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題名 | 我國上市公司會計實務之研究--以紡織業和電子業為例=The Study of Accounting Practice of Taiwan Public-Owned Companies--the Case for the Spinning and the Electronics |
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作者 | 劉錦花; Liou, Ching-hua; |
期刊 | 高雄科學技術學院學報 |
出版日期 | 19991200 |
卷期 | 29 1999.12[民88.12] |
頁次 | 頁229-265 |
分類號 | 495.1 |
語文 | chi |
關鍵詞 | 會計政策; 報表用語; 報表格式; Accounting policy; Terminology; Formats of financial statements; |
中文摘要 | 本研究主要以民國86年及87年上半年臺灣證券市場上市公司中最先進之電子業及最傳統之紡織業為研究對象,來探討我國上市公司實務上有關會計政策、報表用語、報表格式之選用及報表上重要會計科目異常數字所隱含之意義作一詳細彙整、比較及分析,以使報表使用者及編表者對上市公司實務上之作法與現行規定有更一層認識,更希望能提供有關主管機關作一參考。 本研究將二大行業之財務報告彙總,藉本文能更了解會計理論與會計實務間之差距,並希望國內會計研究機構能參考AlCPA定期出刊更詳實之上市公司財務報告比較結果,且加強監督其報表真實性與會計師簽證品質,以提昇財務報表最高品質並達到有用性。 |
英文摘要 | Using the '97 year and the prior six months of '98 year financial reports of companies whose securities are traded on the Taiwan Stock Exchange as the research target to discuss, compare and analyze practical accounting processing methods, terminology and format s of financial statements among public-owned companies. We also summary the special meaning in accounting account contained in financial statement. Through this study, the provider and user of financial statements will improve the understandings about the accounting practices and principles. This study also helps them to percept the present regulations of the government agencies. This study summarizes the financial reports in order to understand the differences between the accounting theories and the practices and hopes that the accounting research institutions in Taiwan can adopt a method similar to which AICPA used in the United States to issue more detail and precise comparative reports about public companies' financial statements. Through this way, the credibility of financial statements provided by the management of public companies and the quality of auditing reports issued by CPA firms. The goal of these improvements is to raise the quality of publicly hold companies' financial statements. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。