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dc.contributor.advisor葛家澍
dc.contributor.author卢联生
dc.date.accessioned2016-02-14T02:52:24Z
dc.date.available2016-02-14T02:52:24Z
dc.date.issued2000-08-05 22:43:04.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27976
dc.description.abstract随着经济的发展,企业规模不断扩大,集团企业遂应运而生,接踵而 来的乃是错综复杂的关联方交易,台湾1985年与1998年的两次金融风暴, 皆肇因于不当之关联方交易,显见关联方交易己成为证券市场管理上的重 要课题。 本文系从文献研究与实证研究两方面进行。在文献研究方面,系说明 信息披露之理论基础、财务报告之目标、会计信息之质量特性、关联方交 易常见之类型、非常规交易之型态、非常规交易之目的、关联方交易信息 披露之目的、美国与国际会计准则相关文献之规定、海峡两岸法令对于关 联方交易信息披露之相关规定、法令对关联方交易之限制与禁止规定、关 联方交易及其信息披露违反法令规定所应承担的法...
dc.description.abstractThe economic growth and continuous expansion of company size have resulted in the formation of a number of enterprise groups and then some complicated transactions among their respective related parties. The two financial storms happened in Taiwan during 1985 and 1998 were all arisen out of improper transactions with related parties. Apparently, transaction with related parties has become an ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=4506&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=6871
dc.subject关联方
dc.subject关联方交易
dc.subject关联方交易信息披露
dc.subject法律责任
dc.subjectrelated party
dc.subjectrelated party transaction
dc.subjectdisclosure of information about related party transactionlegal responsibility
dc.title两岸关联方交易信息披露与法律责任之研究
dc.title.alternativeA study on disclosures of information and legal responsibilities about related party transactions in the two sides of Taiwan Strait
dc.typethesis
dc.date.replied2000-08-05
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:B199611011


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