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研究生:林麗容
研究生(外文):Lin, Li-Jung
論文名稱:中小企業財務報告管理行為之研究-德爾菲法之應用
論文名稱(外文):An Investigation of Taiwan Small and Medium Enterprises'' Financial Statement Management Behavior-Delphi Method
指導教授:江淑玲江淑玲引用關係
指導教授(外文):Chiang, Shu-Ling
學位類別:碩士
校院名稱:東吳大學
系所名稱:會計學系
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:114
中文關鍵詞:中小企業財務報告管理盈餘管理德爾菲法
外文關鍵詞:Small and Medium EnterprisesFinancial Statement ManagementEarning ManagementDelphi Method
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本文研究主旨為探討我國中小企業中「資本額三千萬以上且未公開發行之公司」的財務報告管理行為,研究進行方式以問卷調查方式並採德爾菲(Delphi)分析法,依據15位專家意見(其中包含3位銀行放款部高階主管、3位中小企業會計主管及9位資深會計師) 彙整其對我國中小企業財務報告管理行為之深入見解。依本文的分析重點,問卷的設計主要涵蓋:中小企業進行財務報告管理之動機、從事財務報告管理之時點、操縱財務報告所採用之方法,以及在企業採行財務報告管理行為時,財務資訊使用者如何判別財務報告之可靠性等。
研究結果顯示,中小企業體財務報告管理行為包括:
1.在財務報告管理之動機方面,稅負考量與融資目的是促使中小企業進 行財務報告管理之主因,其次為公開發行考量及為符合未來上市櫃門檻之要求。
2.在財務報告管理出現時點方面,研究證據顯示企業為符合財政部證券暨期貨管理委員會之法令規範時,會尋求符合一般公認會計原則盈餘管理的方式,且在公開發行之前二年或上市櫃之前一年,即有進行清帳行為之發生。
3.在財務報告管理之方法運用方面,收入認列的運用是中小企業最常採用的盈餘管理方法;其中收益認列時點的安排、虛構收入事項、透過關係人交易操作收入認列、將其他收入改列銷貨收入以創造盈收,以及透過三角貿易安排收入的認列等,皆為企業在會計方法上經常使用的方式。
4.至於財務資訊使用者,應如何判別財務報告之可靠性,專家們一致認為我國中小企業的財務報告可靠性不佳,因此需要佐以其他訊息,以供判斷財務數據之合理性;其中包括關係人交易多寡、公司重要成員流動率、企業主操守與價值觀;另外在財務比率分析應用中,其速動比率、毛利率、關係人往來比率、銷售額搭配應收款項和關係人交易資訊比較、存貨週轉率,以及平均付款期間等,皆為重要評估參考之資訊。
從實證研究文獻中發現,盈餘管理行為確實普遍存在於企業中,但受限於財務資訊取得之機密性及困難度,使得多數研究者皆以上市櫃之企業為探討對象。而本文研究對象為未上市櫃之中小企業,正可彌補文獻上之不足;且研究結果之中小企業財務報告管理動機、財務報告管理進行時點、從事財務報告管理所採行之方式,及判斷財務報告可靠性之輔助資訊等結論,皆可提供金融機構授信決策分析及政府相關主管機關輔導中小企業健全會計制度之參考。
The purpose of this paper is to explore the financial statement management behavior of the small and medium enterprises in Taiwan. Conducted by means of questionnaire, the paper employs Delphi Method to analyze and integrate the opinions presented by senior experts, including three Financing Controllers in three banks, three Accounting Controllers in three companies, and nine senior CPAs in business. And the foci of the investigation are management behavior’s incentives for financial statement, at the time for financial statement management behavior, practice for financial statement management behavior, and how the financial statement users can obtain more useful and more reliable information from these financial statements given under the financial statement management behavior.
The results of the study on the financial statement management behavior of the small and medium enterprises in Taiwan are described below:
First, considering tax avoidance, facilitating the financing, and complying with regulations for list and public offering in stock market are three significant incentives contributing to the financial statement managerial behaviors of companies. Second, regarding the most opportune time for companies to engage in the financial statement management behavior, the result indicates that in order to accord with regulations stipulated by Securities and Futures Commission, the clearing behavior of enterprises will generally take place two years before public offering or one year before listing. Third, the approaches used frequently in the financial statement management behavior by enterprises are earnings management. One of the most important methods in earnings management is the revenue principle, which includes manipulating the timing of revenue recognizing, cooking the revenue, maneuvering revenue through the related party transactions, shifting other income to sales revenue, and creating a triangular barter for earning watered revenue. Last, as to the users of financial statement, in order to acquire the useful and reliable financial information to help them to make decisions, it is necessary for them to assess and modify the financial information provided by companies engaging in the financial statement management behavior with some extra information, for instance, how much the amount of related party’s transitions is, how many the turnover rate for company’s VIP is, and what the standard of morality and value judgment of the employer is, and so on. Besides, if the users may exactly make use of the traditional financial methods, such as quick ratio, gross ratio, affiliate ratio, comparison receivable and affiliate, inventory turnover rate, and average credit period to analyze the financial reports offered by the enterprises, the users still could gain the useful and effective information for their decision- making.
Based on the findings of most literature review and empirical studies, we find that the behaviors of earnings management do exist among most of the enterprises. However, due to access difficulty and confidentiality concern, most research objects covered in those studies are mainly listing companies, since it is easier to obtain the financial information of the listing companies. Unlike most studies mentioned above, the objects of this investigation are non-listing companies in Taiwan. Therefore, the conclusion of this study could not only contribute to the literature, but also provide references that government and financial administration may need to amplify the existing rules and regulations in the accounting system of small and medium enterprises in Taiwan.
第一章 緒論……………………………………………………………1
第一節 研究動機……………………………………………………..1
第二節 研究目的與問題……………………………………………..4
第三節 研究範圍與限制……………………………………………..5
第四節 論文架構及流程……………………………………………..6
第二章 文獻探討………………………………………..………....8
第一節 中小企業概況與財務輔導體系……………………………..8
第二節 盈餘管理定義之研究……………………………………….13
第三節 盈餘管理動機之研究……………………………………….16
第四節 盈餘管理方法之研究……………………………………….22
第五節 財務報告管理行為之探討………………………………….28
第三章 研究方法…………………………………………………...34
第一節 觀念性架構………………………………………………….34
第二節 研究設計…………………………………………………….36
第四章 研究結果…………………………………………………….43
第一節 深度訪談…………………………………………………….43
第二節 開放性問卷之研究結果…………………………………….49
第三節 鈙述性問卷之回函結果…………………………………….59
第五章 研究結論與建議…………………………………………… 84
第一節 研究結論…………………………………………………….84
第二節 研究建議…………………………………………………….87
參考文獻
中文部份……………………………………………………….89
英文部份……………………………………………………….91
附錄 問卷……………………………………………………….……95
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