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題名 運用資金之性質及其適用之研究 作者 李耀魁 貢獻者 黃柱權
李耀魁日期 1984 上傳時間 14-Nov-2016 15:59:07 (UTC+8) 摘要 論文題要本論文計分五章十七節，其內容提要如次：第一章緒論，首先說明引發本研究之動機以及所欲達成之目的。其次界定本研究之範圍，闡述研究方法，說明本研究之資料來源，以及研究所受之限制。並對本論文之結構作一概要性之陳述。第二章運用資金之性質，論述運用資金、流動資產及流動負債之意義，全盤檢討現行一般公認定義及其適用上所面臨之各項重大問題，從目標達成之觀點探討資產負債按現行標準歸類之缺失。第三章運用資金在財務分析上適用。敍述財務報表使用人應如何利用流動資產與流動負債之相關資訊，分析企業之短期流動性，探討與運用資金相關之各項財務比率之預測功能，俾從實證之層次，說明運用資金概念之有用性並不令人滿意。第四章可能的變革途逕，探討歷來學者提出的改革方案，包括改變評價基礎，分類依據。揭露現金流量資訊，財務狀況變動表限以現金基礎編製，即以現金流量表列示。作者並提出以現金預測做為企業之補充資訊（supplementary information ) ，並就其可行性係加以探討。第五章結論與建議，根據本研究發現做成結論及基於其結論所做之各項建議。
第一章 導論1第一節 研究動機與研究目的1 第二節 研究範圍與研究限制3 第三節 研究方法與資料來源5 第四節 論文結構5 第二章 運用資金之性質7 第一節 運用資金之意義7 第二節 資產負債按流動非流動分類80 第三節 流動資產之定義及其相關問題16 第四節 流動負債之定義及其相關問題24 第五節 資產負債按流動非流動分類之缺失35 第三章 運用資金在財務報表分析之適用51 第一節 會計本質與會計資訊在財務分析之限制52 第二節 流動項目與企業流動性之衡量59 第三節 流動項目與企業失敗之預測100 第四章 各項可能之發展方案119 第一節 流動資產按淨變現價值評價119 第二節 放棄現行分類改按其他方式分類129 第三節 提供現金流量資訊136第五章 結論與建議153第一節 結論153第二節 建議156圖表目次圖 3 - 1 流動比率，靜態分析與流動性分析之關係82 圖 3 - 2 製造業現金流程 84 圖 3 - 3 企業失敗前10年間三項比率趨勢圖104 圖 3 - 4 麵包業三項比率趨勢圖107 圖 4 - 1 CCE評價之所得衡量123 圖 4 - 2 投入價值與離去價值關係圖129 表 2 - 1 流動負債之分類27 表 3 - 1 環球水泥財務資料68 表 3 - 2 力霸水泥財務資料69 表 3 - 3 流動資產之同體分析67 表 3 - 4 流動性指數之計算81 表 3 - 5 現金之流入與流出87 表 3 - 6 企業營業與其現金流量關係91 表 3 - 7 現金流量表之較佳格式93 表 3 - 8 政大公司收現估計表97 表 3 - 9 政大公司購買原料付現估計表97 表 3 - 10 政大公司現金預測表98 表 3 - 11 預測企業失敗之實證研究所測試之比率及其結果101 表 3 - 12 企業失敗前各年度財務比率及相對指數表104 表 3 - 13 Dichotomous分類檢定下各比率之錯誤百分比109 表 3 - 14 非流動性比率與流動性比率之預測錯誤率113表 4 - 1 評價方法對決策之攸關分析彙總128 表 4 - 2 忠孝公司資產負債表133-134 表 4 - 3 忠孝公司應收款項及融資負債到期表135 表 4 - 4 仁愛公司現金流量表140 表 4 - 5 信義公司現金流量表141 表 4 - 6 和平公司現金流量表142參考文獻 一、中文書籍1.林志興著，企業對外報導財務預測問題之研究，台北：政大會計研究所碩士論文，民國六十八年八月。 2.洪燦輝著，徵信典範，台北：中華徵信所，民國六十九年十月。 3.陳立志著，公司負債能力，台北：交大管理研究所碩士論文，民國六十五年六月。4.陳藍夫著，企業現金管理之研究，台北：政治大學會計研究所碩士論文，民國七十二年六月。 5.鄭丁旺著，現值會計，台北：自行出版，民國六十九年十月。6.________，中級會計學上下册，台北：自行出版，民國六十八年十月。二、中文期刊：1.陳肇榮著，「多變量區別分析在財務預測上有效運用之探討」，國防管理學報第一期，台北：國防管理學院印行，民國七十三年元月。三、英文書籍1. AICPA. Accounting Research Bulleting No. 43.2.________ .APB Opinion No. 21, Interest on Receivables and Payable.3. ________. Codification of Statements on Auditing Standards, No. 1-39.4. ________. Concepts of professional Ethics, Rules of Conduct.5. ________. Professional Standards, vol. 3. New York: AICPA, 1982.6. Arthur Andersen & Co. Accounting and Reporting Problems of the Accounting Profession, 4th. ed., Chicago, Ill.: Arthur Andersen & Co., 1973.7. Bernstein, Leopold A. Financial Statement Analysis: Theory, Application and Interpretation, 3rd. ed. Homewood, Ill.: Richard D. Irwin, Inc. , 1983.8. Burton, J. C.(ed.) Corporate. Financial Reporting: Conflicts and Challenges. New York: AICPA, 1969. 9. Chambers, R. J., Accounting, Evaluation and Economic Behavior. Englewood Cliffs, N.J. : Prentice-Hall, 1966.10. Edwards, O. Edgar, and Philip W. Bell, The Theory and Measurement of Business Income. Berkeley, CA. :University of California Press, 1961.11. FASB. Financial Accounting Standards-Oringinal Prouncements as of July 1, 1976.12.________. Reporting Income, Cash Flow, and Financial Position of Business Enterprises. Exposure Draft on Statement of Concepts.13. ________.1978. SFAC. No. 1 , Objectives of Financial Reporting by Business Enterprise.14. ________ . SFAC. No. 2, Qualitative Characteristics of Accounting Information. 1980.15. ________. SFAS. No. 5 Accounting for Contingencies. 1975.16. ________. Statement of Financial Accounting Standards, No. 6, Classification of Short-term Obligations Expected to Be Refinanced. 1975.17. ________. SFAS. No. 33, Financial Reporting and Changing Prices .1979.18. ________. SFAS. No. 52, Foreign Currency Translation.1981.19._____¬¬___. SFAS. No. 78, Classification of Obiligations That Are Callable by the Creditor. 1983.20. Finney, H. A. and Herbert E. Miller. Principles of Accounting-Intermediate, 5th. ed. N. J.: Prentice-Hall Inc. 1958.21. Foulke, R. A. Practical Financial Statement Analysis, 6th. ed., New York: McGraw-Hill Inc., 1968.22. Hahakawa, S. I. Language in Thought and Action, 2nd. ed. New York : Harcourt Brace Jovanovich, 1964.23. Heath, L. C. Financial Reporting and the Evaluation of Solvency. New York: AICPA. 1978.24. Hendriksen, Eldon S. Accounting Theory, 4th. ed. Homewood, Ill.: Richard Irwin Inc.25. Horrigan. (ed. )Financial Ratio Analysis. Paul J. Fitzpatrick. “A Comparison of the Ratios of Successful Industrial Enterprise With Those of Failed Companies. ” N. Y.: ARNO Press, 1978. 26. Huizingh, Williams. Working Capital Classification. Ann. Arbor, Michgan: of Michigan Press, 1967.27. Littleton, A. C. and V. K. Zimmerman. Accounting Theory: Continuty and Change. Englewood Cliffs, N. J. : Prentice-Hall Inc., 1962.28. Lough, W. H. Business Finance. New York: Ronald Press, 1917.29. Mason, Perry. Cash Flow Analysis and Fund Statement . New York: AICPA, 1961.30. Mehda, Dileep R. Working Capital Management, Englewood Cliffs, N. J.: Prentice-Hall Inc., 1980.31. Meigs, Walter B., A. N. Mosich, and Charles E. Johnson. Intermediate Accounting, 4th ed. New York: McGraw-Hill Co. 1978.32. Moonitz, Maurice, and Charles C. Stehling. Accounting : an Analysis of Its Problems, vol.1. Brookyn, New York: Foundation Press, Inc., 1952.33. Most, Kenneth S. Accounting Theory, 2nd. ed. 台北：華泰書局，1982.34. Myer, John, Financial Statement Analysis. N. J.：Prentice-Hall Inc., 1969.35. Sanders, Thomas Henry, Henry Rand Hatfield, and Underhill Moore. A Statement of Accounting Principles . New York : AIA. 1938.36. Smith, Keith V. Guide to Working Capital Management. New York: McGraw-Hill Co. 1981.37. Tamari, M. Financial Ratios, Analysis And Prediction . London: Paul Elek Ltd. 1978.四、英文期刊1. Ball, R. “Changes in Accounting Techniques and Stock Prices.” Empirical Research in Accounting, Selected Studies 1972. Journal of Accounting Research, Supplement to vol. 10.2. Beaver, W. H. “Financial Ratios as Predictors of Failure.” Empirical Research in Accounting : Selected Studies, 1966. Journal of Accounting Research, 1967 : 71-111.3. ________.“Alternative Accounting Measures as Predictors of Failure.” Accounting Review(Jan. 1968 )：4. Carmichael, D. R. “Reporting on Forecasts : An U.K. Perspective.” Journal of Accountancy ( Jan.1973 )：36-49.5. Council of the Institute of Chartered Accountants in England and Wales. “ Accountants` Reports on Profit Forecasts. ” The Accountant (May, 1969 ) : 271-80.6. Feldman, S. “Critical Appraisal of the Current Asset Concept. ” Accounting Review ( Oct. 1959 ) : 576-582.7. Heath, L. C. “Is Working Capital Really Working ? ” Journal of Accountancy ( Aug. 1980 ) : 55-61.8. Heath. L. C. “Let’s Scrap the Fund Statement. ” Journal of Accountancy ( Oct, 1978 ) : 94-103.9. Heath, Loyd C. and Paul Rosenfield, “Solvency ; the Forgotten Half of Financial Reporting. ” Journal of Accountancy ( Jan. 1979 ) : 48-54.10. Horrigan, James O. “A Short History of Finance Ratio Analysis. ” Accounting Review ( April 1968 ) : 284-294.11. Hunt, Pearson, Charles M. Williams and Gordon Donaldson. Basic Business Finance, rev. ed. Homewood, Ill. : Richard Irwin Inc. 1961.12. Hunter, Robert D.. “Concept of Working Capital. ” Journal of Commercial Bank Lending ( March, 1972) .: 24-30.13. JOA. Professional Note on “Is Working Capital Really Working ? ” by Heath, Journal of Accountancy ( Dec. 1981 ) : 80-91.14. Kaplan, R. S. and R. Roll. “Invester Evaluation of Accounting Information; Some Empirical Evidence.” Journal of Business ( April 1972 ) :15. Mauriello, Joseph A. “The Working Capital Concept- a Restatement.” Accounting Review ( Jan. 1962 ) : 39-43.16. Merwin, Charles Lewis. “Portents of Discontinuence. ” Financing Small Corporation in Five Manufacturing Industries, 1926-36. N.Y. : 1942.17. Moore, Carl L. Deferred Income Taxes-Is It Liability ? “New York CPA ( Feb. 1970 ) : 130-138.18. Myers, John H. “Critical Event and Recognition of Net Profit. ”Accounting Review (Oct. 1954 ) : 528-532.19. Smith, Raymond F. and Arthur H. Winakor. “Changes in the Financial Structure of Unsuccessful Industrial Corporations. “Bureau of Business Research Bulletin No. 51. 1935.20. Staubus, G. J. “Alternative Asset Flow Concepts, ” Accounting Review ( July, 1966 ) : 397-412.21. Willingham, John J. Charles H. Smith and Martin E. Taylor. “Should the CPA’S Opinion Be Extended to Include Forecasts ? ” Finacial Executive ( Sep. 1970 ) : 89-97.22. Winbrone, Marilyn G. “The Operating Cycle-Accepted ? ” Accounting Review ( July 1964 ) : 622-626.23. Staubus, G. J. “Current Cash Equivalent for Assets A Dissent.” Accounting Review ( Oct., 1967 ) : 650-661. 關聯 國立政治大學
會計研究所
碩士
72資料類型 thesis dc.contributor.advisor 黃柱權 dc.contributor.author (Authors) 李耀魁 dc.creator (作者) 李耀魁 zh_TW dc.date (日期) 1984 dc.date.accessioned 14-Nov-2016 15:59:07 (UTC+8) - dc.date.available 14-Nov-2016 15:59:07 (UTC+8) - dc.date.issued (上傳時間) 14-Nov-2016 15:59:07 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103924 - dc.description.abstract (摘要) 論文題要本論文計分五章十七節，其內容提要如次：第一章緒論，首先說明引發本研究之動機以及所欲達成之目的。其次界定本研究之範圍，闡述研究方法，說明本研究之資料來源，以及研究所受之限制。並對本論文之結構作一概要性之陳述。第二章運用資金之性質，論述運用資金、流動資產及流動負債之意義，全盤檢討現行一般公認定義及其適用上所面臨之各項重大問題，從目標達成之觀點探討資產負債按現行標準歸類之缺失。第三章運用資金在財務分析上適用。敍述財務報表使用人應如何利用流動資產與流動負債之相關資訊，分析企業之短期流動性，探討與運用資金相關之各項財務比率之預測功能，俾從實證之層次，說明運用資金概念之有用性並不令人滿意。第四章可能的變革途逕，探討歷來學者提出的改革方案，包括改變評價基礎，分類依據。揭露現金流量資訊，財務狀況變動表限以現金基礎編製，即以現金流量表列示。作者並提出以現金預測做為企業之補充資訊（supplementary information ) ，並就其可行性係加以探討。第五章結論與建議，根據本研究發現做成結論及基於其結論所做之各項建議。 dc.description.abstract (摘要) 第一章 導論1第一節 研究動機與研究目的1 第二節 研究範圍與研究限制3 第三節 研究方法與資料來源5 第四節 論文結構5 第二章 運用資金之性質7 第一節 運用資金之意義7 第二節 資產負債按流動非流動分類80 第三節 流動資產之定義及其相關問題16 第四節 流動負債之定義及其相關問題24 第五節 資產負債按流動非流動分類之缺失35 第三章 運用資金在財務報表分析之適用51 第一節 會計本質與會計資訊在財務分析之限制52 第二節 流動項目與企業流動性之衡量59 第三節 流動項目與企業失敗之預測100 第四章 各項可能之發展方案119 第一節 流動資產按淨變現價值評價119 第二節 放棄現行分類改按其他方式分類129 第三節 提供現金流量資訊136第五章 結論與建議153第一節 結論153第二節 建議156圖表目次圖 3 - 1 流動比率，靜態分析與流動性分析之關係82 圖 3 - 2 製造業現金流程 84 圖 3 - 3 企業失敗前10年間三項比率趨勢圖104 圖 3 - 4 麵包業三項比率趨勢圖107 圖 4 - 1 CCE評價之所得衡量123 圖 4 - 2 投入價值與離去價值關係圖129 表 2 - 1 流動負債之分類27 表 3 - 1 環球水泥財務資料68 表 3 - 2 力霸水泥財務資料69 表 3 - 3 流動資產之同體分析67 表 3 - 4 流動性指數之計算81 表 3 - 5 現金之流入與流出87 表 3 - 6 企業營業與其現金流量關係91 表 3 - 7 現金流量表之較佳格式93 表 3 - 8 政大公司收現估計表97 表 3 - 9 政大公司購買原料付現估計表97 表 3 - 10 政大公司現金預測表98 表 3 - 11 預測企業失敗之實證研究所測試之比率及其結果101 表 3 - 12 企業失敗前各年度財務比率及相對指數表104 表 3 - 13 Dichotomous分類檢定下各比率之錯誤百分比109 表 3 - 14 非流動性比率與流動性比率之預測錯誤率113表 4 - 1 評價方法對決策之攸關分析彙總128 表 4 - 2 忠孝公司資產負債表133-134 表 4 - 3 忠孝公司應收款項及融資負債到期表135 表 4 - 4 仁愛公司現金流量表140 表 4 - 5 信義公司現金流量表141 表 4 - 6 和平公司現金流量表142 dc.format.extent 115 bytes - dc.format.mimetype text/html - dc.relation (關聯) 國立政治大學 dc.relation (關聯) 會計研究所 dc.relation (關聯) 碩士 dc.relation (關聯) 72 dc.title (題名) 運用資金之性質及其適用之研究 zh_TW dc.type (資料類型) thesis dc.relation.reference (參考文獻) 一、中文書籍1.林志興著，企業對外報導財務預測問題之研究，台北：政大會計研究所碩士論文，民國六十八年八月。 2.洪燦輝著，徵信典範，台北：中華徵信所，民國六十九年十月。 3.陳立志著，公司負債能力，台北：交大管理研究所碩士論文，民國六十五年六月。4.陳藍夫著，企業現金管理之研究，台北：政治大學會計研究所碩士論文，民國七十二年六月。 5.鄭丁旺著，現值會計，台北：自行出版，民國六十九年十月。6.________，中級會計學上下册，台北：自行出版，民國六十八年十月。二、中文期刊：1.陳肇榮著，「多變量區別分析在財務預測上有效運用之探討」，國防管理學報第一期，台北：國防管理學院印行，民國七十三年元月。三、英文書籍1. AICPA. Accounting Research Bulleting No. 43.2.________ .APB Opinion No. 21, Interest on Receivables and Payable.3. ________. Codification of Statements on Auditing Standards, No. 1-39.4. ________. Concepts of professional Ethics, Rules of Conduct.5. ________. Professional Standards, vol. 3. New York: AICPA, 1982.6. Arthur Andersen & Co. Accounting and Reporting Problems of the Accounting Profession, 4th. ed., Chicago, Ill.: Arthur Andersen & Co., 1973.7. Bernstein, Leopold A. Financial Statement Analysis: Theory, Application and Interpretation, 3rd. ed. Homewood, Ill.: Richard D. Irwin, Inc. , 1983.8. Burton, J. C.(ed.) Corporate. Financial Reporting: Conflicts and Challenges. New York: AICPA, 1969. 9. Chambers, R. J., Accounting, Evaluation and Economic Behavior. Englewood Cliffs, N.J. : Prentice-Hall, 1966.10. Edwards, O. Edgar, and Philip W. Bell, The Theory and Measurement of Business Income. Berkeley, CA. :University of California Press, 1961.11. FASB. Financial Accounting Standards-Oringinal Prouncements as of July 1, 1976.12.________. Reporting Income, Cash Flow, and Financial Position of Business Enterprises. Exposure Draft on Statement of Concepts.13. ________.1978. SFAC. No. 1 , Objectives of Financial Reporting by Business Enterprise.14. ________ . SFAC. No. 2, Qualitative Characteristics of Accounting Information. 1980.15. ________. SFAS. No. 5 Accounting for Contingencies. 1975.16. ________. Statement of Financial Accounting Standards, No. 6, Classification of Short-term Obligations Expected to Be Refinanced. 1975.17. ________. SFAS. No. 33, Financial Reporting and Changing Prices .1979.18. ________. SFAS. No. 52, Foreign Currency Translation.1981.19._____¬¬___. SFAS. No. 78, Classification of Obiligations That Are Callable by the Creditor. 1983.20. Finney, H. A. and Herbert E. Miller. Principles of Accounting-Intermediate, 5th. ed. N. J.: Prentice-Hall Inc. 1958.21. Foulke, R. A. Practical Financial Statement Analysis, 6th. ed., New York: McGraw-Hill Inc., 1968.22. Hahakawa, S. I. Language in Thought and Action, 2nd. ed. New York : Harcourt Brace Jovanovich, 1964.23. Heath, L. C. Financial Reporting and the Evaluation of Solvency. New York: AICPA. 1978.24. Hendriksen, Eldon S. Accounting Theory, 4th. ed. Homewood, Ill.: Richard Irwin Inc.25. Horrigan. (ed. )Financial Ratio Analysis. Paul J. Fitzpatrick. “A Comparison of the Ratios of Successful Industrial Enterprise With Those of Failed Companies. ” N. Y.: ARNO Press, 1978. 26. Huizingh, Williams. Working Capital Classification. Ann. Arbor, Michgan: of Michigan Press, 1967.27. Littleton, A. C. and V. K. Zimmerman. Accounting Theory: Continuty and Change. Englewood Cliffs, N. J. : Prentice-Hall Inc., 1962.28. Lough, W. H. Business Finance. New York: Ronald Press, 1917.29. Mason, Perry. Cash Flow Analysis and Fund Statement . New York: AICPA, 1961.30. Mehda, Dileep R. Working Capital Management, Englewood Cliffs, N. J.: Prentice-Hall Inc., 1980.31. Meigs, Walter B., A. N. Mosich, and Charles E. Johnson. Intermediate Accounting, 4th ed. New York: McGraw-Hill Co. 1978.32. Moonitz, Maurice, and Charles C. Stehling. Accounting : an Analysis of Its Problems, vol.1. Brookyn, New York: Foundation Press, Inc., 1952.33. Most, Kenneth S. Accounting Theory, 2nd. ed. 台北：華泰書局，1982.34. Myer, John, Financial Statement Analysis. N. J.：Prentice-Hall Inc., 1969.35. Sanders, Thomas Henry, Henry Rand Hatfield, and Underhill Moore. A Statement of Accounting Principles . New York : AIA. 1938.36. Smith, Keith V. Guide to Working Capital Management. New York: McGraw-Hill Co. 1981.37. Tamari, M. Financial Ratios, Analysis And Prediction . London: Paul Elek Ltd. 1978.四、英文期刊1. Ball, R. “Changes in Accounting Techniques and Stock Prices.” Empirical Research in Accounting, Selected Studies 1972. Journal of Accounting Research, Supplement to vol. 10.2. Beaver, W. 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