政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/64493

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/64493

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64493

Title:	從會計內控與行政慣例探討首長特別費
Authors:	馬秀如馬秀如;董保城
Contributors:	會計系
Keywords:	會計內控;行政慣例;制度;法律;行政規則;內部控制;首長特別費;不實報銷;社群;記帳;列報;填補漏洞
Date:	2008-05
Issue Date:	2014-03-06 16:47:24 (UTC+8)
Abstract:	證券市場所謂之「人頭戶」並非法律名詞,依一般之觀念,此指行為人基於某種目的,而以他人名義於證券商開立帳戶,或利用他人已開立之證券帳戶買賣有價證券,並就該證券帳戶交易所得自負盈虧,亦即取得人頭戶使用之途徑應有「以被授權人身分代理開戶並使用」、「借用他人已經開設之帳戶」二種情形。"
Relation:	月旦法學, 156, 47-58
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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