English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51716895      Online Users : 597
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/123217


    Title: 大陸台商在兩岸間關係企業交易之探討
    Transactions of Taiwan Enterprises in Mainland China
    Authors: 邱正仁
    Chiou, Jeng-Ren
    林坤霖
    Lin, Kuen-Lin
    黃予評
    Huang, Tzu-Ping
    Contributors: 中國大陸研究
    Keywords: 關係企業交易;台商大陸投資;業務模式
    Related-Party Transactions;Taiwan Enterprises in Mainland China;Transaction Pattern
    Date: 2003-01
    Issue Date: 2019-05-02 10:59:31 (UTC+8)
    Abstract: 本研究從公開財務報表資訊及實務操作的角度切入探討大陸台商在兩岸三地間相關之關係企業交易現況，並深入瞭解兩岸三地目前關係企業之商業交易情形及其經營業務之所有可能模式，以提供相關資訊協助經營決策之執行或兩岸政策之制定。本研究係以一九九七年至二○○○年台灣上市上櫃公司轉投資大陸子公司為研究樣本，透過法令的相關規範、會計處理準則公報及實務運作流程之剖析以瞭解兩岸三地關係企業之交易情形。研究發現（一）台商常透過關係背書保證交易以解決大陸子公司資金取得不易的問題，且不再過度仰賴母公司供應原物料而降低關係銷貨交易；（二）兩岸三地以第三種「未發生關係企業交易」的業務模式最多，透過關係企業銷貨的第二種業務模式達三成左右，但逐年減少，然而從獲利狀況分析，除了上述第二種業務模式外，關係企業交易的業務模式六是台商應有的較佳模式。
    This paper investigates the transaction patterns between Taiwan enterprises and their related parties in Taiwan, offshore areas such as Hong Kong, and Mainland China. Using data from companies listed in Taiwan Stock Exchange and Over-The-Counter from 1997 to 2000, we found that that through financial endorsement by related parties, Taiwan enterprises have resolved difficultiesrelating to obtaining necessary capital in Mainland China. Taiwan enterprises tend to lessen the dependence of subsidiaries in China on their parent company`s supply of materials. In practice, most of Taiwan enterprises adopt the pattern with no related-party transactions. The second pattern of transactions with related-party sales represents about 30% of total related-party transactions and is decreasing year by year. Based on the profitability analysis, in addition to the second pattern, the sixth pattern of related-party transactions in probably a better choice.
    Relation: 中國大陸研究, 46(1), 23-45
    Data Type: article
    Appears in Collections:[中國大陸研究 TSSCI] 期刊論文

    Files in This Item:

    File Description SizeFormat
    491.pdf1344KbAdobe PDF2254View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback