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政大典藏 > College of Commerce > Department of Finance > Theses > Item 140.119/87733

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87733

Title:	衍生性金融商品之會計處理與課稅規定
Authors:	何依倫
Contributors:	林全何依倫
Keywords:	衍生性課稅
Date:	1996
Issue Date:	2016-04-28 16:03:41 (UTC+8)
Abstract:	政府為發展台灣成為亞太營運中心，對於金融機構的金融管制措施遂逐步放寬，加上金融機構間競爭日漸激烈，衍生性金融商品市場的規模開始有快速的成長趨勢。鑑於台灣的衍生性金融商品市場正值起步階段，我們有必要對衍生性金融商品的特性予以了解，進而分析其會計處理與課稅規定。
Description:	碩士國立政治大學財政學系 83255017
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002369
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

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