| Reference: | 一、中文部份
l. 丁玉山，退休成本之會計處理，東吳大學會計研究所，民國六十六年七月。
2.丁丁/冬冬，"老有所終：員工退休金會計處理"，實用稅務上、中、下，民國七十三年十月，第16 ~20 頁；民國七十三年十一月，第35~38 頁；民國七十三年十二月，第30~36 頁。
3. 王美蘭，"民營企業退休金制度之研究"，台灣經濟研究月刊，民國七十一年三月，第104~119 頁。
4. 王美蘭，"民營企業退休基金成本精算之探討"，今日會計季刊，民國七十年六月，第21~31 頁。
5 王錦祥，退休金提撥問題之研究，東吳大學會計研究所，民國七十六年六月。
6. 朱炳坤，勞基法退休金有關規定對企業影響之初步探討，私立逢甲大學經濟研究所，民國七十七年一月。
7. 邱忠榮，"退休金計劃的基本要素"，壽險季刊，民國七十三年九月，第81~91 頁；民國七十三年十二月，第41~61 頁。
8. 何培基編譯， SAS/PC 高等統計上、下冊，初版，台北：松崗電腦圖書資料有限公司，民國七十八年一月。
9. 林純瓊，"退休金提撥制度對產業界之街擊"經濟前瞻季刊，民國七十六年一月，第62~65 頁。
10. 林清山，心理與教育統計學，第十六版，台北：東華書局，民國七十九年二月。
11.周茂柏譯，商用統計學上、下冊，第三版，台北：曉園出版社，民國七十七年八月。
12.吳文彬，"營利事業列支職工退休金費用之研究"，財稅研究，民國七十六年一月，第43~50 頁。
13.林柄滄，"談退休金提撥及會計處理"，會計研究月刊，民國七十六年三月，第64~69 頁。
14.柴松林，統計學，第五版，台北：三民書局，民國七十七年九月。
15黃迪安譯，"美國勞工退休制度的探討"，社區發展季刊，民國七十三年九月，第88~91 頁。
16.許鶯珍，民營企業退休金管理之研究，國立政治大學會計研究所，民國六十九年六月。
17. 黃文政，企業退休計劃之財務管理兼論勞動基準法之退休金問題，國立台灣大學商學研究所，民國七十五年六月。
18. 陳錦慧，我國職工退休金制度之研究，私立逢甲大學保險研究所，民國七十四年六月。
19. 曾季國，退休金會計處理研究，國立政治大學會計研究所，民國七十五年六月。
20. 張輝煌編譯，實用多變量分析，初版，台北：建興圖書企業有限公司，民國七十八年四月。
21. 楊國樞、文崇一、吳聰賢、李亦園，社會及行為科學研究法上、下冊，第十二版，台北：東華書局，民國七十七年五月。
22. 碩成，"我國石化業退職給付之研究"，勞工研究，民國七十三年七月，第93~102 頁。
23. 劉佳珍，"我國現行勞工退休準備金制度之探討"，勞工研究季刊，民國七十五年十月，第76~86 頁。
24. 劉裕寬，"美國企業退休年金發展的探討"，壽險季刊，民國七十三年九月，第161~170 頁。
25. 劉芬美，"台灣地區各產業勞工退休準備金提撥率之估算"，企銀季刊，民國七十六年七月，第29~59 頁。
26. 鄭丁旺，中級會計學上、下冊，第三版，台北：作者自印，民國七十六年十一月。
27. 鄭存誠，勞基法對企業經營的影響之研究，國立政治大學企管研究所，民國七十五年六月。
28. 賴朝明，"談美國之退休基金"，今日合庫，民國七十四年十一月，第84~99 頁。
29. 蔡金生，民營企業員工退休金提存方法之研究，私立逢中大學保險研究所，民國七十四年六月。
30. 蔡桂紅，我國勞動基準法退休金提撥及管理之研究，私立逢中大學保險研究所，民國七十六年六月。
二、英文部份
1. Accounting Standards Committee, "Accounting for Pension Costs, "Statement of Standard Accounting Practice No.24, reprinted in Accountancy (November 1984), pp.178-185.
2. Allen, Everett T., Joseph J. Mclone and Jerry S. Rosenbloom, Pension Planning, 5th Edition, (Homewood Illinois: Richard D. Irwin, Inc., 1984).
3. Accounting Principles Board, "Accounting for the Cost of Pension Plans," APB Opinion No.8, (New York: AICPA, November 1966).
4. Arnott, Richard J. and Mark Gersovite, "Corporate Financial Structure and The Funding of Private Pension Plans, "Journal of Public Economic, Vol.13 No.2 (April 1980), p.232-247.
5. Anderson, T. W., An Introduction to Multivariate Statical Analysis, 2th Edition, (New York: John Wiley & Sons, Inc., 1984).
6. Brownlee, II, E. Richard and S. David Young, "Pension Accounting: A New Proposal," The CPA Journal, (July 1985), pp.28-34.
7. Berenson, Mark L., David M. Levine and Matthew Goldstein, Intermediate Statistical Methods and Applications - A Computer Package Approach, (New Jersey: Prentice-Hall, Inc., 1983).
8. Dankner, Harold, Kennth L. Friedman and Murray H. Goldstein, "Financial Accounting: How Are Companies Affected by the Preliminary Views?" Financial Executive, (December 1983), pp.12-21.
9. Dewhirst, John F., "A Conceptual Approach to Pension Accounting, " The Accounting Review, (April 1971), pp.365-373.
10. Evans, Andrew, "Future Provision and The Influence of The Past," Accountancy, (August 1988), pp.117-118.
11. Financial Accounting Standards Board, "Accounting and Reporting by Defined Benefit Pension Plans, "Statement of Financial Accounting Standards No.35, (Stamford: FASB, March 1980).
12. Financial Accounting Standards Board, "Disclosure of Pension Information," Statement of Financial Accounting Standards No.36, (Stamford: FASB, May 1980).
13. Financial Accounting Standards Board, "Employers` Accounting for Pensions and Other Postemployment Benefit, "Dicussion Memorandam, (Stamford: FASB, 1983).
14. Financial Accounting Standards Board, "On Major Issues Related to Employers` Accounting for Pensions and Other Postemployment Benefits," Preliminary Views, (Stamford: FASB, 1982).
15. Financial Accounting Standards Board, "Employers` Accounting for Pensieons," Statement of Financial Accounting Standards No.87, (Stamford: FASB, December 1985).
16. Financial Accounting Standards Board, "Employers` Accounting for settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits," Statement of Financial Accounting Standards No.88, (Stamford: F ASB, December 1985),
17. Francis, Jere R. and Sara Ann Reiter, "Determinats of Corporate Pension Funding Strategy," Journal of Accounting and Economics, Vol. 9-, No.1 (April 1987), pp.35-59.
18. Hardiman, Patrick F. and William R. Schuartz, "Developments in Pension Accounting," The Accountants Digest, (April 1986), pp. 26-33.
19. Harper, JR. Rebert M., William G. Mister, and Jerry R. Strawser,"`"`"```` "Capsules and Comment," Journal of Accounting Research, Vlo.25, No.2
(Autumn 1987), pp.327-330.
20. International Accounting Standards Committee, "Accounting for Retirement Benefits in the Financial Statement of Employers, Internatinal Accounting Standard No.19, (IASC, 1983).
21. Johnson, Kichard A. and Dean W. Wichern, Applied Multivariate Statistical Analysis, 2th Edition, (New Jersey: Prentice-Hall, Inc., 1988).
22. Kieso, Donald E. and Jerry J. Wegandt, Intermediate Accounting, 5th Edition, (New York: John Wiley & Sons, Inc., 1986).
23. Lucas, Timothy S. and Betsy Ann Hollowell, "Pension Accounting: The Liability Question," Journal of Accountancy, (October 1981), pp.57-66.
24. Mills, Robert H., "SFAS 87:An Improvement in Pension Reporting?" The CPA Journal, (July 1989), pp.36-42.
25. Mittelstaedt, H. Fred, "An Empirical Analysis of The Factors Underlying The Decision to Remove Exess Assets from Overfunded Pension Plans," Journal of Accounting and Economics, Vol.11 (August 1989), pp.399-418.
26. Pesando, James E. "The Usefulness of the Wind-Up Measure of Pension Liabilities: A Labor Market Perspective," The Journal of Finance, Vlo.XL,No.3 (July 1985), pp.927-942.
27. Rue, Joseph C. and David E. Tosh, "Continuing Unresolved Issues of Penssion Accounting," Accounting Horizons, (December 1987), pp. 21-27.
28. Stone, Mary and Robert W. Ingrarm, "The Effect of Statement No.87 on the Financial Reports of Early Adopters," Accounting Horizons, (September 1988) ,pp.48-61.
29. Stone , Mary, "A Financing Explanation for Overfunded Pension Plan Terminations," Journal of Accounting Research, Vol.25 No.2 (Autumn 1987), pp.317-326.
30. Schroeder, Richard G., Levis D. McCullers and Myrtle Clark, Accounting Theory--Text and Readings, 3th Edition, (New York: John Wiley & Sons, Inc., 1987).
31. Thomas, Jacob K., "Corporate Taxes and Definded Benefit Pension Plan," Journal of Accounting and Economics, Vol.10, No.3 (July 1988), pp .199-237.
32. Thomas, Jacob K., "Why do Firms Terminate Their Overfunded Pension Plan? " Joural of Accounting and Economics, Vol.11, No.4 (Norvember1989), pp. 361-398.
33. Tepper, 1., "Taxation and Corporate Pension Ploicy, " Journal of Finance, (1981),pp.1-13.
34. Watts, R. and J. Zimmerman, "Toward a Positive Theory of the Determination of Accounting Standards," The Accounting Review, (January 1975), pp.112-134.
35. Willinger, G. Lee, "A Contingent Claims Model for Pension Costs," Journal of Accounting Research, Vol. 23, No.1 (Spring 1985), pp.351-359.
36. Zuber, George R., "What Auditors Should Know About F ASB Statement No .87," Journal of Accountancy, (March 1988), pp.38-48. |
