政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/13816
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/13816


    Title: 財務預測制度之探討
    Authors: 林國全
    Date: 2003-06
    Issue Date: 2008-12-12 14:03:44 (UTC+8)
    Abstract: 我國現行財務預測揭露制度,在其法源依據、規範內容、及實務運作上皆有其未盡妥適之處,已如本文前述之探討。然限於個人能力,本文之論述僅侷限於法律規範之問題,而未能綜合財務、會計、審計等相關領域,做通盤性檢討。故本文見解容或有思慮不夠周詳之處。惟制度之運作是否能發揮其預期功能,其法規規範之良窳,有重大影響。而目前國內自法律觀點探討財務預測制度之論文,並不多見。本文乃不揣淺陋,提出個人見解,供先進賢達批判指教,更期能拋磚引玉,引發對財務預測制度更多之探討,進而促使財務預測制度之規範,能予合理周全之修正,發揮其應有之功能。
    Relation: 月旦法學雜誌,97,267-281
    Data Type: article
    Appears in Collections:[Department of Law] Periodical Articles

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