1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 會計原則超載之研究
作者 吳碧玉
貢獻者 高松
吳碧玉
日期 1986
上傳時間 5-May-2016 15:41:49 (UTC+8)
參考文獻 參考書目
一、 中文部份
1. 林清山著，心理與教育統計學，台北：東華書局，民國65年修訂版。
2. 鄭丁旺著，終極會計學，上?，台北：作者刊行，民國73年9月二版。
3. AICPA，（Professional Standrads Volume A: U.S. Auditing Standards: 1981），高松譯，審計準則報告彙編，台北：譯者刊行，民國70年12月初版。
4. Meigs Walter B., O. Ray Whittington, and Robert F. Meigs, （Principces of Auditing, 1985），馮拙人譯，審計學原理，台北：大中國圖書公司，民國74年9月八版。
5. 「上市證卷發行公司營業額彙總表」，證交資料，民國75年1月：頁42-47。

二、 英文部份
1. AICPA, "Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or closely Held Business," (New York: AICPA, Aug., 1976).
2. Alderman, C. Wayne, Dan M. Guy, and Dennis R. Meals, "Other Comprehensive Bases of Accounting: Alternatives to GAAP!" Jourmal Accountancy, Aug. 1982, pp.52-62.
3. Arnold, Jerry L.; Alan A. Clarry; Michael A. Diamond; and James A. Walker, "Small Business: An. Area Ripe for Practice Developmeit," Journal of Accountancy, Aug. 1984, pp. 74-82.
4. Aahby, Mitchael J., "Does Canada Need two GAAP`s?" CA. Magazine, June 1980, pp. 28-31.
5. Beresford, Dennis R, "A Practitioner`s View of the FAsB Conceptual Framework," The Ohio CPA Journal, Spring 1984, ??. 65-67.
6. "Board Responds to Concern About ‘Standard Ovorload’," FASB Status Peport No.150, Nov. 1983.
7. Brown Victor H., "Standards Setting: Sone Unanswered Ouestion, " FASB Viewpoint, 1983.
8. Brown Victor H., "Standards Setting: A Matter of Balance,” FASB Status Peport.
9. Buzby, Stephen L., "The Nature of Adequate Disclosure," The Jounnal of Accountancy, April 1974, pp. 58-47.
10. Chambers, R. J. "Usefulness -- The Vanishing Premise in Accounting Standards Setting," Abacus, Dec 1979, pp.71-92.
11. David, Mosso, "Standards Overload -- No Simple Slution," FASB Viewpoints, July 1983.
12. DeThomas, Arthur R. and Willian B Fredenberger, "Accounting Needs of Very Small Business," The CPA Journal, Oct. 1985, pp.15-23.
13. Harris, Louis, "A Study of the Attituades Toward and an Assessmert of the FASB," FASB Viewpoints. 1986.
14. Harwood Gordon B., Tohnson Ceifford L., and Roberts Alfred R., "Standards Overload-- A Matter of Readability?" The Ohio CPA Journal, Summer 1982, pp.139-141.
15. Hendriksen, Eldon S., Accounting Theory, 台北：美亞書局，民國71年8月初版。
16. Hepp, Gerald W. and Thomas W. McRac, "Accounting standards Overload: Relief is Needed," Journal of Acountancy, May 1982, pp.52-62.
17. Mertz, Ronald S., "Standards Overload -- A Euphemesm," The CPA Journal, Oct., 1983, pp.24–33.
18. Hildebrand, Glendon R. and Florence M. Hazzella, "Financial Peporting by Privately Owned Companies: Practice and Views," FASB Highlights of Financial Reporting Issues, March 1983.
19. Hilderbrand, Glerdon R., "Let`s Look at Financial Reporting by Smaller Business," Management Accounting, April 1982, pp. 42-47.
20. Kelley, Thomas P., "Accounting stardards Overload-- Time for Action," The CPA Journal, May 1982, pp. 10-17.
21. Kirk, Donald J., "Deciscon -- Usefulness: The Overriding Objectives," FASB Viewpoints, 1983.
22. Larson, Rholan E. and Thomas p. Kelley, "Differential Measuremert in Accounting Standards: The Concept Makes Sense," Jourual of Accountancy, Nov. 1984. pp.78-90.
23. Miller, Henry, "Environmental Complexity and Financial Reporting," The Accounting Review, Jan. 1972, pp. 31-37.
24. Mosso, David, "Accounting for small Business: Bridging a Widening GAAP." Journal of Accountancy, Dec, 1981, pp.64-78.
25. Nair, R.D. and Larry E. Rittenberg, "Privately held Busines: Is There a standard Overload?" Journal of Accountancy, Feb. 1983, pp.82–96.
26. Olson, Wallace E., "The Accounting Profession in the 1980`s," Journal of Accountancy, July 1979, pp.54-60.
27. O’keefe , W. Timothry and Carl s. Warcen, "Non-GAAP Comprehensive Bases of Accounting," The Ohio CPA Journal, Winter
28. Phillip, Anthory N., "FASB`s Current Text: Better Communication of Standards," FASB Highlights of Financial Reporting`s Issues, Aug. 1983.
29. Raiborn Mitchell H. and D.D. Raiborn, “Defining the Boundaries of GAAP." The CPA Journal, July 1984, pp. 10-22.
30. Revsine Lawrence, "Data Expansion and Conceptual structare," The Accounting Review, Oct. 1970, pp.704–711.
31. Robbins, Barry P. "Perspectives on Tax Basis Financial statement, Journal of Accountancy, Aug. 1985. pp.89-100.
32. Seidler, Lee J., "Adding Up the Change in Accounting," The CPA Journal, July 1985, pp.12-16.
33. Singhvi, Surendra S. and Haraha B. Desai, "An Emperical Analysis of the Quality of Corporate Financial Disclosure," The Accounting Review, Jan., 1971, pp.129-138.
34. Smith, James E. and Nora P. Smith, "Readability; A Measure of the Performance of the Communication Function of Financial Peporting," The Accounting Review, July 1971, pp.552-561.
35. Stanga, Keith G. and Williams Jan R., "The FASB`s Objectives of Financial Peporting," The CPA Journal, May 1979, pp.30-33.
36. Statemert of Financial Accounting Concept No. 1, "Objective of Financial Reporting By Buainess Enterprise," FASB, Nov. 1978.
37. Statement of Financial Accounting Concepts No.2, "Qualitative Characteristics of Accounting Information," FASB, May 1980.
38. Statement of Financial Accounting Concepts No.3, “Recognition and Measurement in Financial Statement of Buainess Enteprise," FASB, Dec. 1984.
39. "The Mission of the Financial Accounting standards Board," Fact about FASB, 1986.
40. Thompson, John A., " Accounting standards Overload: Some Recommendation,” Journal of Accountancy, July 1983, pp.106-112.
41. Wishon Keith, "The FASB and Small Business," FASB Status Report, 1985.
42. Zeff, Steplen A, "Some Junctures in the Evolution of the Process of Estabilishing Accounting Principles in the U.S.A.: 1917-1972," The Accounting Review, July 1984, pp.447-468.
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/#B2002006852
資料類型 thesis
dc.contributor.advisor 高松zh_TW
dc.contributor.author (Authors) 吳碧玉zh_TW
dc.creator (作者) 吳碧玉zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 15:41:49 (UTC+8)-
dc.date.available 5-May-2016 15:41:49 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 15:41:49 (UTC+8)-
dc.identifier (Other Identifiers) B2002006852en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91713-
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 導論………1
第一節 研究動機與目的………1
第二節 研究範圍與方法………3
第三節 研究限制………4
第四節 名詞定義………5
第五節 論文結構………5
第二章 會計資訊的目的與品質特性………7
第一節 會計資訊的意義………7
第二節 財務報告的目的………11
第三節 會計資訊的品質特性………17
第三章 會計原則超載………26
第一節 會計原則超載之意義………26
第二節 會計原則超載之原因………31
第三節 會計原則超載之影響………40
第四節 美國會計師協會及財務會計準則委員會的相關研究………46
第四章 會計原則超載之疏解方案………58
第一節 簡化公認會計原理………58
第二節 改進財務會計準則制定過程………63
第三節 兩套會計原理………66
第四節 一套公認會計原理不同衡量基礎………70
第五節 擴大使用非公認會計原理的綜合會計基礎………74
第六節 一套公認會計原理不同揭露標準………78
第七節 綜合解決方案………82
第五章 實證研究………87
第一節 研究方法………87
第二節 不同型態與規模企業的資訊需求………96
第三節 不同型態與規模企業的成本負擔………113
第四節 會計原則超載與疏解方案………127
第六章 結論與建議………133
第一節 結論………133
第二節 建議………136
參考書目
附錄　問卷　？


圖表目次
圖………
2-1　資訊剖析圖………10
2-2　財務報告目的－金字塔型………15
2-3　會計資訊層次圖………18
2-4　所有可能揭露的組合………21
2-5　值得提供資訊的組合………22
3-1　會計準則－現行版本頁數圖………28
3-2　環境複雜性與觀念架構關係圖………45
4-1　既定環境的極大抽象能力………61
4-2　選定環境下的極大抽象能力………61
4-3　會計師以內部管理者的觀點對會計準則評等………71
4-4　會計師以外界使用者的觀點對會計準則評等………72
5-1　虛無假設與各級企業的關係圖………92
表………
5-1　問卷回函統計表………95
5-2　?函者基本資料分析………96
5-3　資訊有用程度的平均數暨虛無假設H0#1………98
5-4　資訊有用程度─虛無假設H0#2………100
5-5　資訊有用程度─虛無假設H0#3………101
5-6　資訊有用程度─虛無假設H0#4………103
5-7　資訊有用程度─虛無假設H0#5………105
5-8　資訊有用程度─虛無假設H0#6………106
5-9　資訊有用程度平均數─中小規模事務所………108
5-10　資訊有用程度平均數─大規模事務所………109
5-11　資訊有用程度平均數─低職位………111
5-12　資訊有用程度平均數─高職位………112
5-13　成本負擔程度平均數暨虛無假設H0#1………114
5-14　成本負擔程度─虛無假設H1#2………116
5-15　成本負擔程度─虛無假設H0#3………117
5-16　成本負擔程度─虛無假設H0#4………118
5-17　成本負擔程度─虛無假設H0#5………120
5-18　成本負擔程度─虛無假設H0#6………121
5-19　成本負擔程度平均數─中小規模事務所………123
5-20　成本負擔程度平均數─大規模事務所………124
5-21　成本負擔程度平均數─低職位………125
5-22　成本負擔程度平均數─高職位………126
5-23　?函者同意會計原則超載現象存在的程度………128
5-24　?函者對疏解方案的同意程度………129		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006852en_US
dc.title (題名) 會計原則超載之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、 中文部份
1. 林清山著，心理與教育統計學，台北：東華書局，民國65年修訂版。
2. 鄭丁旺著，終極會計學，上?，台北：作者刊行，民國73年9月二版。
3. AICPA，（Professional Standrads Volume A: U.S. Auditing Standards: 1981），高松譯，審計準則報告彙編，台北：譯者刊行，民國70年12月初版。
4. Meigs Walter B., O. Ray Whittington, and Robert F. Meigs, （Principces of Auditing, 1985），馮拙人譯，審計學原理，台北：大中國圖書公司，民國74年9月八版。
5. 「上市證卷發行公司營業額彙總表」，證交資料，民國75年1月：頁42-47。

二、 英文部份
1. AICPA, "Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or closely Held Business," (New York: AICPA, Aug., 1976).
2. Alderman, C. Wayne, Dan M. Guy, and Dennis R. Meals, "Other Comprehensive Bases of Accounting: Alternatives to GAAP!" Jourmal Accountancy, Aug. 1982, pp.52-62.
3. Arnold, Jerry L.; Alan A. Clarry; Michael A. Diamond; and James A. Walker, "Small Business: An. Area Ripe for Practice Developmeit," Journal of Accountancy, Aug. 1984, pp. 74-82.
4. Aahby, Mitchael J., "Does Canada Need two GAAP`s?" CA. Magazine, June 1980, pp. 28-31.
5. Beresford, Dennis R, "A Practitioner`s View of the FAsB Conceptual Framework," The Ohio CPA Journal, Spring 1984, ??. 65-67.
6. "Board Responds to Concern About ‘Standard Ovorload’," FASB Status Peport No.150, Nov. 1983.
7. Brown Victor H., "Standards Setting: Sone Unanswered Ouestion, " FASB Viewpoint, 1983.
8. Brown Victor H., "Standards Setting: A Matter of Balance,” FASB Status Peport.
9. Buzby, Stephen L., "The Nature of Adequate Disclosure," The Jounnal of Accountancy, April 1974, pp. 58-47.
10. Chambers, R. J. "Usefulness -- The Vanishing Premise in Accounting Standards Setting," Abacus, Dec 1979, pp.71-92.
11. David, Mosso, "Standards Overload -- No Simple Slution," FASB Viewpoints, July 1983.
12. DeThomas, Arthur R. and Willian B Fredenberger, "Accounting Needs of Very Small Business," The CPA Journal, Oct. 1985, pp.15-23.
13. Harris, Louis, "A Study of the Attituades Toward and an Assessmert of the FASB," FASB Viewpoints. 1986.
14. Harwood Gordon B., Tohnson Ceifford L., and Roberts Alfred R., "Standards Overload-- A Matter of Readability?" The Ohio CPA Journal, Summer 1982, pp.139-141.
15. Hendriksen, Eldon S., Accounting Theory, 台北：美亞書局，民國71年8月初版。
16. Hepp, Gerald W. and Thomas W. McRac, "Accounting standards Overload: Relief is Needed," Journal of Acountancy, May 1982, pp.52-62.
17. Mertz, Ronald S., "Standards Overload -- A Euphemesm," The CPA Journal, Oct., 1983, pp.24–33.
18. Hildebrand, Glendon R. and Florence M. Hazzella, "Financial Peporting by Privately Owned Companies: Practice and Views," FASB Highlights of Financial Reporting Issues, March 1983.
19. Hilderbrand, Glerdon R., "Let`s Look at Financial Reporting by Smaller Business," Management Accounting, April 1982, pp. 42-47.
20. Kelley, Thomas P., "Accounting stardards Overload-- Time for Action," The CPA Journal, May 1982, pp. 10-17.
21. Kirk, Donald J., "Deciscon -- Usefulness: The Overriding Objectives," FASB Viewpoints, 1983.
22. Larson, Rholan E. and Thomas p. Kelley, "Differential Measuremert in Accounting Standards: The Concept Makes Sense," Jourual of Accountancy, Nov. 1984. pp.78-90.
23. Miller, Henry, "Environmental Complexity and Financial Reporting," The Accounting Review, Jan. 1972, pp. 31-37.
24. Mosso, David, "Accounting for small Business: Bridging a Widening GAAP." Journal of Accountancy, Dec, 1981, pp.64-78.
25. Nair, R.D. and Larry E. Rittenberg, "Privately held Busines: Is There a standard Overload?" Journal of Accountancy, Feb. 1983, pp.82–96.
26. Olson, Wallace E., "The Accounting Profession in the 1980`s," Journal of Accountancy, July 1979, pp.54-60.
27. O’keefe , W. Timothry and Carl s. Warcen, "Non-GAAP Comprehensive Bases of Accounting," The Ohio CPA Journal, Winter
28. Phillip, Anthory N., "FASB`s Current Text: Better Communication of Standards," FASB Highlights of Financial Reporting`s Issues, Aug. 1983.
29. Raiborn Mitchell H. and D.D. Raiborn, “Defining the Boundaries of GAAP." The CPA Journal, July 1984, pp. 10-22.
30. Revsine Lawrence, "Data Expansion and Conceptual structare," The Accounting Review, Oct. 1970, pp.704–711.
31. Robbins, Barry P. "Perspectives on Tax Basis Financial statement, Journal of Accountancy, Aug. 1985. pp.89-100.
32. Seidler, Lee J., "Adding Up the Change in Accounting," The CPA Journal, July 1985, pp.12-16.
33. Singhvi, Surendra S. and Haraha B. Desai, "An Emperical Analysis of the Quality of Corporate Financial Disclosure," The Accounting Review, Jan., 1971, pp.129-138.
34. Smith, James E. and Nora P. Smith, "Readability; A Measure of the Performance of the Communication Function of Financial Peporting," The Accounting Review, July 1971, pp.552-561.
35. Stanga, Keith G. and Williams Jan R., "The FASB`s Objectives of Financial Peporting," The CPA Journal, May 1979, pp.30-33.
36. Statemert of Financial Accounting Concept No. 1, "Objective of Financial Reporting By Buainess Enterprise," FASB, Nov. 1978.
37. Statement of Financial Accounting Concepts No.2, "Qualitative Characteristics of Accounting Information," FASB, May 1980.
38. Statement of Financial Accounting Concepts No.3, “Recognition and Measurement in Financial Statement of Buainess Enteprise," FASB, Dec. 1984.
39. "The Mission of the Financial Accounting standards Board," Fact about FASB, 1986.
40. Thompson, John A., " Accounting standards Overload: Some Recommendation,” Journal of Accountancy, July 1983, pp.106-112.
41. Wishon Keith, "The FASB and Small Business," FASB Status Report, 1985.
42. Zeff, Steplen A, "Some Junctures in the Evolution of the Process of Estabilishing Accounting Principles in the U.S.A.: 1917-1972," The Accounting Review, July 1984, pp.447-468.		zh_TW