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題名 財務狀況變動表的內容與功能之研究
作者 唐永正
貢獻者 鄭丁旺
唐永正
日期 1988
上傳時間 4-May-2016 14:23:14 (UTC+8)
摘要 論文提要
參考文獻 參考書目
一、中文部分
1.王敏茹著，資金表之分析與研究，台北:政大會研所碩士論文，民國六十一年六月。
2.李耀魁著，運用資金之性質及其適用之研究，台北:政大會研所碩士論文，民國七十三年六月。
3.洪惠玲著，營業現金流量對企業失敗預測能力之研究，台北:政大會研所碩士論文，民國七十六年七月。
4.孫慧著，財務狀況變動表之研究，台北:政大會研所碩士論文，民國七十六年一月。
5.莊世震，「財務報表有用性的評估及探討」，政治大學會計研究，第十六期。
6.鄭丁旺著，中級會計學下冊，台北:自行出版，民國七十六年八月三版。
7.蔡峰霖，「關於營運資金資料揭露方法之演變－兼論FASB No. 95現金流量表公報之內容」，會計師會訊，第七十八期。
8.蔣書棟，「週轉能力的報告方法」，主計月報，第五十四卷第六期。
9.詹茂焜著，現金流量預測－理論與實證之研究，台北:天一圖書公司，民國七十六年十一月。

二、英文書籍
1. AICPA, Accounting Research. Bulletin. No.43, Restatement and Revision of Accounting Research Bulletins, June 1953.
2. _____, APB Opinion No.3, The Statement of Source And Application of Funds, October 1963.
3. _____, APB Opinion No.19, Reporting Changes in Financial Position, March 1971.
4. Barber, J.P., "The Funds Statement Redesigned to Fulfill the Objectives of Financial Reporting by Business Enterprises", University Microfilms International, U.S.A. 1986.
5. Brownlee, E.R., "An Investigation and analysis of the Usefulness of the Statement of Changes in Financial Position to Selected External Users of Corporate Financial Information", University Microfilms International, U.S.A. 1983.
6. FASB Discussion Memorandum, An Analysis of Issues Related to Reporting Funds Flows, Liquidity, and Financial Flexibility, Stamford, Conn.: Financial Accounting Standard Board, December 15, 1980.
7. FASB Exposure Draft on Statement of Standands, Statement of Cash Flow, Stamford, Conn.: Financial Accounting Standard Board, July 31, 1986.
8. FASB, Statement of Financial Accounting Standard No.95, Statement of Cash Flow, November 1987.
9. FASB, Statement of Financial Accounting Concepts No.2, Qualitative Characteristics of Accounting Information, May 1980.
10. FASB, Statement of Financial Accounting Concepts No.5, Recognition and Measurement in Financial Statement of Business Enterprises, December 1984.
11. Hendriksen, Elden S., Accounting Theory, 4th ed, 台北:美亞書局, 1982.
12. Phillips, T.J., "An Empirical Investigation and Analysis of the Usefulness of Selected Revision in Concept, Form, and Content of the Statement of Changes in Financial Position", University Microfilms International, U.S.A.1987.
三、英文期刊
1. Cohen, Lawrence M., "A look at APB Opinion No.19 Reporting Changes in Financial Position", Financial Executive, July 1971.
2. Coleman, Almand R., "Restructuring the Statement of Changes in Financial Position" , Financial Executive, January 1979.
3. Dickerson, W.E. and Jones, J. W., "Some observation on the Statement of Application of Funds", Accounting Review, December 1931.
4. Gibson, Charles H. Klammer, Tomas P. and Reed, Sarach A., "The Cash Flow Statement", CPA Journal, November 1986.
5. Giese, J.W., and Klammer, T.P., "Achieving and the objectives of APB Opinion No.19 ", Journal of Accountancy, March 1974.
6. Heath, Loyd C., "Let`s Scrap the Funds Statement ", Journal of Accountancy, October 1978.
7. ______ and Paul Rosenfield, "Solvency: The Forgotten Half of Financial Reporting ", Journal of Accontancy, January 1979.
8. Horngren, Charles T., "Increasing the Utility of Financial Statement ", Journal of Accountancy, July 1959.
9. _____,"Security Analysts and the Price Level", Accounting Review, October 1955.
10. Kohler, Eric L., "The Accounting Exchange", Accounting Review, June 1929.
11. Largay, James A. III and Stickney Clyde P., "Cash Flows, Ratio Analysis and the W.T. Grant Company Bankruptcy", Financial Analysts Journal, July- August 1980.
12. Littleton, A.C., "Funds Statement Terminology", Accounting Review, April 1943.
13. McCarthy, George D., "Funds Statement Can Make Financial Statement Easier to Understand", Journal of Accountancy, April 1948.
14. Moonitz, Maurice, "Inventories and the Statement of Funds", Accounting Review, July 1943.
15. Myer, John N., "A Statement of Funds or Working Capital", Journal of Accountancy, September 1941.
16. Regazzi, John H., "Why Aren`t Financial Statements Understood?", Journal of Accountancy, April 1974.
17. Rosen, L.S. and Decoster, Don T.," `Funds` Statements: A Historical Perspective ", Accounting Review, January 1969.
18. Scovill, Hiram T., "Application of Funds Made Practical", Accounting Review, January 1944.
19. Seed, Allen H., "Inflation-Its Impact on Financial Reporting and Decision Making", Financial Executive, July 1978.
20. Seidman, J.S., "Limitation of the Statement of Funds Applied and Provided", Journal of Accountancy, May 1941.
21. Shaver, John G., "Funds Statement Is Useful., But Should Show Working Capital, Net Cash, Changes", Journal of Accountancy, February 1952.
22. Swanson, Edward P. and Richard Vangermeersch, "Statement of Financing and Investing Activities", CPA Journal, November 1981.
23. Walker, George T., "Limitation of the Statement of Funds Applied and Provided ", Journal of Accountancy, April 1941.
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/#B2002005789
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 唐永正zh_TW
dc.creator (作者) 唐永正zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 14:23:14 (UTC+8)-
dc.date.available 4-May-2016 14:23:14 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:23:14 (UTC+8)-
dc.identifier (Other Identifiers) B2002005789en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90473-
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.abstract (摘要) 論文提要zh_TW
dc.description.tableofcontents 目錄
第一章 緒論………1
第一節 研究動機與研究目的………1
第二節 研究假設及名詞定義………3
第三節 研究範圍及限制………6
第四節 研究方法………6
第五節 論文結構………7
第二章 1960年代前財務狀況變動表的沿革………9
第一節 資金表的起源………9
第二節 資金表所使用之資金觀念………12
第三節 資金表所使用的格式及內容………18
第四節 資金表的重要性及目的………20
第三章 1960年代後財務狀況變動表的發展………28
第一節 美國會計師協會之貢獻………28
第二節 我國編製財務狀況變動表的現況………34
第三節 財務狀況變動表的缺失………37
第四節 各派提議的改進方案及美國權威公報的公布………43
第四章 研究方法及問卷的設計………54
第一節 樣本之選擇………54
第二節 施測與資料收集程序………55
第三節 研究的假設及問卷的設計………56
第四節 統計分析技術………66
第五章 結果與討論………68
第一節 受試者回答有關資金觀念問題的意見………68
第二節 受試者回答有關報表格式及內容問題的意見………79
第六章 結論及建議………89
第一節 彙述前面章節的內容………89
第二節 研究結論………92
第三節 未來研究之建議………97
參考書目………99
附錄一………105
附錄二………110

圖表目錄
表4-1 問卷回函統計表………57
表4-2-1 年齡的次數分配表………58
表4-2-2 學歷的次數分配表………59
表4-2-3 目前工作經驗的次數分配表………60
表4-2-4 接觸財務狀況變動表機會的次數分配表………61
表5-1 各種資金觀念項目的平均點數及標準差………69
表5-2 各種揭露方式的平均點數及標準差………72
表5-3 各種資金觀念的變異數分析檢定結果………73
表5-4 各種揭露方式的變異數分析檢定結果………75
表5-5 單因子變異數分析檢定各團體所認為某一資金觀念的有用性結果………77
表5-6 單因子變異數分析檢定各團體所認為某一揭露方式有用性的結果………79
表5-7 問卷第一題報表格式的檢定結果………81
表5-8 問卷第二題報表格式及內容的檢定結果………82
表5-9 問卷第三題報表格式的檢定結果………83
表5-10 問卷第四題報表格式的檢定結果………84
表5-11 問卷第五題報表內容的檢定結果………85
表5-12 單因子變異數分析檢定各團體所認為某一報表格式及內容有用性的結果………87
表6-1 個別團體所認為最有用的報表格式、內容及資金觀念………93
表6-2 研究結論………95
表6-3 各種資金觀念的優缺點………96		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005789en_US
dc.title (題名) 財務狀況變動表的內容與功能之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部分
1.王敏茹著，資金表之分析與研究，台北:政大會研所碩士論文，民國六十一年六月。
2.李耀魁著，運用資金之性質及其適用之研究，台北:政大會研所碩士論文，民國七十三年六月。
3.洪惠玲著，營業現金流量對企業失敗預測能力之研究，台北:政大會研所碩士論文，民國七十六年七月。
4.孫慧著，財務狀況變動表之研究，台北:政大會研所碩士論文，民國七十六年一月。
5.莊世震，「財務報表有用性的評估及探討」，政治大學會計研究，第十六期。
6.鄭丁旺著，中級會計學下冊，台北:自行出版，民國七十六年八月三版。
7.蔡峰霖，「關於營運資金資料揭露方法之演變－兼論FASB No. 95現金流量表公報之內容」，會計師會訊，第七十八期。
8.蔣書棟，「週轉能力的報告方法」，主計月報，第五十四卷第六期。
9.詹茂焜著，現金流量預測－理論與實證之研究，台北:天一圖書公司，民國七十六年十一月。

二、英文書籍
1. AICPA, Accounting Research. Bulletin. No.43, Restatement and Revision of Accounting Research Bulletins, June 1953.
2. _____, APB Opinion No.3, The Statement of Source And Application of Funds, October 1963.
3. _____, APB Opinion No.19, Reporting Changes in Financial Position, March 1971.
4. Barber, J.P., "The Funds Statement Redesigned to Fulfill the Objectives of Financial Reporting by Business Enterprises", University Microfilms International, U.S.A. 1986.
5. Brownlee, E.R., "An Investigation and analysis of the Usefulness of the Statement of Changes in Financial Position to Selected External Users of Corporate Financial Information", University Microfilms International, U.S.A. 1983.
6. FASB Discussion Memorandum, An Analysis of Issues Related to Reporting Funds Flows, Liquidity, and Financial Flexibility, Stamford, Conn.: Financial Accounting Standard Board, December 15, 1980.
7. FASB Exposure Draft on Statement of Standands, Statement of Cash Flow, Stamford, Conn.: Financial Accounting Standard Board, July 31, 1986.
8. FASB, Statement of Financial Accounting Standard No.95, Statement of Cash Flow, November 1987.
9. FASB, Statement of Financial Accounting Concepts No.2, Qualitative Characteristics of Accounting Information, May 1980.
10. FASB, Statement of Financial Accounting Concepts No.5, Recognition and Measurement in Financial Statement of Business Enterprises, December 1984.
11. Hendriksen, Elden S., Accounting Theory, 4th ed, 台北:美亞書局, 1982.
12. Phillips, T.J., "An Empirical Investigation and Analysis of the Usefulness of Selected Revision in Concept, Form, and Content of the Statement of Changes in Financial Position", University Microfilms International, U.S.A.1987.
三、英文期刊
1. Cohen, Lawrence M., "A look at APB Opinion No.19 Reporting Changes in Financial Position", Financial Executive, July 1971.
2. Coleman, Almand R., "Restructuring the Statement of Changes in Financial Position" , Financial Executive, January 1979.
3. Dickerson, W.E. and Jones, J. W., "Some observation on the Statement of Application of Funds", Accounting Review, December 1931.
4. Gibson, Charles H. Klammer, Tomas P. and Reed, Sarach A., "The Cash Flow Statement", CPA Journal, November 1986.
5. Giese, J.W., and Klammer, T.P., "Achieving and the objectives of APB Opinion No.19 ", Journal of Accountancy, March 1974.
6. Heath, Loyd C., "Let`s Scrap the Funds Statement ", Journal of Accountancy, October 1978.
7. ______ and Paul Rosenfield, "Solvency: The Forgotten Half of Financial Reporting ", Journal of Accontancy, January 1979.
8. Horngren, Charles T., "Increasing the Utility of Financial Statement ", Journal of Accountancy, July 1959.
9. _____,"Security Analysts and the Price Level", Accounting Review, October 1955.
10. Kohler, Eric L., "The Accounting Exchange", Accounting Review, June 1929.
11. Largay, James A. III and Stickney Clyde P., "Cash Flows, Ratio Analysis and the W.T. Grant Company Bankruptcy", Financial Analysts Journal, July- August 1980.
12. Littleton, A.C., "Funds Statement Terminology", Accounting Review, April 1943.
13. McCarthy, George D., "Funds Statement Can Make Financial Statement Easier to Understand", Journal of Accountancy, April 1948.
14. Moonitz, Maurice, "Inventories and the Statement of Funds", Accounting Review, July 1943.
15. Myer, John N., "A Statement of Funds or Working Capital", Journal of Accountancy, September 1941.
16. Regazzi, John H., "Why Aren`t Financial Statements Understood?", Journal of Accountancy, April 1974.
17. Rosen, L.S. and Decoster, Don T.," `Funds` Statements: A Historical Perspective ", Accounting Review, January 1969.
18. Scovill, Hiram T., "Application of Funds Made Practical", Accounting Review, January 1944.
19. Seed, Allen H., "Inflation-Its Impact on Financial Reporting and Decision Making", Financial Executive, July 1978.
20. Seidman, J.S., "Limitation of the Statement of Funds Applied and Provided", Journal of Accountancy, May 1941.
21. Shaver, John G., "Funds Statement Is Useful., But Should Show Working Capital, Net Cash, Changes", Journal of Accountancy, February 1952.
22. Swanson, Edward P. and Richard Vangermeersch, "Statement of Financing and Investing Activities", CPA Journal, November 1981.
23. Walker, George T., "Limitation of the Statement of Funds Applied and Provided ", Journal of Accountancy, April 1941.		zh_TW