| dc.contributor.advisor | 何怡澄 | zh_TW |
| dc.contributor.author (作者) | 吳佳穎 | zh_TW |
| dc.creator (作者) | 吳佳穎 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 14-九月-2009 13:42:14 (UTC+8) | - |
| dc.date.available | 14-九月-2009 13:42:14 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-九月-2009 13:42:14 (UTC+8) | - |
| dc.identifier (其他 識別碼) | 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 |
| dc.relation.reference (參考文獻) | 一、中文部分 | zh_TW |
| dc.relation.reference (參考文獻) | 李少琦，(2008)，「中國地方政府財務透明度─自願性網路財務揭露之決定因素」，國立政治大學財政研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 徐雅慧，(2008)，「台灣地方政府財務課責─自願性網路財務揭露之決定因素」，國立政治大學財政研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 郭振雄、何怡澄，(2009)，「中國各地方政府自願在網路揭露財務資訊之比較研 究」，中國大陸研究季刊，第52卷第1期，頁28-58。 | zh_TW |
| dc.relation.reference (參考文獻) | 網際網路 | zh_TW |
| dc.relation.reference (參考文獻) | 行政院主計處網站 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.dgbas.gov.tw/mp.asp?mp=1 | zh_TW |
| dc.relation.reference (參考文獻) | 行政院主計處統計資訊網 | zh_TW |
| dc.relation.reference (參考文獻) | http://61.60.106.82/pxweb/Dialog/statfile9.asp | zh_TW |
| dc.relation.reference (參考文獻) | 中央選舉委員會 | zh_TW |
| dc.relation.reference (參考文獻) | http://210.69.23.140/cechead.asp | zh_TW |
| dc.relation.reference (參考文獻) | 審計部全球資訊網 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.audit.gov.tw/Web/Default.aspx | zh_TW |
| dc.relation.reference (參考文獻) | 知識贏家網站 | zh_TW |
| dc.relation.reference (參考文獻) | http://kmw.ctgin.com.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 聯合知識庫網站 | zh_TW |
| dc.relation.reference (參考文獻) | http://udndata.com/ | zh_TW |
| dc.relation.reference (參考文獻) | 自由新聞網 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.libertytimes.com.tw/index.htm | zh_TW |
| dc.relation.reference (參考文獻) | 行政院研究發展考核委員會網站：九十七年數位落差調查統計報告http://www.rdec.gov.tw/ct.asp?xItem=4024389&ctNode=11171&mp=100 | zh_TW |
| dc.relation.reference (參考文獻) | 台北縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.tpc.gov.tw/web/Home?FP=1064 | zh_TW |
| dc.relation.reference (參考文獻) | 宜蘭縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.e-land.gov.tw/mp.asp?mp=4 | zh_TW |
| dc.relation.reference (參考文獻) | 桃園縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.tycg.gov.tw/main/main_index.aspx | zh_TW |
| dc.relation.reference (參考文獻) | 新竹縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.hsinchu.gov.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 苗栗縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.miaoli.gov.tw/index.asp | zh_TW |
| dc.relation.reference (參考文獻) | 台中縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.taichung.gov.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 彰化縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.chcg.gov.tw/index.asp | zh_TW |
| dc.relation.reference (參考文獻) | 南投縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.nantou.gov.tw/big5/index.asp | zh_TW |
| dc.relation.reference (參考文獻) | 雲林縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.yunlin.gov.tw/home.asp | zh_TW |
| dc.relation.reference (參考文獻) | 嘉義縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.cyhg.gov.tw/chinese/index.aspx | zh_TW |
| dc.relation.reference (參考文獻) | 台南縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.tainan.gov.tw/cht/index/index.aspx?absolute=1 | zh_TW |
| dc.relation.reference (參考文獻) | 高雄縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.kscg.gov.tw/tw/home/index.aspx | zh_TW |
| dc.relation.reference (參考文獻) | 屏東縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.pthg.gov.tw/Default.aspx | zh_TW |
| dc.relation.reference (參考文獻) | 台東縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.taitung.gov.tw/tw/index.aspx | zh_TW |
| dc.relation.reference (參考文獻) | 花蓮縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.hl.gov.tw/ch/index.aspx | zh_TW |
| dc.relation.reference (參考文獻) | 澎湖縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.penghu.gov.tw | zh_TW |
| dc.relation.reference (參考文獻) | 基隆市政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | https://www.klcg.gov.tw/index.jsp | zh_TW |
| dc.relation.reference (參考文獻) | 新竹市政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.hccg.gov.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 台中市政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.tccg.gov.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 嘉義市政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.chiayi.gov.tw/index.htm | zh_TW |
| dc.relation.reference (參考文獻) | 台南市政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.tncg.gov.tw/default.asp | zh_TW |
| dc.relation.reference (參考文獻) | 台北市政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.taipei.gov.tw/cgi-bin/SM_theme?page=483f9393 | zh_TW |
| dc.relation.reference (參考文獻) | 高雄市政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.kcg.gov.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 金門縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.kinmen.gov.tw/Layout/main_ch/index.aspx?frame=17 | zh_TW |
| dc.relation.reference (參考文獻) | 連江縣政府網站 2009/02/28 | zh_TW |
| dc.relation.reference (參考文獻) | http://www.matsu.gov.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 二、英文部分 | zh_TW |
| dc.relation.reference (參考文獻) | Breet, E. A. “Voluntary Agencies as Development Organizations: Theorizing the Problem of Efficiency and Accountability,” Development and Change, vol.24, no. 2 (1993), pp.269-303. | zh_TW |
| dc.relation.reference (參考文獻) | Brusca, Isabel and Vicente Montesinos, “Are Citizens Significant Users of Government Financial Information? ” Public Money and Management, vol. 26, no. 4 (2006), pp. 205-209. | zh_TW |
| dc.relation.reference (參考文獻) | Caba Perez, C., Antonio M. Lopez Hernandez,T, Manuel Pedro Rodriguez Bolivar, “Citizens’ access to on-line governmental financial information : Practices in the European Union countries,” Government Information Quarterly, vol. 22, no. 2 (2005), pp.258–276. | zh_TW |
| dc.relation.reference (參考文獻) | Caba Perez, C. and Antonio Lopez Hernandez, “Latin-American Public Financial Reporting : Recent and Future Development,” Public Administration and Development, vol. 27, no.3 (2007), pp.139-157. | zh_TW |
| dc.relation.reference (參考文獻) | Camoes, Pedro J., Susana Margarida Jorge, Maria Jose Fernandes, “Conformity and Diversity of Accounting and Financial Reporting Practices in Portuguese Local Government,” Canadian Journal of Administrative Sciences, vol. 24, no. 1(2007), pp. 2-14. | zh_TW |
| dc.relation.reference (參考文獻) | Cheng, Rita H., “An Empirical Analysis of Theories on Factors Influencing State Government Accounting Disclosure,” Journal of Accounting and Public Policy, vol. 11, no.1 (1992), pp.1-42. | zh_TW |
| dc.relation.reference (參考文獻) | Evans III, John H. and James M. Patton, “Signaling and Monitoring in Public-Sector Accounting,” Journal of Accounting Research, vol. 25, no.3 (1987), pp.130-158. | zh_TW |
| dc.relation.reference (參考文獻) | FASB, Steesing Committee Report Series, Business Reporting Research Project─Electronic Distribution of Business Reporting Information,(2000). | zh_TW |
| dc.relation.reference (參考文獻) | GASB, (2002), Report on the GASB Citizen Discussion Groups on Performance Reporting (Norwalk). | zh_TW |
| dc.relation.reference (參考文獻) | Harvey, J. W. and K. F. McCrohan, “Strategic Issues for Charities and Philanthropies,” Long Range Planning, vol. 21, no. 6 (1988), pp.44-55. | zh_TW |
| dc.relation.reference (參考文獻) | Healy, P.M. and K. G. Palepu. “The effect of firms` financial disclosure policies on stock prices,” Accounting Horizons, vol. 7, no.1 (1993), pp. 1-11. | zh_TW |
| dc.relation.reference (參考文獻) | Herzlinger, Regina E., “Can Public Trust in Nonprofits and Governments Be Restored?” Harvard Business Review, vol. 74, no. 2 (1996), pp.97-107. | zh_TW |
| dc.relation.reference (參考文獻) | Ingram, Robert W., “Economic Incentives and the Choice of State Government Accounting Practices,” Journal of Accounting Research, vol. 22, no. 1(1984), pp.126-144. | zh_TW |
| dc.relation.reference (參考文獻) | Ingram Robert W., and Douglas V. DeJong, “The Effect of Regulation Local Government Disclosure Practices,” Journal of Accounting and Public Policy, vol. 6, no.4 (1987), pp.245-270. | zh_TW |
| dc.relation.reference (參考文獻) | Jensen, M. C. and W. H. Meckling, “Theory of Firm Managerial Behavior, Agency Costs and Ownership Structure,” Journal of Financial Economics, vol.3, no.4(1976), pp.305-360. | zh_TW |
| dc.relation.reference (參考文獻) | Khurana, Inder K., Raynolde Pereira, and Xiumin Martin, “Firm Growth and Disclosure: An Empirical Analysis,” Journal of Financial and Quantitative Analysis, vol. 41, no. 2 (2006), pp.357-380. | zh_TW |
| dc.relation.reference (參考文獻) | Lang, Mark H. and Russell J. Lundholm, “Disclosure Policy and Analyst Behavior,” The Accounting Review, vol. 71, no. 4 ( 1996), pp. 467-492. | zh_TW |
| dc.relation.reference (參考文獻) | Laswad, F., Richard Fisher , Peter Oyelere, “Determinants of voluntary Internet financial reporting by local government authorities,” Journal of Accounting and Public Policy, vol. 24, no.2 (2005), pp.101–121. | zh_TW |
| dc.relation.reference (參考文獻) | Mulgan, R. 2000. “Accountability: An Ever-Expanding Concept?” Public Administration, vol. 78, no.3 (2000), pp. 555-573. | zh_TW |
| dc.relation.reference (參考文獻) | Robbins, Walter A. and Kenneth R. Austin, “Disclosure Quality in Governmental Financial Reports : An Assessment of the Appropriateness of a Compound Measure,” Journal of Accounting Research, vol.24, no. 2 (1986), pp.412-421. | zh_TW |
| dc.relation.reference (參考文獻) | Rodriguez Bolivar, M. P., Carmen Caba Perez and Antonio M. Lopez Hernandez, “Cultural contexts and governmental digital reporting,” International Review of Administrative Sciences, vol. 72, no.2 (2006), pp. 269–290. | zh_TW |
| dc.relation.reference (參考文獻) | Rodriguez Bolivar, M. P., Carmen Caba Perez and Antonio M. Lopez Hernandez, “E-Government and Public Financial Reporting ︰The Case of Spanish Regional Governments,” The American Review of Public Administration, vol.37, no.2 ( 2007), pp.142-177. | zh_TW |
| dc.relation.reference (參考文獻) | Sengupta, P., “Corporate Disclosure Quality and the Cost of Debt,” The Accounting Review, vol. 73, no. 4 (1998), pp. 459-474. | zh_TW |
| dc.relation.reference (參考文獻) | Sloan, Richard G., “Financial accounting and corporate governance : a discussion,” Journal of Accounting and Economics, vol. 32 (2001), pp.335–347. | zh_TW |
| dc.relation.reference (參考文獻) | SustainAbility Ltd, United Nations Environment Programme (UNEP). 1999. Engaging Stakeholders 1999. The Internet Reporting Report. Beacon: London. | zh_TW |
| dc.relation.reference (參考文獻) | Torres, L., “Accounting and Accountability : Recent Developments in Government Financial Information Systems,” Public Administration Development, vol. 24, no. 5 (2004), pp.447-456. | zh_TW |
| dc.relation.reference (參考文獻) | Zimmerman, Jerold L., “The Municipal Accounting Maze：An Analysis of Political Incentives,” Journal of Accounting Research, vol.15, no.1 (1977), pp. 107-144. | zh_TW |
