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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/83221


    Title: 企業選擇會計師或代客記帳業者代為辦理會計及稅務事務之考慮因素
    Authors: 王靖惠
    Contributors: 許崇源
    王靖惠
    Date: 2000
    Issue Date: 2016-03-31 14:18:43 (UTC+8)
    Abstract: 各種版本之報稅代理人法草案均以「協助中小企業之報稅」,惟本研究中發現,其中一家受訪者資本額一億,營業額六億,公司員工已達50人,是否仍屬於得以將帳務委外處理的「中小企業」則有待斟酌。且公司的帳務攸關公司決策,企業的發展,乃至影響臺灣的經濟。故於立法時,有必要明文規定符合某一標準始得委任帳務代理人,且法令應導引企業漸漸朝自已記帳為目標。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001966
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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