Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/24676
標題: A Study of Effects of Fixed Asset Depreciation on Financial Statement Disclosure for Private Colleges and Universities
私立大專院校固定資產攤提折舊對財務報導影響之探討
作者: 林佳慧
Lin, Jia-Huei
關鍵字: 固定資產
http://etds.lib.nchu.edu.tw/etdservice/view_metadata?etdun=U0005-1908200921565200
折舊
會計資訊
出版社: 高階經理人碩士在職專班
引用: 一、中文部分 司徒達賢(2002),「非營利組織的經營管理」,天下遠見出版股份有限公司。 高造都主編,李增榮、鄭丁旺、柴松林、林麗月、馬秀如編輯,「會計學名詞辭典」,台北:五南圖書,2001。 劉火欽(2003)「私立學校財務行政選論」作者自行出版。 張秋桂(2003)「私立學校財務制度之研究」,中原大學會計研究所碩士論文。 許弘毅(2001)「私立大學院校之財務結構及會計處理」,國立政治大學會計研究所碩士論文。 曾綉雯(2001)「我國公立高級中等學校學生單位成本之研究」,國立中山大學教育研究所碩士論文。 糕建斌(2003)「會計折舊及資本支出與企業價值之山攸關性實證研究」,臺灣大學會計學研究所碩士論文。 李吉祥、鄭淑芳(2005),「國立大學院校校務基金固定資產折舊方法之變更及評估」,主計月刊,第597期頁49-54。 杜榮瑞 劉中鍵(2003),「以ABC模型估計大學學生單位成本及學費訂定」,會計研究月刊,第215期頁101-113。 金成隆、林修葳、邱煒恒(2005),「研究發展支出與資本支出的價值攸關性:以企業生命週期論析」,中山管理評論9號第十三卷第二期頁617-643。 教育部全球資訊網,「折舊方法變更問答彙編」,電子佈告欄 http://www.edu.tw/bulletin_list.aspx 政府會計準則公報第六號(2005),政府固定資產之會計處理,行政院主計處。 二、英文部分 Kohler, E. L., (1975).“A Dictionary for Accountants”, Prentice Hall. Anthony, J. H., and K. Ramesh, (1992).“Association Between Accounting Performance Measures And Stock Prices: A Test of Life Cycle Hypothesis.” Journal of Accounting and Economics 15, 203-227. Chambers, D., R. Jennings, and R. B. Thompson Ⅱ, (1999). “Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation.” Review of Accounting Studies 4, 169-195. Epps, R. W., and A. Bailey. (1991). The Impact of SFAS 93 on Colleges and Universities. The CPA Journal 61 (July): 54-59. Kerstein, J., and S. Kim, (1995). “The Incremental Information Content of Capital Expenditures.” The Accounting Review 70, 513-526. MaConnell, J. J., and C. J. Muscarella, (1985). “Corporate Capital Expenditure Decisions and the Market Value of the Firm.” Journal of Financial Economics 14, 399-422. Nunnally, J. (1987). Psychometric theory. New York : McGraw-Hill. Ohlson, J. (1995). Earnings, book values and dividends in security valuation. Contemporary Accounting Research 11, 661-687. Patten, D. M., and J. R. Wambsganss. (1991). Accounting for fixed assets in a nonprofit environment: a recommendation. The Government Accountants Journal 40 (Fall): 44-50. Financial Accounting Standards Board. (1987). Recognition of Depreciation by Not-for-Profit Organizations. Statement of Financial Accounting Standards No.93.
摘要: 本研究利用私立大專院校固定資產提列折舊會計方式的改變,比較以前採用報廢法到現在的直線法,對於學校平衡表、收支餘絀表的財務報導會計資訊品質、會計盈餘品質以及針對資產的表達揭露的影響,是否能有效的評估資本支出以及資產資源的利用率、負債管理、風險評估。問卷調查實證發現會計資訊品質攸關性、可靠性呈現很大的差異,會計原則及假設差異較小,亦發現受試著特徵也是影響財務報導的關鍵。經使用學校財務報告資訊分析後發現購置動產及其他資產現金支出,即稱為折舊性資產提列折舊後對財務結構及收支餘絀表內本期餘絀品質、學校評價獲得提昇,治理監督功能亦得以發揮。
This research examines how the change of depreciation methods from the scrap method to the straight-line method have affected the balance sheet, income statements, accounting information quality, earning quality and assets disclosure. Also, an observation of whether those effects have led better appraisal of capital expenditure effectiveness, resource utilization of assets, liabilities management and risk assessment are made. The questionnaire survey showed significant differences between relevance and reliability of accounting information, but minor differences between accounting principles and the assumption. It also showed the characters of survey subjects are the key factor to influence financial report. Besides, after analyzing financial statements of the school, the depreciation of depreciated assets such as property and other assets in cash was found to be able to improve financial structure and earning quality, hence, to elevate school evaluation and governance function.
URI: http://hdl.handle.net/11455/24676
其他識別: U0005-1908200921565200
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