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題名 租賃會計準則對相關產業影響之研究
作者 李秀芳
貢獻者 鄭丁旺
李秀芳
日期 1988
上傳時間 4-May-2016 14:23:21 (UTC+8)
參考文獻 參考書目
壹、中文部分
1.中國租稅研究中心及稅務旬刊社合辦，稅務座談紀詳，「融資租賃會計處理實務」，民國七十三年五月廿五日。
2.中華徵信所，信託與租賃，民國七十三年再版。
3.今日合庫調查研究室，「我國租賃業概況」，今日合庫第十一卷第四期，頁100~112。
4.台北市租賃商業同業公會七十二至七十六年會員業績統計總表。
5.台北市租賃商業同業公會發行，租賃簡訊第一期至第十二期，民國七十三年一月一日至七十六年一月一日。
6.台灣省、台北市、高雄市會計師公會財務會計委員會第十二、十三、十七、二十次委員會議記錄暨租賃會計處理準則(草案)座談會會議記錄。
7.向英華，「分期付價買賣與設備租賃在法規上之比較研究」，台灣經濟金融月刊第18卷第6期，頁14~27。
8.行政院經濟革新委員會財稅組，「融資租賃稅負合理化研究報告」，民國七十四年七月。
9.李岌，我國發展一般公認會計原則之研究，政大會計碩士論文，民國七十二年六月。
10.汪承運，「財務會計準則之制定與推行」，中國會計第三十四卷第七、八期，民國七十六年七、八月，頁45~54。
11.周侃，「租賃公司的成績單」，台灣經濟研究月刊第七卷第八期，民國七十三年八月，頁23~26。
12.____，「美、日、韓的租賃」，台灣經濟研究月刊第七卷第八期，民國七十三年八月，頁27~28。
13.「金融機構對租賃公司辦理融資性租賃業務授信要點」，財政部公報第十八卷第八七八期，民國六十九年十月，頁13524。
14.信託與租賃，中華徵信所出版，民國七十三年再版。
15.洪敏弘譯，「發展租賃的適當環境」，台灣經濟研究月刊第七卷第八期，民國七十三年八月，頁18~22。
16.洪國賜，租賃會計，作者自行出版，民國七十一年再版。
17.徐景亮，「會計政策與會計資訊」，審計季刊第2卷第1期，民國七十年十月，頁49~75。
18.財務會計準則公報第二號，租賃會計處理準則，民國七十一年十月一日公布，七十三年十月十八日修訂。
19.財政部稅制會，我國融資租賃有關問題之探討，民國七十一年十月廿六日。
20.「國內融資性租賃問題座談會」，台灣經濟研究月刊第七卷第八期，民國七十三年八月，頁13~17。
21.第一銀行徵信室，我國融資性租賃業經營之探討，民國七十年一月。
22.許坤錫，「融資租賃各項規定及公報實務探討」，稅務旬刊第一一七三~一一七七期，民國七十三年四月卅日~六月十日。
23.陳明煌，「我國租賃業之現況與未來發展方向」，產業金融第四六期，民國七十四年三月，頁50~61。
24.______，「韓國租賃業現況」，產業金融第四九期，民國七十四年十二月，頁60~65。
25.會計師三公會財務會計委員會研訂租賃會計處理準則(草案)，會計師會訊第六期，民國七十年十二月。
26.證管會研擬「承租人租賃之會計處理及報表列示」草案。
27.黃振豐，「租賃會計問題之探討」，今日會計第十二期，民國七十一年九月，頁10~23。
28.「銀行及信託投資公司對融資性租賃業授信應注意事項」，財政部公報第二二卷第一○五三期，民國七十三年一月，頁16674。
29.鄭素卿，「我國融資性租賃公司問題探討」，今日合庫第十卷第四期，民國七十三年四月，頁33~54。
30.______，「租賃與融資」，今日合庫第十卷第五期，民國七十三年五月，頁16~20。
31.鄭敏夫，「我國租賃業現行租賃會計之商榷」，台北市銀月刊第十三卷第三期，民國七十一年三月，頁13~17。
32.鄭丁旺，「談會計原則之中立性及我國一般公認會計原則制定之方向」，今日會計第31期，民國七十六年六月，頁137~l55。
33.蕭昭宜，我國融資租賃業會計及其有關問題之研究，東吳會計碩士論文，民國七十五年十一月。
34謝清?，現代租賃要義，作者自行出版，民國七十三年。
35.謝玉貞，會計準則之社會面，東吳會計碩士論文，民國七十四年七月。

貳、外文部分
1. Abdel-Khalik, A. Rashad. "FASB publishes lease study," CA magazine, Oct. 1981. p. 22.
2. R. B. Thompson and R.E. Taylor, "The Impact of Reporting Leases Off the Balance Sheet on Bond Risk Premiums: Two Exploratory Studies," in Economic Consequences of Accounting Standards, "Selected Papers" (Stamford, CT: Financial Accounting Standards Board, 1978).
3. _____, _____, and _____, The Economic Effects on Leases of FASB Statement No. 13, Accounting for Leases (Stamford, CT: FASB, 1981).
4. Alfred Rappaport, "Economic impact of accounting standards – implications for the FASB" The Journal of Accounting, May 1977, pp. 89-98.
5. Altman, E.I., R. G. Haldeman and P. Narayanan, "ZETA Analysis: A New Model to Identify Bankruptcy Risk of Corporations," Journal of Banking and Finance, June 1977, pp. 29-54.
6. Accounting Principles Board, Opinion No. 5, (Sep. 1964).
7. Accounting Principles Board, Opinion No. 7, (May. 1966).
8. Armstrong, Marshall S., "The politics of establishing accounting standards." The Journal of Accountancy, Feb. 1977, pp. 76-79.
9. Accounting Research Bulletin No.43, AICPA, June 1953.
10. ASIALEASE NEWS, Vol.4 (No. 1-No.4), July 1985-April 1986.
11. Bowman, Robert G., "The Debt Equivalence of Leases: An Empirical Investigation." The Accounting Review, April 1980. pp. 237-253.
12. Chambers, R.J., "Usefulness - The Vanishing Premise in Accounting Standard Setting" ABACUS, Dec. 1979, pp. 71-92.
13. _____, "Accounting principles or accounting policies?" The Journal of Accountancy, May 1973, pp. 48-53.
14. Clay, F.J. and W.W. Holder, "A practitioner`s guide to accounting for leases," The Journal of Accountancy, Aug. 1977.
15. Cushing, Barry E., "On the Possibility of Optimal Accounting Principles" The Accounting Review, April 1977, pp. 308-321.
16. David Tonkin, "Politics and accounting standards" Accountancy. Apr. 1981, pp. 133-134.
17. David Solomons, "The impact of politics on accounting standards." Journal of Accountancy, Nov. 1978, pp. 65–72.
18. _____, "The Social Impact of Accounting" Accountants` Journal, June 1987, pp. 34-40.
19. David Stamps, "A New Climate For Leasing" DATAMATION, Dec. 1986, pp. 85-86.
20. Demski, Joel S., "Choice Among Financial Reporting Alternatives." The Accounting Review, Apr. 1974, pp. 221-232.
21. _____, "The General Impossibility of Normative Accounting Standards" The Accounting Review, Oct. 1973, pp. 718-723.
22. Efrim Boritz, J., "Accounting Standard Setting: From Plato To Robin Hood?" CA magazine, June 1982, pp. 30-36.
23. Elam. R., "The Effect of Lease Data on the Predictive Ability of Financial Ratios," The Accounting Review, Jan. 1975, pp. 25-43.
24. "Elements of Financial Statements of Business Enterprises," Statement of Financial Accounting Concepts No. 3 (Stamford, Conn: FASB, Dec. 1980).
25. Financial Accounting Standards Board, Statement No. 13 "Accounting for Lease" (Nov. 1976).
26. Finnerty, Fitzsimmons & Oliver, "Lease Capitalization and Systematic Risk," The Accounting Review, Oct. 1980. pp. 631-639.
27. Frederick D. S. Choi and Vinod B. Bavishi, "International Accounting Standards: Issues Needing Attention," Journal of Accountancy, March 1983, pp. 62-68.
28. Gary Weiss, "Equipment Leasing Faces Trial. By Tax Reform," Business Week, Jan. 1987, pp. 114-115.
29. Gellein, Oscar S., "The Task of the Standard Setter" Journal of Accountancy, Dec. 1978, pp. 75-79.
30. Gerboth, Dale L., "Research, Intuition and Politics in Accounting Inquiry," The Accounting Review, July 1973, pp.475-482.
31. Holthausen, Robert W. and Richard W. Leftwich, "The Economics Consequences of Accounting Choice," Journal of Accounting and Economics 5 (1983), pp. 77-117.
32. Horngren, Charles T., "Uses and limtation of a conceptual framework" Journal of Accountancy, Apr. 1981, pp. 86-95.
33. _____, "The marketing of accounting standards" The Journal of Accountancy, Oct. 1973, pp. 61-66.
34. _____, "Will the FASB be here in the 1980s?" The Journal of Accountancy, Nov. 1976, pp. 90-96.
35. "How Could the leasing industry in Japan grow continuously in a highly competitive market?" (TAIPEI: March 1987) Unpublished manuscript of speech.
36. Jamie Pratt, "The Economics of External Reporting: Three Frameworks for the classroom." Journal of Accounting Education, Vol. 5, 1987, pp. 175-185.
37. Joshua Ronen and Michael Schiff, "The Setting of Financial Accounting Standards — Private or Public?" The Journal of Accountancy, March 1978, pp. 66-73.
38. Kazuo Iwasaki, "LEASING," Japan Economic Almanac, 1987, p. 223.
39. Kirk, Donald J., "Concepts, consensus, compromise and consequences: their roles in standard setting" Journal of Accountancy, Apr. 1981, pp. 83-86.
40. Leftwich, Richard, "Accounting Information in Private Markets: Evidence from Private Lending Agreements," The Accounting Review, 1983, pp. 23-42.
41. Mautz, Robert K., "The Other Accounting Standards Board," Journal of Accountancy, Feb. 1974, pp. 60.
42. May, R., J. Harkins, and S. Rice, "Lease Disclosure: The Effect of an Accounting Policy Change on Security Prices," Unpublished manuscript, University of Washington, March 1978.
43. May, Robert G. and Gary L. Sundem, "Research for Accounting Policy: An Overview" The Accounting Review, Oct. 1976, pp. 747-763.
44. Mie Nakayama, Steven Lilien, and Martin Benis, "Due Process and FAS No. 13" Management Accounting, Apr. 1981, pp.49-53.
45. Monroe Ingberman, Joshua Ronen and George H. Sorter, "How Lease Capitalization Under FASB Statement No. 13 Will Affect Financial Ratios?" Financial Analysts Journal, Jan-Feb. 1979, pp.28-31.
46. Palmon, D. and M. Kwatinetz, "The Significant Role Interpretation Plays in the Implementation of SFAS No. 13, " Journal of Accounting, Auditing and Finance, Spring 1980, pp. 207-226.
47. Price Waterhouse International, International Survey of Accounting Principles and Reporting Practices, edited by R.D. Fitzgerald, A.D. Stickler and T.R. Watts, June 1979.
48. Qualitative Characteristics of Accounting Information," Statement of Financial Accounting Concepts No. 2 (Stamford, Conn: FASB, May 1980).
49. Ro, B.T., "The Disclosure of Capitalized Lease Information and Stock Prices," Journal of Accounting Research, Aut. 1978, pp. 315-340.
50. Samir El-Gazzar, "Accounting For Leases By Lessees" Journal of Accounting and Economics 8 (1986), pp. 217-237.
51. Trevor Wilkins and Ian Zimmer, "The Effect of Leasing and Different Methods of Accounting for Leases on Credit Evaluations." The Accounting Review, Oct. 1983, pp. 749-764.
52. Watts, Ross L. and Jerold L. Zimmerman, "Towards a Positive Theory of the Determination of Accounting Standards." The Accounting Review, Jan. 1978, pp. 112-133.
53. Zeff, Stephen A., "The Impact of Accounting Reports on Decision Making May be the Most Challenging Accounting Issue of the 1970s." The Journal of Accountancy, Dec. 1978, pp. 56–63.
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/#B2002005792
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 李秀芳zh_TW
dc.creator (作者) 李秀芳zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 14:23:21 (UTC+8)-
dc.date.available 4-May-2016 14:23:21 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:23:21 (UTC+8)-
dc.identifier (Other Identifiers) B2002005792en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90476-
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
第一章 緒論………1
第一節 研究動機與目的………1
第二節 研究範圍………1
第三節 研究方法與限制………2
第四節 論文結構………3
第二章 美日韓及我國租賃業發展環境之比較………5
第一節 美國租賃業的發展與現況………5
第二節 日本租賃業的發展與現況………11
第三節 韓國租賃業的發展與現況………16
第四節 我國租賃業的發展與現況………20
第五節 本章結論………30
第三章 租賃會計之理論與實務………33
第一節 租賃會計研究之發軔與演進………33
第二節 租賃資本化理論面之探討………39
第三節 各國租賃會計之處理實務………45
第四節 我國租賃會計準則之沿革………48
第五節 本章結論………51
第四章 會計原則之經濟後果………55
第一節 經濟後果與會計原則之關係………55
第二節 租賃資本化之財務影響………66
第三節 租賃資本化之潛在經濟後果………79
第四節 本章結論………84
第五章 租賃會計準則實施後果之分析………90
第一節 美國租賃會計經濟後果之實證研究………90
第二節 我國租賃會計準則對租賃公司之影響………94
第三節 我國租賃會計準則對一般企業之影響………109
第四節 我國租賃會計準則對授信機構之影響………119
第五節 租賃業、承租人及授信機構立場之比較………122
第六節 本章結論………125
第六章 結論與建議………127
第一節 結論………127
第二節 建議………129
附錄A 參考書目………132
附錄B 問卷

圖表頁次
圖2-1 1984年美國企業資金來源分配圖………9
圖2-2 美、日等國租賃契約額暨其佔民間投資額比率………10
圖2-3 日本租賃契約額暨其佔資本投資比率………12
表2-1 韓國租賃業的成長………18
表2-2 我國租賃業的成長………24
表3-1 租賃資本化會計實務調查表………45
圖4-1 財務會計政策制訂之過程………57
表4-1 美國SFAS No. 13對財務報表之影響………68
表4-2 美國SFAS No. 13對租期內費用認列之影響………69
表4-3 美國SFAS No. 13對財務比率之影響………71
表4-4 我國租賃會計準則對承租人財務報表之影響………73
表4-5 我國租賃會計準則對承租人租期內費用認列之影響………74
表4-6 我國租賃會計準則對出租人財務報表之影響………76
表4-7 我國租賃會計準則對出租人租期內收益認列之影響………77
表4-8 租賃資本化之可能後果………80
表5-1 美國租賃會計實證研究彙總表………92		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005792en_US
dc.title (題名) 租賃會計準則對相關產業影響之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
壹、中文部分
1.中國租稅研究中心及稅務旬刊社合辦，稅務座談紀詳，「融資租賃會計處理實務」，民國七十三年五月廿五日。
2.中華徵信所，信託與租賃，民國七十三年再版。
3.今日合庫調查研究室，「我國租賃業概況」，今日合庫第十一卷第四期，頁100~112。
4.台北市租賃商業同業公會七十二至七十六年會員業績統計總表。
5.台北市租賃商業同業公會發行，租賃簡訊第一期至第十二期，民國七十三年一月一日至七十六年一月一日。
6.台灣省、台北市、高雄市會計師公會財務會計委員會第十二、十三、十七、二十次委員會議記錄暨租賃會計處理準則(草案)座談會會議記錄。
7.向英華，「分期付價買賣與設備租賃在法規上之比較研究」，台灣經濟金融月刊第18卷第6期，頁14~27。
8.行政院經濟革新委員會財稅組，「融資租賃稅負合理化研究報告」，民國七十四年七月。
9.李岌，我國發展一般公認會計原則之研究，政大會計碩士論文，民國七十二年六月。
10.汪承運，「財務會計準則之制定與推行」，中國會計第三十四卷第七、八期，民國七十六年七、八月，頁45~54。
11.周侃，「租賃公司的成績單」，台灣經濟研究月刊第七卷第八期，民國七十三年八月，頁23~26。
12.____，「美、日、韓的租賃」，台灣經濟研究月刊第七卷第八期，民國七十三年八月，頁27~28。
13.「金融機構對租賃公司辦理融資性租賃業務授信要點」，財政部公報第十八卷第八七八期，民國六十九年十月，頁13524。
14.信託與租賃，中華徵信所出版，民國七十三年再版。
15.洪敏弘譯，「發展租賃的適當環境」，台灣經濟研究月刊第七卷第八期，民國七十三年八月，頁18~22。
16.洪國賜，租賃會計，作者自行出版，民國七十一年再版。
17.徐景亮，「會計政策與會計資訊」，審計季刊第2卷第1期，民國七十年十月，頁49~75。
18.財務會計準則公報第二號，租賃會計處理準則，民國七十一年十月一日公布，七十三年十月十八日修訂。
19.財政部稅制會，我國融資租賃有關問題之探討，民國七十一年十月廿六日。
20.「國內融資性租賃問題座談會」，台灣經濟研究月刊第七卷第八期，民國七十三年八月，頁13~17。
21.第一銀行徵信室，我國融資性租賃業經營之探討，民國七十年一月。
22.許坤錫，「融資租賃各項規定及公報實務探討」，稅務旬刊第一一七三~一一七七期，民國七十三年四月卅日~六月十日。
23.陳明煌，「我國租賃業之現況與未來發展方向」，產業金融第四六期，民國七十四年三月，頁50~61。
24.______，「韓國租賃業現況」，產業金融第四九期，民國七十四年十二月，頁60~65。
25.會計師三公會財務會計委員會研訂租賃會計處理準則(草案)，會計師會訊第六期，民國七十年十二月。
26.證管會研擬「承租人租賃之會計處理及報表列示」草案。
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29.鄭素卿，「我國融資性租賃公司問題探討」，今日合庫第十卷第四期，民國七十三年四月，頁33~54。
30.______，「租賃與融資」，今日合庫第十卷第五期，民國七十三年五月，頁16~20。
31.鄭敏夫，「我國租賃業現行租賃會計之商榷」，台北市銀月刊第十三卷第三期，民國七十一年三月，頁13~17。
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33.蕭昭宜，我國融資租賃業會計及其有關問題之研究，東吳會計碩士論文，民國七十五年十一月。
34謝清?，現代租賃要義，作者自行出版，民國七十三年。
35.謝玉貞，會計準則之社會面，東吳會計碩士論文，民國七十四年七月。

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