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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/92955

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/92955

Title:	我國會計師稅務簽證功能之研究
Authors:	許崇源 Xu, Chong-Yuan
Contributors:	鄭丁旺 Zheng, Zheng-Wang 許崇源 Xu, Chong-Yuan
Keywords:	會計師稅務簽證功能會計商業 ACCOUNTING BUSINESS
Date:	1979
Issue Date:	2016-05-06 11:19:26 (UTC+8)
Abstract:	本論文凡一冊，共約六萬字，計分五章，二十餘節。第一章緒論，旨在說明本論文之研究動機、目的、範圍、對象、假設以及研究之方法、限制。第二章會計師之稅務簽證功能，則就理論上探討會計師之稅務簽證功能及有效執行此功能之要件，進而探討影響我國會計師發揮稅務簽證功能之因素。第三章、第四章乃就所蒐集資料，分析我國會計師執行稅務簽證功能之客觀條件，探討影響我國會計師稅務簽證功能之變數及其相對重要性。第五章為論文之彙總，結論與建議。
Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002008084
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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