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題名 轉撥計價誘因問題之研究
作者 郭運華
貢獻者 康榮寶
郭運華
日期 1993
上傳時間 4-May-2016 17:10:34 (UTC+8)
參考文獻 一、中文部份
朱敬一，「個體經濟分析」第二版，作者自印，民國80 年。
張清溪，許嘉棟，劉鶯，吳聰敏，「經濟學--理論與實際」第二版，新陸書局股份有限公司，民國80 年。
黃英紳，「企業內部轉撥計價之研究」東吳大學會計學研究所未出版碩士論文，民國76 年。
蕭玄逸，「比例契約和偽報契約之分析--當事人--代理人模型之應用」國立臺灣大學經濟學研究所未出版碩士論文，民國80年。
王金來， 應用代理理論建立均衡參與預算模式」國立政治大學會計研究所未出版碩士論文，民國74 年。
林靜薇，「由代理理論探討影響台灣企業達成海外投資目的之因素」國立政治大學會計研究所未出版碩士論文，民國80 年。
陳惠玲，「資訊不對稱情況下之轉撥計價」國立政治大學會計研究所未出版碩士論文，民國70 年。
張裕銘「運用代理理論在審計契約行為上之研究」國立政治大學會計研究所未出版碩士論文，民國77 年。
廖述忠「轉撥計價之理論與實務--中油公司個案研究」國立政治大學會計研究所未出版碩士論文，民國80 年。
二、英文部份
Abdel-Khalik, A. Rashad and Edward J. Lusk, "Transfer Pricing-A Synthesis" ,The Accounting Review, Januaary 1974.
---, "Transfer Pricing-A Synthesis: A Reply" The Accounting Review, April 1975.
Amir` Barnea, Haugen robert A., and Senbet Lemma W. "Agency Problems and Financial Contracting" ,Prentice-Hall Foundations of Financial Series.
Arthur L. Thomas. "A Behavioral Analysis of Joint-Cost Allocaation and Transfer Pricing" Stipes Publishing 1980.
Baiman, s.(1982). "Agency Research in Managerial Accounting: A Survey," Journal of Accounting Literature 1, 154-210.
--,(1990). "Agency Research in Managerial Ac- counting: A Second Look," Accounting Organization and Society 15, 341 -37l.
Cook, Paul W., "Decentralization and the Transfer-Pricing Problem", Journal of Business., April 1955
Eisenhardt, Kathleen M., "Agency Theory: An Assessment and Review, Academy of Management Review, 1989.
Gordeb Shillinglaw, "Cost Accounting: Analysis and Control", Revised ed., 1969 p.830.
Hirshleifer, Jack, "On the Economics of Transfer Pricing" ,The Journal of Business, July 1956.
Harris, M. and Raviv, A.(1978). "Some Results on Incentive Contracts with Application to Education and Employment, Health Insurance, and
Holmstrom, B.(1979). "Moral Hazard and Observa-bility," Bell Journal of Economics 10, 74-91. 8
Horngren, C.T . and Foster G.(1991). "Cost Accounting," 7th edition, Prentice-Hall Inc.
Henderson James M. Quandt Richard E. "Microeconomic Theory :A Mathematical
Apprroach" .Third Edition.
Igor Vaysman, "A Model of Cost-based Transfer Pricing" ,Haas School of Business University of California, Berkeley, June 1992
Jensen, Michael C. and William H. Meckling, 1976, Theory of the Firm: Managerial Behavior, Agency Cost, and Ownership structure, Journal of Financial Economics.
Joes S. Demski and david M. Kreps, "Models in Managerial Accounting" ,Journal of Accounting research Vo1.20 Supplement 1982.
Kaplan, R.S. and Atkinson, A.A.(1989). "Advanced Management Accounting," 2nd edition, Prentice-Hall Inc.
Mirrlees, J.(1974). "Notes on Welfare Economics, Information and Un- . , certainty," in Blach, Mc- Fadden and Wu (eds) , Eaasy in Economics Be- havior under Uncertainty, Amsterdam, North Holland Publish Co.
Ronen, Joshua, "Transfer Pricing-A Synthesis: A Comment" .The Accounting Review, April1975.
---- ,and George Mckinney, III," Transfer Pricing for Divisional `Autonomy", ", Journal of Accounting Research, Spring 1970.
- ,and Balachandran Kashi R., "Incentive Contracts When Production Is subcontracted" European Journal of Operational Research 1989.
--- ,and Balachandran Kashi R.," An Approach to Transfer Pricing Under Uncertainty" ,Journal of Accounting Research Vo1.26 No.2 Autumn 1988.
Ross, S.(1979). "The Economic Theory of Agency: the Principal Problem," American Economics Review 63, 114-139.
Ray Rees, "The Theory of Principle and Agent Part I" ,Bulletin of Economic Research 37:1;1985,
Shavell, S.(1979) . "Risk-sharing and Incentives in the Principal-Agent Relationship," Bell Journal of Economics 10, 55-73.
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/#B2002006000
資料類型 thesis
dc.contributor.advisor 康榮寶zh_TW
dc.contributor.author (Authors) 郭運華zh_TW
dc.creator (作者) 郭運華zh_TW
dc.date (日期) 1993en_US
dc.date.accessioned 4-May-2016 17:10:34 (UTC+8)-
dc.date.available 4-May-2016 17:10:34 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:10:34 (UTC+8)-
dc.identifier (Other Identifiers) B2002006000en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90877-
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 第一章緒論 1
第一節研究動機及目的 1
第二節研究方法 2
第三節研究貢獻 3
第四節本文架構 3
第二章相關理論之探討—代理理論 5
第一節代理關係、代理問題與代理理論 6
第二節代理理論之一般化模型 10
第三節最佳風險分攤契約 12
第四節道德危險下之契約 14
第三章轉撥計價理論彙述 21
第一節轉撥計價之目標 22
第二節轉撥計價會計實務法論述 23
壹、以市價為基礎之轉撥計價法 24
貳、以成本為基礎之轉撥計價法 27
一、變動成本法 27
二、全部成本法 28
三、成本加成法 29
參、協議轉撥計價法 30
肆、轉撥計價會計實務法評述 33
第三節轉撥計價之經濟理論法 33
壹、Hirshleifer模式 33
貳、Ronen& McKinney模式 37
參、轉撥計價經濟理論法評述 39
第四章轉撥計價誘因問題之研究 43
第一節轉撥計價之代理問題 43
第二節代理人之生產數量決策 46
壹、初始模型 47
貳、相加分離式效用函數決策模式 50
(不考慮道德危險)
參、考慮道德危險下代理人的數量決策 51
第三節轉撥計價與代理理論之辯證 53
第五章結論與未來研究方向建議 63
第一節本文結論 63
第二節未來研究方向 65
參考資料 66		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006000en_US
dc.title (題名) 轉撥計價誘因問題之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部份
朱敬一，「個體經濟分析」第二版，作者自印，民國80 年。
張清溪，許嘉棟，劉鶯，吳聰敏，「經濟學--理論與實際」第二版，新陸書局股份有限公司，民國80 年。
黃英紳，「企業內部轉撥計價之研究」東吳大學會計學研究所未出版碩士論文，民國76 年。
蕭玄逸，「比例契約和偽報契約之分析--當事人--代理人模型之應用」國立臺灣大學經濟學研究所未出版碩士論文，民國80年。
王金來， 應用代理理論建立均衡參與預算模式」國立政治大學會計研究所未出版碩士論文，民國74 年。
林靜薇，「由代理理論探討影響台灣企業達成海外投資目的之因素」國立政治大學會計研究所未出版碩士論文，民國80 年。
陳惠玲，「資訊不對稱情況下之轉撥計價」國立政治大學會計研究所未出版碩士論文，民國70 年。
張裕銘「運用代理理論在審計契約行為上之研究」國立政治大學會計研究所未出版碩士論文，民國77 年。
廖述忠「轉撥計價之理論與實務--中油公司個案研究」國立政治大學會計研究所未出版碩士論文，民國80 年。
二、英文部份
Abdel-Khalik, A. Rashad and Edward J. Lusk, "Transfer Pricing-A Synthesis" ,The Accounting Review, Januaary 1974.
---, "Transfer Pricing-A Synthesis: A Reply" The Accounting Review, April 1975.
Amir` Barnea, Haugen robert A., and Senbet Lemma W. "Agency Problems and Financial Contracting" ,Prentice-Hall Foundations of Financial Series.
Arthur L. Thomas. "A Behavioral Analysis of Joint-Cost Allocaation and Transfer Pricing" Stipes Publishing 1980.
Baiman, s.(1982). "Agency Research in Managerial Accounting: A Survey," Journal of Accounting Literature 1, 154-210.
--,(1990). "Agency Research in Managerial Ac- counting: A Second Look," Accounting Organization and Society 15, 341 -37l.
Cook, Paul W., "Decentralization and the Transfer-Pricing Problem", Journal of Business., April 1955
Eisenhardt, Kathleen M., "Agency Theory: An Assessment and Review, Academy of Management Review, 1989.
Gordeb Shillinglaw, "Cost Accounting: Analysis and Control", Revised ed., 1969 p.830.
Hirshleifer, Jack, "On the Economics of Transfer Pricing" ,The Journal of Business, July 1956.
Harris, M. and Raviv, A.(1978). "Some Results on Incentive Contracts with Application to Education and Employment, Health Insurance, and
Holmstrom, B.(1979). "Moral Hazard and Observa-bility," Bell Journal of Economics 10, 74-91. 8
Horngren, C.T . and Foster G.(1991). "Cost Accounting," 7th edition, Prentice-Hall Inc.
Henderson James M. Quandt Richard E. "Microeconomic Theory :A Mathematical
Apprroach" .Third Edition.
Igor Vaysman, "A Model of Cost-based Transfer Pricing" ,Haas School of Business University of California, Berkeley, June 1992
Jensen, Michael C. and William H. Meckling, 1976, Theory of the Firm: Managerial Behavior, Agency Cost, and Ownership structure, Journal of Financial Economics.
Joes S. Demski and david M. Kreps, "Models in Managerial Accounting" ,Journal of Accounting research Vo1.20 Supplement 1982.
Kaplan, R.S. and Atkinson, A.A.(1989). "Advanced Management Accounting," 2nd edition, Prentice-Hall Inc.
Mirrlees, J.(1974). "Notes on Welfare Economics, Information and Un- . , certainty," in Blach, Mc- Fadden and Wu (eds) , Eaasy in Economics Be- havior under Uncertainty, Amsterdam, North Holland Publish Co.
Ronen, Joshua, "Transfer Pricing-A Synthesis: A Comment" .The Accounting Review, April1975.
---- ,and George Mckinney, III," Transfer Pricing for Divisional `Autonomy", ", Journal of Accounting Research, Spring 1970.
- ,and Balachandran Kashi R., "Incentive Contracts When Production Is subcontracted" European Journal of Operational Research 1989.
--- ,and Balachandran Kashi R.," An Approach to Transfer Pricing Under Uncertainty" ,Journal of Accounting Research Vo1.26 No.2 Autumn 1988.
Ross, S.(1979). "The Economic Theory of Agency: the Principal Problem," American Economics Review 63, 114-139.
Ray Rees, "The Theory of Principle and Agent Part I" ,Bulletin of Economic Research 37:1;1985,
Shavell, S.(1979) . "Risk-sharing and Incentives in the Principal-Agent Relationship," Bell Journal of Economics 10, 55-73.		zh_TW