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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/93706
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93706


    Title: 租稅與企業投資決策之研究
    Authors: 陳肇榮
    Chen, Zhao-Rong
    Contributors: 鄭邦琨
    Zheng, Bang-Kun
    陳肇榮
    Chen, Zhao-Rong
    Keywords: 會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1974
    Issue Date: 2016-05-06 14:07:28 (UTC+8)
    Abstract: 首章緒論,概述租稅規劃、企業決策、及投資決策等之意義、性質及方法。第二章起分別將收回年限法、投資報酬率法、現值法等投資決策的評量方法,分章討論。先敘其意義及計算方法,再考慮租稅因素對投資決策之影響,並各舉一例以釋明之,最後則評述各該決策方法、及對投資如何作妥善之安排。第五章論長期租賃之運用,蓋其兼有理財與投資兩方面之決策,評估其利弊如何,並考慮有關之租稅問題。末章結論,對租稅規劃之利益加以比較分析,並對非租稅之因素及不確定性,亦一併加以討論。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002008809
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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