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研究生:陳添俊
研究生(外文):Tien-Chun Chen
論文名稱:實施平衡計分卡制度後高階經理人獎酬對盈餘管理、績效衡量之影響
論文名稱(外文):The Relationship Between Compensation Plan, Earnings and Performance on Balanced Scorecard Applications in Business
指導教授:陳世良陳世良引用關係
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計所
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:2005
畢業學年度:93
語文別:中文
論文頁數:78
中文關鍵詞:平衡計分卡獎酬計劃盈餘管理非財務量度
外文關鍵詞:Balanced ScorecardCompensation Planearning management
相關次數:
  • 被引用被引用:2
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本研究欲探討台灣上市高科技電子資訊產業執行平衡計分卡制度並連結高階經理人獎酬,透過裁決性應計項目操縱盈餘的情況是否顯著低於未實施平衡計分卡,或已實施平衡計分卡但連結高階經理人奬酬程度低之樣本公司,並探究其公司間經營績效是否有顯著不同,並且透過實證性會計理論中的紅利計劃、債務契約及公司規模三大盈餘管理誘因假說來探究分析之。
  本研究針對台灣上市高科技電子資訊產業執行平衡計分卡制度作為探究,透過問巻方式將樣本分類為執行平衡計分卡及未執行平衡計分卡,所獲得執行平衡計分卡公司共49家、未執行平衡計分卡公司共31家,合計80家。當公司執行平衡計分卡後並且連結高階經理人獎酬,平衡計分卡管理工具是透過非財務量度及財務量度的綜合績效指標作為衡量高階經理人績效,致使經理人將透過盈餘管理操縱公司損益的誘因減少,並且平衡計分卡強調是關鍵性績效指標運用提升公司未來財務績效而非短期財務績效,故本研究以非財務量度績效占高階經理人獎酬比例作為紅利計劃假說的代理變數及平衡計分卡執行時間作為探討,並以多元迴歸分析法進行實證分析,實證結果顯示如下:
  一、執行平衡計分卡制度並連結高階經理人獎酬,相較於未實施 
平衡計分卡之公司,有較少幅度的盈餘管理。
  二、執行平衡計分卡制度並連結高階經理人獎酬程度高,相較於已實施平衡計分卡但連結高階經理人奬酬程度低之公司,有較少幅度的盈餘管理。
  三、執行平衡計分卡制度並連結高階經理人獎酬,相較於未實施平衡計分卡之公司,其公司未來績效較佳。
  四、執行平衡計分卡制度並連結高階經理人獎酬程度高,並未有足夠證據顯示於已實施平衡計分卡但連結高階經理人奬酬程度低之公司,其公司未來績效較佳。
The purpose of this paper is to investigate the effectiveness of the Balanced Scorecard (BSC) in decreasing earnings management and improving future financial performance. This paper present an empirical analysis that investigates the impact of BSC and Non-BSC on public electronics firms in Taiwan. This research apply the three hypotheses: bonus plan hypothesis、debt/equity hypothesis and size hypothesis in the
positive accounting theory.
A total of 306 questionnaires were sent and 80 effective returns were received including 49 samples implementing BSC’s firm and 31 samples non implementing BSC’s firm. This work surveys the publicly electronics company in Taiwan. This study was to determine whether an decreasing in earnings management and improvement in future financial performance occurred after implementing a BSC and whether the change in earnings management and improvement in future financial performance is significantly greater than low degree of implementing BSC’s linking managers compensation plan firm and non implementing BSC’s firm. And empirical research by implementing multi-regression,empirical results showed as follow:

1. Implementing BSC’s firm discretionary accruals (earnings management) decreased significantly more than non implementing BSC’s firm.
2. High degree of implementing BSC’s firm linking managers compensation plan discretionary accruals (earnings management) decreased significantly more than Low degree of implementing BSC’s firm linking managers compensation plan.
3. Implementing BSC’s firm future financial performance improved significantly more than non implementing BSC’s firm.
4. High degree of implementing BSC’s firm linking managers compensation plan future financial performance improved not significantly more than Low degree of implementing BSC’s firm linking managers compensation plan.
目錄
論文摘要 i
目錄 iii
圖表目錄 iv
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究貢獻 5
第三節 研究流程 6
第二章 文獻探討 8
第一節 平衡計分卡 8
第二節 代理理論與薪酬計劃文獻 13
第三節 平衡計分卡之績效衡量及文獻 22
第四節 高階經理人薪酬與經營績效、盈餘管理之相關文獻探討 25
第三章 研究方法 32
第一節 研究架構 32
第二節 研究假說 34
第三節 實證模式 36
第四節 變數之衡量與定義 38
第五節 樣本與資料來源 44
第六節 研究方法 46
第四章 實證結果與分析 49
第一節 敘述性統計分析 49
第二節 資料分析 52
第三節 迴歸實證分析 59
第五章 結論與建議 68
第一節 研究結論 68
第二節 研究限制 71
第三節 研究建議 73
參考文獻 74
中文文獻 74
英文文獻 75
中文文獻
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羅伯.柯普朗(Robert S. Kaplan)與大衛.諾頓(David P. Norton), 策略核心組織: 以平衡計分卡有效執行企業策略,ARC遠擎管理顧問公司策略績效事業部譯,民國90年,臉譜文化。
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