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題名 | 從企業財務危機談會計資訊的可瞭解性=The Importance of the Understandability for the Accounting Information Users |
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作者姓名(中文) | 李合龍; | 書刊名 | 高雄科學技術學院學報 |
卷期 | 29 1999.12[民88.12] |
頁次 | 頁267-281 |
分類號 | 495 |
關鍵詞 | 可瞭解性; 財務彈性; 流動性; 風險; 營運能力; 投資報酬率; Financial flexibility; Liquidity; Risk; Operating capability; Return on investment; |
語文 | 中文(Chinese) |
中文摘要 | 會計資訊的提供必須嚴格遵守一般公認會計原則(GAAP),其目的乃在保障廣大投資人與債權人的權益,不違反GAAP的原則下,會計資訊的提供應以“可瞭解性”為導向,如此也才能期待企業提供具有攸關和可靠的資訊。為了促使企業提供具有可瞭解性的資訊,則有賴於會計師界、會計研究發展基金會、證期會等的共同努力。具有可瞭解性的會計資訊,應該包含下列五項特性﹕ 1.投資報酬率 2.可能的風險 3.企業之財務彈性 4.企業流動性 5.企業之營運能力 在可瞭解性的要求下,會計資訊的使用者亦需具備相當程度的會計專業素養,如此,才能對會計資訊有所瞭解,進而提早發現企業可能出現的危機和機會。 |
英文摘要 | When issuing financial statements to the outside users, the GAAP rule must be abided by. The purpose of doing this is to keep the interests of the investors and creditors unchanged. Under the GAAP rule, the issuance of accounting information should be followed by the understandability.. Such an information will enhance the relevance and reliability. If the cooperation of CPA, FASB, and SEC can be truly worked, then the useful information to outside users will appear. Following the study, we find that the characteristics of the understandability information are included : 1. Financial Flexibility 2. Liquidity 3. Risk 4. Operating Capability 5. Return on Investment On the other hand, under the requirement of the understandability, accounting information users also own the broad accounting knowledge. Thus, by the information, users may-early discover the corporations' potential crisis and opportunity. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。