsInternational Accounting Standards Board
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跨國企業之盛行逐漸打破國與國間之界限,國際資本市場於是興起,投資人因無法解讀各國不同會計準則下所編製的財務報表,促使其產生一套國際通用會計準則之需求。國際會計準則委員會所公佈之國際財務報導準則,在制定品質逐漸受到肯定後,各國會計準則與國際財務報導準則的聚合開始成為趨勢。本研究經由問卷調查,探討可能影響我國全面採用國際財務報導準則的環境因素及現階段國內是否宜全面採用國際財務報導準則。研究對象包含企業界、會計師事務所、學術界及政府機關,期能涵蓋不同領域之相關人士看法。研究結果顯示:
一、影響我國全面採用國際財務報導準則的因素
具正面影響之因素,包含「從事跨國經營之企業比重」及「證券市場中機構投資人之比重」。具負面影響之因素,包含「法律環境」、「我國稅法與國際財務報導準則之差異」、「企業對財務資訊之揭露態度」、「企業規模」、「我國會計準則與國際財務報導準則之差異」、「會計人員對國際財務報導準則之了解程度」、「審計人員對國際財務報導準則之了解程度」、「國際財務報導準則之可瞭解性」及「國際財務報導準則解釋因地制宜之程度」。
二、整體而言,受測者對我國全面採用國際財務報導準則的看法持保留意見。
This thesis examines the impediments and facilitators of adopting the International Financial Reporting Standards (IFRS) in Taiwan. Questionnaires were mailed to 320 accounting managers of listed companies, 130 auditors of Big 4 firms, 155 academicians teaching financial accounting at universities, and 20 staff of government agencies. Based on the 181 usable responses, the study obtains the following findings.

First, impediments to the adoption of IFRS include legal environment, the difference between tax regulations and financial accounting, the company’s attitude toward disclosure of financial information, firm size, the difference between Taiwanese GAPP and IFRS, the extent to which accountants understand IFRS, the extent to which auditors understand IFRS, understandability of IFRS, and the extent that IFRS can adjust to local environments. The facilitators include the proportion of firms engaging in cross-boarder business, and the percentage of institutional investors in the security market. Overall, the respondents are reserved about comprehensive adoption of IFRS at the moment.
第一章 緒論1
第一節 研究動機1
第二節 研究目的4
第三節 論文結構4
第二章 文獻探討與研究假說6
第一節 國際會計準則委員會的發展6
第二節 國際財務報導準則的發展23
第三節 影響我國全面採用國際財務報導準則的因素30
第四節 研究假說47
第三章 研究方法52
第一節 研究對象52
第二節 問卷設計58
第三節 統計分析方法64
第四章 結果與討論65
第一節 敘述性統計65
第二節 我國全面採用國際財務報導準則之可行性68
第三節 不同背景之受測者對我國全面採用國際財務報導準則之看法比較74
第五章 結論與建議82
第一節 研究結論82
第二節 研究限制87
第三節 研究建議87
參考文獻89
壹、中文文獻89
貳、英文文獻89
附錄
附錄一 企業界之問卷93
附錄二 會計師事務所之問卷96
附錄三 學術界之問卷99
附錄四 政府機關之問卷102
一、中文文獻
1.吳如玉,再談我國財務會計準則與國際會計準則之調和,會計研究月刊第202期,民國91年9月,頁65-72
2.杜榮瑞,原則式準則vs. 規則式準則—兼論對國內會計專業、教育及準則制定之啟示,會計研究月刊第216期,民國92年11月,頁94-105
3.林嬋娟、薛富井,國際會計準則調和之探討,會計研究月刊第72期,民國80年9月,頁43-50
4.徐景亮,第十八號公報對於上市公司股價之影響,會計研究月刊第130期,民國85年9月,頁118-130
5.陳依蘋,透明度與企業價值,會計研究月刊第200期,民國91年7月,頁48-54
6.顏信輝,國際會計準則調和之剖析,管理會計第28期,民國83年4月,第49-74頁

二、英文文獻
1.Ball, R., A. Robin and J.S. Wu. 2000 . Accounting standards, the institutional envionment and issuer incentives : Effect on timely loss recognition in China. Asia-Pacific Journal of Accounting & Economics 7(2): 71-96.
2.Carsberg, B. 1996. Interpreting the standards. IASC Insight (July): 8.
3.Choi, F. D. S. and G. G. Mueller. 1992. International Accounting (2nd ed.). London: Prentice-Hall International.
4.Duh, R. R. 2004. Towards the Convergence with the International Financial Reporting Standards: The Experience of Taiwan. APEC PECC/ABAC Joint Conference, Taipei.
5.Epstein, B. and A. A. Mirza. 2002. Wiley IAS 2002: Interpretation and Application of International Accounting Standards. New York: Wiley.
6.Evans, T. G. and M. E. Taylor. 1982. “Bottom line compliance” with the IASC: A comparative analysis. International Journal of Accounting, Education and Research (Fall): 115-128.
7.Financial Accounting Standards Board (FASB). 2002. Memorandum of Understanding. Available at http: //www.fasb.org/news/memorandum.pdf.
8.Frank, W. G. 1979. An empirical analysis of international accounting principles. Journal of Accounting Research 17(2): 593-605.
9.Gray, S. J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24(1): 1-15.
10.Hermanson, R. H. and J. D. Edwards. 1992. Financial Accounting (5th ed.). Homewood, Ill.: Irwin.
11.Hofstede, G. 1980. Culture''s Consequences: International Differences in Work-related Values. Newbury Park, CA : Sage.
12.Hofstede, G. and Bond, M. H. 1988. Confucius & economic growth: New trends in culture''s consequences. Organizational Dynamics16 (4): 4-21.
13.International Accounting Standards Board Homepage, http://www.iasb.org/
14.International Accounting Standards Board (IASB). 2002. Preface to International financial reporting standards. London: IASCF Publications Dept.
15.International Accounting Standards Committee (IASC). 1997. International Accounting Standards. London: IASC.
16.International Organization of Securities Commissions (IOSCO). 2000. Resolution and List of IASC 2000 Standards. Available at http://www.iosco.org/news/pdf/IOSCONEWS26.pdf
17.Levitt, A. 1998. The importance of high quality accounting standards. Accounting Horizons 12(1): 79-83.
18.McKinnon, S. M. and P. Janell. 1984. The International Accounting Standards Committee: A performance evaluation. International Journal of Accounting, Education and Research 19(1): 19-34.
19.Radebaugh, L. H. 1975. Environmental factors influencing the development of accounting objectives, standards, and practices in Peru. The International Journal of Accounting 10(1): 39-56.
20.Rees, L. 1998. Realized benefits from foreign listings. Journal of International Accounting, Auditing & Taxation 7(1): 1-20.
21.Reither, C. L. 1998. What are the best and the worst accounting standards?. Accounting Horizons 12(3): 283-292.
22.Rivera, J. M. 1989. The Internationalization of accounting standards: Past problems and current prospects. International Journal of Accounting, Education and Research 24(4): 320-341.
23.Schipper, K. 2003. Principles-based accounting standards. Accounting Horizons 17(1): 61-72.
24.Strategy Working Party. 1998. Shaping IASC for the Future: a Discussion Paper. London: IASC.
25.Strategy Working Party. 1999. Recommendations on Shaping IASC for the Future: Recommendations to the IASC Board. London: IASC.
26.Street, D. L. and K. A. Shaughnessy. 1998. The Evolution of the G4+1 and its impact on international harmonization of accounting standards. International Accounting, Auditing & Taxation 7(2): 131-161.
27.Turner, J. N. 1983. International harmonization: A professional goal. Journal of Accountancy 155(1): 58-66.
28.U.S. Securities and Exchange Commission. 1997. Report on Promoting the Global Preeminence of American Securities Markets. Available at http://www.sec.gov/news/studies/acctgsp.htm
29.Wallace, R. S. O. 1990. Survival strategies of a global organization: The case of the international accounting standards committee. Accounting Horizons 4(2): 1-12.
30.Walton, P., A. Haller and B. Raffournier. (Ed.). 1998. International Accounting. London: International Thomson BusinessPress.
31.Watts, R. L., & J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53(1): 112-133.
32.Wyatt, A. R. 1991. Accounting standard setting at a crossroads. Accounting Horizons 5 (3): 110-114.
33.Wyatt, A. R. 1992. An era of harmonization. Journal of International Financial Management and Accounting 3(1): 63-68.
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