| dc.contributor.advisor | 何怡澄 | zh_TW |
| dc.contributor.author (Authors) | 吳佳穎 | zh_TW |
| dc.creator (作者) | 吳佳穎 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 14-Sep-2009 13:42:14 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 13:42:14 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 13:42:14 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096255022 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32341 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 96255022 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 近年來，隨著民眾對政府部門資訊透明化的需求，以及資訊與通信技術(ICTs)的進步，政府開始使用網際網路來做為財務資訊揭露的媒介，希望藉此提升政府財務資訊的透明度，來降低其與人民間資訊不對稱的情形，以有效改善政府之治理情形及增進社會大眾對政府的瞭解與信賴感。 因此，本研究之主要目的為探討地方政府網站揭露資訊之決定因素。以我國二十五縣市政府為研究對象，利用2009年2月期間各縣市政府網站之揭露情況來進行計點，計點項目分為財務訊息提供的類型、財務訊息揭露的特性及網站設計的可親近性三個部份，以實際計點結果作為各地方政府網路財務訊息揭露程度的指標，並以此為應變數，接著，以單變數檢定與迴歸分析來探討各地方政府2006年與2007年之政治競爭活動、經濟變數、財政狀況、相關媒體報導，以及網路使用情形等獨立變數與我國地方政府網路財務資訊揭露程度之關聯性。 單變數檢定結果發現，地方政府網路財務資訊之揭露程度，顯著受到政黨一致性、人口數、教育水準等變數所影響。迴歸結果顯示，2006年與2007年之迴歸結果並沒有太大的差異，「人口數」對網站財務資訊整體揭露程度，具有顯著的負向關係；「公共債務餘額」與網站財務資訊整體揭露程度、提供類型、揭露特性呈顯著的正相關；「新聞能見度」取log後，與網站設計的可親性呈現顯著的正相關。 | zh_TW |
| dc.description.tableofcontents | 章節目錄 第壹章 緒論...1 1.1研究動機與目的...1 1.2研究方法與範圍...3 1.3研究架構...3 第貳章 文獻回顧...5 2.1 財務資訊揭露之目的與原則...5 2.2 財務資訊揭露管道...10 2.3 組織特性與網路財務資訊揭露...12 2.4 政府財務資訊揭露之相關文獻...15 2.5 文獻小結...19 第參章 台灣地方政府資訊揭露之相關法令...22 3.1我國政府機構揭露資訊相關法規...22 第肆章 研究方法...32 4.1 研究架構與資料來源...32 4.2 變數定義...34 4.3變數之敘述統計...52 4.4實證模型...56 第伍章 實證結果...57 5.1 t檢定與Wilcoxon檢定結果分析...57 5.2 迴歸分析...62 第陸章 結論與建議...70 6.1 結論...70 6.2研究限制...73 6.3後續研究方向...73 參考文獻...75 表次與圖次 表2.1 財務資訊揭露程度衡量方式之文獻彙整 17 表2.2 影響政府財務資訊揭露程度的因素之文獻彙整 19 圖4.1 研究架構 33 表4.1 變數資料來源 34 表4.2 財務訊息揭露的類型評估項目與指標以及計點細目 42 表4.3 財務資訊揭露特性之評估項目與指標以及計點細目 43 表4.4 網站設計可親性之評估項目與指標以及計點細目 44 表4.5 各縣市政府網站財務揭露程度 46 表4.6 各縣市政府網站財務揭露程度計分表 47 表4.7 獨立變數之定義與預期符號 52 表4.8 變數統計概況 55 表5.1 網站財務訊息揭露整體程度之t檢定與Wilcoxon檢定 60 表5.2 財務訊息提供類型之t檢定與Wilcoxon檢定 60 表5.3 財務訊息揭露特性之t檢定與Wilcoxon檢定 61 表5.4 網站設計可親近性之t檢定與Wilcoxon檢定 61 表5.5 自變數之VIF值 63 表5.6 變異數同質性檢定 63 表5.7 2006年自變數間之Pearson相關係數 64 表5.8 2007年自變數間之Pearson相關係數 64 表5.9 迴歸結果─2006年 68 表5.10 迴歸結果─2007年 69 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096255022 | en_US |
| dc.subject (關鍵詞) | 網路揭露 | zh_TW |
| dc.subject (關鍵詞) | 透明度 | zh_TW |
| dc.subject (關鍵詞) | 地方政府 | zh_TW |
| dc.subject (關鍵詞) | 財務資訊 | zh_TW |
| dc.title (題名) | 台灣地方政府網路揭露財務資訊品質之決定因素 | zh_TW |
| dc.type (資料類型) | thesis | en |
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