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題名 證券管理財務資訊媒體申報制度之研究
作者 曹盛凱
CAO, SHENG-KAI
貢獻者 康榮寶<br>胡毓忠
KANG, RONG-BAO<br>HU, YU-ZHONG
曹盛凱
CAO, SHENG-KAI
關鍵詞 財務資訊
媒體申報
證券
會計
日期 1993
1992
上傳時間 2-May-2016 15:15:20 (UTC+8)
參考文獻 一、中文部份
王亮惟主編,最新電腦大辭典,松崗電腦圖書資料股份有限公司,民國81 年12 月初版。
朱富春譯,美國的證券管理委貝會,證交資料,民國71 年6 月,頁20-29。
吳傑中譯,電子書, 0 &1 科技,民國81 年6 月,頁81 - 90。
林立域編著,電腦概念與應用,松崗電腦圖書資料股份有限公司,民國80年9月初版。
施純協,個人電腦技術--入門篇,知行文化事業有限公司,民國80年7月初版。
徐恭忠,美國的資訊公開與上市制度,證交資料301期,民國76年5月,頁7- 8。
徐恭忠等合編,證券發行與實務,財法人中華民國證券市場發展基金會,民國七十八年五月修訂版。
陳建宏,我國與美、日、韓三國證券發行資訊公開制度之比較(一),證交資料370 期,民國82 年2 月。
陳厚侗,美國證券管理委員會,證交資料260 期,民國72 年12 月,頁1 - 8 。
陳俊秀,計算機概論,碁峰資訊股份有限公司,民國80 年8 月初版。
陳建志譯,SGML讓資料有實質的空間,0&1科技,民國81年6月,頁99- 105。
蔡志華,微電腦和主臘的連結, 0A 與網路,民國81 年4 月,頁55-57。
劉賢忠,數據通訊與網路原理,全欣資訊圖書股份有限公司,民國80年8月初版。
劉其昌,投資學,著者自印,民國79 年3 月初版。
賴源河,證券管理法規,民國七十八年四月初版。
賴英照,證券交易法逐條釋義,實用稅務出版社,民國七十六年三月再版。
謝清佳、吳琮璠合著,資訊管理理論與實務,三民書局,民國81 年1 月初版。
---,資料庫資訊服務系統, 0A 與網路,民國81 年4 月,頁23 。
中華民國證券市場年鑑七十八年度,財團法人中華民國證券市場發展基金會編印
中華民國入十一年證券統計要覽,財政部證券管理委員會編印。
證券管理法令摘錄,財政部證券管理委員會編印,民國80 年7 月。
三、英文部份
Arnold, Jerry L., Edward F. Greene, and Earl C. Keller. Electronics Opens a New Door to SEC Filings. Financial Executive :18-21
Arnold, Jerry L., and Michael A. Diamond. 1986.EDGAR: The SEC`s Pilot Program and Its Impact. Financial Executive Research Foundation
Arnold, Jerry L., Edward F. Greene, and Earl C. Keller. 1987. The Impect of Electronic -Technology at the SEC: An Analysis of Policies
Governing the Content and Dissemination of Corporate Disclosures. Financial Executives Institute, SEC and Financial Reporting Institute.
Boston, Wayne, and Richard Childs. The SEC`s EDGAR: One Company`s Experience. Controllers Quaterly:4-7.
Cole, Cathy. 1990. The EDGAR Watch. Journal of Corporate Accounting and Finance (Autumn):87-89.
Collins, Stephen R.. 1987. GAO Urges Caution on EDGAR Project. Journal of Accountancy (February):48-50.
Dungan, L. Stuart. 1989. EDGAR: Will It Be the End of the SEC`s Paper Chase? Journal of Corporate Accounting and Finance (Autumn):85-88.
EDGAR: A Status Report, SEC, December 31,1985 - December 31,1990. (SEMI- ANNUAL REPORT) EDGAR FILER MANUAL, SEC, January 1992
Folbigg, Robert C., and Roy T. Van Brunt. 1986. EDGAR-Informing the Public. Corporate Accounting (Summer):19-24.
Figuereo, Juan R .. 1986. EDGAR the Pilot Project. Florida CPA Today (February):31
Folbigg, Robert C .. 1988. Behind the Scenes with EDGAR: It Works! Financial Executive (March/ April):43-45.
Federal Securities Law Report: Securities and Exchange Commission Authori-zation Act of 1987 .
GAO REPORT to the Chairman, Subcommittee on Oversight and Investigations, Committee on Energy and Commerce House of Representatives: ADP ACQUISITION SEC Needs to Resolve Key Issues Before Proceeding With Its EDGAR System, General Accounting Office, October 1986.
Golob, Steven. 1987. Where`s EGDGAR ? Financial Planning (May):59-61 Goodman, Amy L., Roy T. Van Brunt, and William J. Coffey. 1986. The Implications of EDGAR for Certified Public Accountants. The CPA Journal (June):98-101
Harper, Robert M., and Michael J. R. Hoffman. 1986. Filing Government Statements Electronically. Journal of Accounting and EDP (Summer):52-56.
HEARING: SEC Oversight of the EDGAR System. The Subcommittee on Oversight Investigations of the Committee on Energy and Commerce House of Representatives, Serial No.99-23, March 14,1985.
Hodgson, David, and Steve Mezzio. 1991/92 EDGAR-The SEC`s Solution to a Tidal Wave of Paper. Journal of Corporate Accounting and Finance (Winter ):197-206.
Huber, John J., and Amy L. Goodman. 1985. How EDGAR Will Make the Stock Market More Accessible. The Magazine for Financial Executive ( June) :5-8.
Jayson, Susan. 1985. Filing Into the Future With EDGAR. Management Accounting (June) :20-23.
Keller, Earl C., and Jerry L. Arnold. 1988. The SEC`s Diclosure System: Its Objective, Its Evolution, and Its Future. Chicago Athletic Association.
Keyes, Jessica. 1991 The SEC`S Intelligent Search for Truth in Financial state ments. Financial and Accounting Systems (Spring):52-55.
Keyes, Jessica. 1990. An Intelligent Financial Statement Analyzer. Expert System (Summer):43-45.
Nicol, Margaret W., and Christina M. Darnowski. 1989. Online Access to SEC Filings. Database (August):28-33.
Penn, Cleghorn D., Gary C. Ratajczak, and Fred S. Spindel. 1988. Meet EDAGR-The SEC`s New Filling System. The CPA Journal (August):82-85.
Scheibla, Shirkey Hobbs. 1985. Egads, Edgar! `What Has the SEC Wrought? BARRON`s (August):24-26.
SEC EDGAR NEWS , SEC, April 1990 - July 1992 (QUARTERLY) Sherwood, Daine. 1989. SEC`s Equal Access EDGAR. Information Today (February):3-4.
Slutsker, Gary. 1987. Hast Makes 慌aste. Forbes (August):94-95.
Spiceland, J. David. 1988. Data Base Reporting. Journal of Accounting and EDP (Summer):62-65.
THE FIFTH EDGAR CONFERENCE REFERENCE, SEC, January 29,1992
THE SIXTH EDGAR CONFERENCE REFERENCE, SEC, August 5,1992
Yang, David C .. SEC`s Electronic Filing System: An Evaluation. The Journal of Applied Business Research Vo1 6,No.3.
------1985. Final Report on ELOISE. Arthur Andersen & Co.
------1986. IS EDGAR Working? If So, How`s He Doing? Journal of Accountancy (August):76-77.
------1988. Coping With the SEC`s EDGAR System. Executive Briefing (May):11
------1988. Incremental Benefits and Costs of Hypothetical EDGAR Expansion
Scenarios. Federal Systems Integration and Management Center.
------1992 EDGAR Notice of Proposed Rulemaking BOWNE Co.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004326
資料類型 thesis
dc.contributor.advisor 康榮寶<br>胡毓忠zh_TW
dc.contributor.advisor KANG, RONG-BAO<br>HU, YU-ZHONGen_US
dc.contributor.author (Authors) 曹盛凱zh_TW
dc.contributor.author (Authors) CAO, SHENG-KAIen_US
dc.creator (作者) 曹盛凱zh_TW
dc.creator (作者) CAO, SHENG-KAIen_US
dc.date (日期) 1993en_US
dc.date (日期) 1992en_US
dc.date.accessioned 2-May-2016 15:15:20 (UTC+8)-
dc.date.available 2-May-2016 15:15:20 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:15:20 (UTC+8)-
dc.identifier (Other Identifiers) B2002004326en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89186-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.tableofcontents 目錄
圖目次..........II
表目次..........IV
第一章 緒論..........1
第一節 研究動機與目的..........1
第二節 研究方法與限制..........2
第三節 研究貢獻..........3
第四節 研究架構與論文組織..........4
第二章 證券管理財務資訊之申報..........9
第一節 企業財務資訊公開與申報之意義..........9
第二節 我國現行證券管理資訊申報制度..........11
第三節 媒體申報..........18
第三章 文獻探討-美國EDGAR系統..........23
第一節 EDGAR系統之設立背景與目的..........23
第二節 EDGAR系統之發展階段..........25
第三節 EDGAR系統架構與系統特性..........28
第四節 媒體申報程序與檔案格式..........43
第五節 媒體申報與傳統申報方式之比較..........51
第六節 EDGAR系統實行評估..........53
第七節 EDGAR系統之效益分析..........55
第四章 我國公開發行公司電腦作業環境分析..........65
第一節 問卷調查目的..........65
第二節 問卷內容設計..........65
第三節 問卷發函與回收..........67
第四節 問卷結果與分析..........69
第五章 媒體申報制度之規劃與其對現行資訊環境之預期影響分析..........87
第一節 媒體申報制度初步規劃方針..........87
第二節 媒體申報對現行資訊環境之預期影響..........93
第六章 結論與建議..........101
第一節 彙總與結論..........101
第二節 對後續研究之建議..........104
參考書目..........105
附錄一 問卷
附錄二 美國EDGAR系統使用者硬體設備需求
zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004326en_US
dc.subject (關鍵詞) 財務資訊zh_TW
dc.subject (關鍵詞) 媒體申報zh_TW
dc.subject (關鍵詞) 證券zh_TW
dc.subject (關鍵詞) 會計zh_TW
dc.title (題名) 證券管理財務資訊媒體申報制度之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部份
王亮惟主編,最新電腦大辭典,松崗電腦圖書資料股份有限公司,民國81 年12 月初版。
朱富春譯,美國的證券管理委貝會,證交資料,民國71 年6 月,頁20-29。
吳傑中譯,電子書, 0 &1 科技,民國81 年6 月,頁81 - 90。
林立域編著,電腦概念與應用,松崗電腦圖書資料股份有限公司,民國80年9月初版。
施純協,個人電腦技術--入門篇,知行文化事業有限公司,民國80年7月初版。
徐恭忠,美國的資訊公開與上市制度,證交資料301期,民國76年5月,頁7- 8。
徐恭忠等合編,證券發行與實務,財法人中華民國證券市場發展基金會,民國七十八年五月修訂版。
陳建宏,我國與美、日、韓三國證券發行資訊公開制度之比較(一),證交資料370 期,民國82 年2 月。
陳厚侗,美國證券管理委員會,證交資料260 期,民國72 年12 月,頁1 - 8 。
陳俊秀,計算機概論,碁峰資訊股份有限公司,民國80 年8 月初版。
陳建志譯,SGML讓資料有實質的空間,0&1科技,民國81年6月,頁99- 105。
蔡志華,微電腦和主臘的連結, 0A 與網路,民國81 年4 月,頁55-57。
劉賢忠,數據通訊與網路原理,全欣資訊圖書股份有限公司,民國80年8月初版。
劉其昌,投資學,著者自印,民國79 年3 月初版。
賴源河,證券管理法規,民國七十八年四月初版。
賴英照,證券交易法逐條釋義,實用稅務出版社,民國七十六年三月再版。
謝清佳、吳琮璠合著,資訊管理理論與實務,三民書局,民國81 年1 月初版。
---,資料庫資訊服務系統, 0A 與網路,民國81 年4 月,頁23 。
中華民國證券市場年鑑七十八年度,財團法人中華民國證券市場發展基金會編印
中華民國入十一年證券統計要覽,財政部證券管理委員會編印。
證券管理法令摘錄,財政部證券管理委員會編印,民國80 年7 月。
三、英文部份
Arnold, Jerry L., Edward F. Greene, and Earl C. Keller. Electronics Opens a New Door to SEC Filings. Financial Executive :18-21
Arnold, Jerry L., and Michael A. Diamond. 1986.EDGAR: The SEC`s Pilot Program and Its Impact. Financial Executive Research Foundation
Arnold, Jerry L., Edward F. Greene, and Earl C. Keller. 1987. The Impect of Electronic -Technology at the SEC: An Analysis of Policies
Governing the Content and Dissemination of Corporate Disclosures. Financial Executives Institute, SEC and Financial Reporting Institute.
Boston, Wayne, and Richard Childs. The SEC`s EDGAR: One Company`s Experience. Controllers Quaterly:4-7.
Cole, Cathy. 1990. The EDGAR Watch. Journal of Corporate Accounting and Finance (Autumn):87-89.
Collins, Stephen R.. 1987. GAO Urges Caution on EDGAR Project. Journal of Accountancy (February):48-50.
Dungan, L. Stuart. 1989. EDGAR: Will It Be the End of the SEC`s Paper Chase? Journal of Corporate Accounting and Finance (Autumn):85-88.
EDGAR: A Status Report, SEC, December 31,1985 - December 31,1990. (SEMI- ANNUAL REPORT) EDGAR FILER MANUAL, SEC, January 1992
Folbigg, Robert C., and Roy T. Van Brunt. 1986. EDGAR-Informing the Public. Corporate Accounting (Summer):19-24.
Figuereo, Juan R .. 1986. EDGAR the Pilot Project. Florida CPA Today (February):31
Folbigg, Robert C .. 1988. Behind the Scenes with EDGAR: It Works! Financial Executive (March/ April):43-45.
Federal Securities Law Report: Securities and Exchange Commission Authori-zation Act of 1987 .
GAO REPORT to the Chairman, Subcommittee on Oversight and Investigations, Committee on Energy and Commerce House of Representatives: ADP ACQUISITION SEC Needs to Resolve Key Issues Before Proceeding With Its EDGAR System, General Accounting Office, October 1986.
Golob, Steven. 1987. Where`s EGDGAR ? Financial Planning (May):59-61 Goodman, Amy L., Roy T. Van Brunt, and William J. Coffey. 1986. The Implications of EDGAR for Certified Public Accountants. The CPA Journal (June):98-101
Harper, Robert M., and Michael J. R. Hoffman. 1986. Filing Government Statements Electronically. Journal of Accounting and EDP (Summer):52-56.
HEARING: SEC Oversight of the EDGAR System. The Subcommittee on Oversight Investigations of the Committee on Energy and Commerce House of Representatives, Serial No.99-23, March 14,1985.
Hodgson, David, and Steve Mezzio. 1991/92 EDGAR-The SEC`s Solution to a Tidal Wave of Paper. Journal of Corporate Accounting and Finance (Winter ):197-206.
Huber, John J., and Amy L. Goodman. 1985. How EDGAR Will Make the Stock Market More Accessible. The Magazine for Financial Executive ( June) :5-8.
Jayson, Susan. 1985. Filing Into the Future With EDGAR. Management Accounting (June) :20-23.
Keller, Earl C., and Jerry L. Arnold. 1988. The SEC`s Diclosure System: Its Objective, Its Evolution, and Its Future. Chicago Athletic Association.
Keyes, Jessica. 1991 The SEC`S Intelligent Search for Truth in Financial state ments. Financial and Accounting Systems (Spring):52-55.
Keyes, Jessica. 1990. An Intelligent Financial Statement Analyzer. Expert System (Summer):43-45.
Nicol, Margaret W., and Christina M. Darnowski. 1989. Online Access to SEC Filings. Database (August):28-33.
Penn, Cleghorn D., Gary C. Ratajczak, and Fred S. Spindel. 1988. Meet EDAGR-The SEC`s New Filling System. The CPA Journal (August):82-85.
Scheibla, Shirkey Hobbs. 1985. Egads, Edgar! `What Has the SEC Wrought? BARRON`s (August):24-26.
SEC EDGAR NEWS , SEC, April 1990 - July 1992 (QUARTERLY) Sherwood, Daine. 1989. SEC`s Equal Access EDGAR. Information Today (February):3-4.
Slutsker, Gary. 1987. Hast Makes 慌aste. Forbes (August):94-95.
Spiceland, J. David. 1988. Data Base Reporting. Journal of Accounting and EDP (Summer):62-65.
THE FIFTH EDGAR CONFERENCE REFERENCE, SEC, January 29,1992
THE SIXTH EDGAR CONFERENCE REFERENCE, SEC, August 5,1992
Yang, David C .. SEC`s Electronic Filing System: An Evaluation. The Journal of Applied Business Research Vo1 6,No.3.
------1985. Final Report on ELOISE. Arthur Andersen & Co.
------1986. IS EDGAR Working? If So, How`s He Doing? Journal of Accountancy (August):76-77.
------1988. Coping With the SEC`s EDGAR System. Executive Briefing (May):11
------1988. Incremental Benefits and Costs of Hypothetical EDGAR Expansion
Scenarios. Federal Systems Integration and Management Center.
------1992 EDGAR Notice of Proposed Rulemaking BOWNE Co.
zh_TW