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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/88336

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88336

Title:	審計報告之資訊內涵－運用於財務危機之預測 Study on Application of Information Content of Audit Reports to Financial Distress Forecast Model
Authors:	蔡麗君 Tsay, Lih Jiun
Contributors:	周玲臺 Lynette Chou, Ling Tain 蔡麗君 Tsay, Lih Jiun
Keywords:	審計報告財務預測授信管理 Audit Report Financial Forcast Credit Management
Date:	1994
Issue Date:	2016-04-29 15:29:54 (UTC+8)
Abstract:	近年來由於經濟景氣的因素及製造業與建築業的景氣停滯，使得銀行的逾放比率及金額大增，遂使得銀行經營更加困難。根據現行辦法規定，當企業向銀行申請融資額度超過三千萬以上者，必須檢附會計師的融資簽証報告，且融資簽証業務一直都是會計師主要的業務之一，故本研究將探討審計報告的資訊內涵－運用於財務危機之預測，即是結合財務報表的資訊及審計報告意見型態的資訊建立一套較佳的財務預警模式，以探討審計報告的資訊內涵於財務預警的貢獻。
Description:	碩士國立政治大學會計學系 82353022
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003430
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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