查詢結果分析
來源資料
頁籤選單縮合
題 名 | Audit Standard of Government Services:A Macroeconomic View=政府支出的審計準則:總體經濟的含義 |
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作 者 | 謝世佳; | 書刊名 | 輔仁管理評論 |
卷 期 | 3:1 1996.03[民85.03] |
頁 次 | 頁47-71 |
分類號 | 564.9 |
關鍵詞 | 總體最適化; 公司法; 會計法規; 制度; 迴歸; 債務槓桿; Global optimization; Law; Institution; Regression; Debt leverage; |
語 文 | 英文(English) |
中文摘要 | 審計報告公開時,不易受權勢利誘所扭曲。廠商的負債佔資產的比率很高,反映 累積虧損。一但發生超額貸款或利率上升,負債容易超過資產,應宣佈破產。最適政府支出 佔所得比率約25%,最適稅收佔所得比率約23%。相應地,最適貨幣量增加額佔所得比率不 超過3%。本文指出債務槓桿和李嘉圖相等式的不成立。債務的非中立性有個轉捩點。依據 公司法第八十九條,公司財產不足清償其債務時,宣告破產。但其原因可能是政府預算赤字、 實質利率太高、預期利潤減少或債務現值超過投資利潤的現值。結果,在經濟蕭條時,發生 許多擠兌、破產或支票不兌現,致使審計困難,本文提出解法。 |
英文摘要 | This paper detects the change point of nonneutrality of the audit standard, while allowing for small mistakes. This paper proves the audit & accounting standard for courts under litigation. It determines the transformation from the public to the private ownership. The standard is neither conservatism nor delay recognition but the global optimum. For promoting economic growth, the optimal share of total debt to assets is detected. It rejects cumulative debt leverage and the Ricardian equivalence on debt versus taxation; but the Lindahl-Nash equilibrium exists. Peers'review can promote the audit quality and the optimum financial ratios. It is a perfect equilibrium with the highest acceptable probability. Its deviation reflects poor audit quality. It is verified by six examples. A high debt-asset ratio reflects unprofitability, cumulative budget deficits and increasing default risk. Since it reduces competitiveness, earnings, output, and wages will decline while the unemployment rate rises. |
本系統中英文摘要資訊取自各篇刊載內容。