Academic literature on the topic '財務會計'

LANGUAGE NOTE | Document text in Chinese; abstract also in English.當代西方面臨多重挑戰，有些是理論層面的，有些是實踐層面的。目前佔主導地位的西方世俗文化的普世主義的道德和生命倫理學工程認為道德基礎可以從道德哲學系統中的有效論證來獲得。這種思維方式源於西元前5 世紀希臘的世俗化，並在13 世紀的西方獲得新生。其後的體系基於對理性的信仰，喪失了維繫西方基督教信仰的承諾，導致康德的理性主義道德工程。1970 和80 年代出現的西方生命倫理學對個體自主性的強調試圖得到這一道德工程的印證，但這種努力已經擱淺：期望依賴普世主義的術語，通過有效理性論證來確保具體內容的所有嘗試，到頭來都不過是乞題論證、循壞論證、或無窮後退，因為人們沒有可能通過對基本前提和證據規則的理性反思來必然地達成共識。人們總是需要進一步的背景前提和規則。從歷史的脈絡來看，一旦西方世俗道德反思拋棄其上帝之眼的視角，標杆化的世俗道德體系就會陷入麻煩。一切強調無名氏的道德視角，無論是以沒有境遇的道德主體身份出現，還是以大多數人的最大利益原則出現，都無法提出標杆化的規範內容。文章認為，西方現代社會-民主制福利國家醫療資源的配置方式所引發的財政上的不可持續的危機帶來三個基本難題：(1) 醫療權利一旦確立，它們所帶來的道德風險；(2) 依靠後人為今人交付醫療服務的做法所帶來的人口風險；(3) 社會保險計劃誘發政治家玩弄空頭支票所帶來的政治風險。西方社會所面臨的危機，無論是經濟上的，還是文化上的，都為我們提供了很好的理由說明我們需要重新考量構建在中國文化視域下的、更有能力迎接21 世紀倫理學挑戰的生命倫理學。Unnoticed by many bioethicists, the very foundations of the dominant Western secular morality, and by extension the foundations of the dominant secular bioethics of the West, have been brought into question. After Immanuel Kant (1724-1804) and in the light of arguments by philosophers from G.W.F. Hegel (1770-1831) to Richard Rorty (1931-2007) and Gianni Vattimo (1936-), it has become ever clearer that neither the content of the dominant Western secular morality nor the content of the dominant Western bioethics can be secured as canonical through sound rational argument. Western secular morality and Western secular bioethics have become foundationless. They are not secured by a canonical moral rationality or by being anchored in being as it is in itself. Theimplications are wide-ranging. This paper sketches both what it means to do bioethics after foundations, and what opportunities exist for rethinking the possibilities for a Chinese bioethics.Among the difficulties of the Enlightenment moral project is that it attempted to understand individuals in anonymously universalist terms. To do this, individuals had to be considered outside of their social and historical contexts. They were as a consequence portrayed as bare moral agents. This is most saliently the case with Immanuel Kant, who understands his morality in terms of the kingdom of ends, within which all members, save God, are fully interchangeable. The members of the kingdom of ends are persons without sex, sexual orientation, species-membership, history, or family. This state of affairs is tied to a universalist, egalitarian vision of persons and society, which in the West has been understood in terms of a social-democratic morality and political agenda. The difficulty is that it is now clear that there is a challenge to the financial sustainability of healthcare allocation within social-democratic welfare states. The difficulties stem from at least three challenges to its sustainability: (1) the moral hazard due to the inclination to overuse entitlements once they are established, (2) the demographic hazard due to relying on future generations to pay for the health care of current recipients (i.e., when there are fewer children, financing becomes difficult), and (3) the political hazard due to social insurance schemes that reward politicians for promising benefits even when sufficient funds may not be available.For scholars doing bioethics in China, this state of affairs means that Chinese bioethicists are freed from having to meet secular Western bioethicists on the terms established by secular Western bioethicists. Instead, they can fashion an authentically Chinese bioethics, which nests its own moral commitments within the traditional Confucian moral narrative of China. A Chinese bioethics need not, and should not, in content or form be like the bioethics of the dominant secular morality and bioethics of the West. Given the character of secular morality and bioethics, given its inability to establish a universal, canonical morality through sound rational argument, as well as given the particularity of all morality and bioethics that possesses content, and given the promising moral content salient in Chinese culture, a move by Chinese to establish a Chinese bioethics becomes quite plausible.DOWNLOAD HISTORY | This article has been downloaded 46 times in Digital Commons before migrating into this platform.

碩士
國立政治大學
會計研究所
85
The Financial Accounting Standard Board''s (FASB) emerging issues task force (EITF) was formed in 1984 and, since, has deliberated and resolved a number of perplexing issues encountered by practitioners. EITF was formed to respond to a need for timely guidance in resolving emerging accounting issues and to limit the number of issues requiring formal pronouncements by the FASB. 　　In Taiwan, there is a comittee like EITF to resolve accounting issues encountered by practitioners. This research want to understand the charcacters of those accounting issues and to sutdy whether our Statements of Financial Accounting Standards is suitable for businesses of Taiwan.

碩士
國立政治大學
會計學系
90
Recently, the corruptions of private universities and colleges have emerged, and attract much concern from the public. This study evaluates the current financial structure of and the financial accounting standards for private universities and colleges. The current financial structure is evaluated by using percentage analysis and relevant financial ratio analysis. To explore this issue more in depth, the study discuss the financial structure based on the scales of size, the organization types, the operating natures, and normal-abnormal separation of private universities and colleges. Besides, this study compares the accounting standards of private universities and colleges with Generally Accepted Accounting Principles and provides revise proposals. This study also establishes proper assumptions for private schools’ depreciable fixed assets and observes the effect of the change on the depreciation accounting on the financial ratios. Empirical results show that tuition revenues are the primary income resources of private schools. The subsidies and donations occupy second big share. The expenditures of the instruction and the administration are the major items of the regular expenditures. Fixed assets have the biggest percentage of the total assets, and the current assets and long-term investments are the second and the third respectively; the depreciable assets are about 50％ of the total assets; As a whole, the fluidity of the private schools is sound, and the debt ratio is about 14％; ROA is about 10％, and ROE is about 11％; regular expenditures are about 70％ of total incomes. Under the assumptions of this study, we found that current surplus/ total incomes ratio and debt ratio are greatly affected, and regular expenditures/total incomes ratio, current surplus/total incomes ratio, fixed assets/total assets ratio, and long-term capital/fixed assets ratio are significantly different. According to the results above, this study suggests that the depreciable fixed assets of the private universities and colleges be depreciated during the useful life, and the accounting standards be accordant with GAAP. Last but not the least, we should establish GAAP for the non-profit organizations as soon as possible.

碩士
國立政治大學
經營管理碩士學程(EMBA)
94
Finance and Accounting reports have the function of providing business managers financial information. Through analysis and consolidating of this information the managers may make sound decisions in business operations. A company without sound finance and accounting management usually won’t last for long. Due to its complicated operation methodology, and the great impact to social security, life insurance industry is often under high degree supervisory of government in every country. In Taiwan there is no exclusive insurance accounting principles, as a result, the government supervisory unit and life insurers can’t have a standardized financial reporting to reflect their operation result truly, nor can they effectively achieve supervisory objectives or prevent the potential risks which insurers face. Developed countries such as U. S. has the Financial Accounting Standards Board, (FASB) raises many times related guidelines of US insurance industry’s accounting principles. For example in 1982 the Board raised FAS 60, and FAS 97, FAS 113 in later days. Such guidelines of insurance accounting principles are sufficient for the business operations needs. This paper is developed based on the Taiwan life insurance accounting process principles and US related financial accounting guidelines, taking the financial reports of one insurer as example, to calculate the variance under two different sets of accounting regulations. Our finding is, unlike the US accounting system which is based on Generally Accepted Accounting Principles, (GAAP) and Statutory Accounting Principle, (SAP), Taiwan’s life insurance accounting system, underlying assumptions are not clear enough, as well as the concept of adapting Statutory accounting (or supervisory accounting), makes our financial reports not able to present the real operating results of life insurers. As a result our accounting system fails to align with international practices. This paper suggests that, In Taiwan there are both newly set up insurers and insurers established for long time, while their business models are different, under the complicated insurance. Applying the US accounting principles may improve certain defects, however we must make comprehensive assessment, balance the insurers’ view, consider possible impact, comply with supervisory unit, and feasibility of practice, then implement consistently to obtain the best effects.