Reference: | 一、中文文獻
行政院主計處(2007),《中央政府普通基金普通公務會計制度》,臺北:行政 院主計處。
吳培儷和陸宛蘋(2002),「台灣非營利部門之現況與組織運作分析」,《康寧 學報》,4,163-165。
宋旻語與林江亮(2009),「自由現金流量對私立大學校院成長機會之影響」,《教育研究集刊》,55(2),69-98。
林江亮與陳盈志(2010),「自由現金流量對非營利組織成長機會與監督效果之影 響」,《會計學報》,3(1),1–20。
姚秋旺(2007),《政府會計(含非營利會計)》,臺北:華泰文化事業有限公司。
黃明聖與謝淑津(2006),《臺灣中央政府的資產負債表–資產管理及負債控制》,臺北:雙葉書廊有限公司。
二、英文文獻
Baber, W., and A. Gore (2008), “Consequences of GAAP disclosure regulation: Evidence from municipal debt issues,” The Accounting Review, 83(3), 565-591.
Core, J. E., W. R. Guay, and R. S. Verdi (2006), “Agency problems of excess endowment holdings in not-for-profit firms,” Journal of Accounting and Economics, 41, 307-333.
Dittmar, Mahrt-Smith, and Dervas (2003), “International corporate governance and corporate cash holdings.” Journal of Financial and Quantitative Analysis, 38, 111-134.
Fama, E. and M. Jensen (1983), “Separation of ownership and control,” Journal of Law and Economics, 26, 301–325.
Fisman, R. and R. Hubbard (2002), “Governance, endowments, and the nonprofit form,” Working Paper, Columbia University.
Froelich, A. (1999), “Diversification of revenue strategies: Evolving resource dependency in nonprofit organizations, ” Nonprofit and Voluntary Sector Quarterly, 28(3), 248-268.
Fisman, R. and R. Hubbard (2003), “The role of nonprofit endowments,” in E. Glaeser (Eds.), The Governance of Not-for-Profit Organizations, 217-234, Chicago: University of Chicago Press.
Fisman, R. and R. Hubbard (2005), “Precautionary savings and the governance of nonprofit organizations,” Journal of Public Economics, 89, 2231–2243
Gentry, W. M. (2002), “Investment and endowment accumulation: The case of not-for-profit hospitals,” Journal of Health Economics, 21, 845-872.
Gore A. (2009), “Why Do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings,” The Accounting Review, 84(1), 183-207.
Hansmann, H. (1980), “The role of non-profit enterprise,” Yale Law Journal, 89, 835–901.
Hansmann, H. (1990), “Why do universities have endowments?” Journal of Legal Studies, 19, 3-42.
Hansmann, H (1996), “The ownership enterprise,” Harvard university press, Cambridge, MA.
Harford, J. (1999), “Corporate cash reserves and acquisitions,” Journal of Finance, 54, 1969-1997.
Jensen, M., and W.H. Meckling (1976), “Theory of the firm: Managerial behavior, agency costs and ownership structure,” Journal of Financial Economics, 3, 305-360.
Jensen, M. (1986), “Agency costs of free cash flow, corporate finance, and takeovers,” American Economic Review, 76 (2), 323- 329.
Keynes, J.M. (1936), “The general theory of employment, interest and money.” Harcourt Brace, London.
Kim, C., D. Mauer, and A. Sherman (1998), “The determinants of corporate liquidity: Theory and evidence.” Journal of Financial and Quantitative Analysis, 33, 335-359.
Myers, S. and N. Majluf (1984), “Corporate financing and investment decisions when firms have information that investors do not have,” Journal of Financial Economics, 13, 187–222.
Opler, T., L. Pinkowitz, R. Stulz, and R. Williamson (1999), “The determinants and implications of corporate cash holdings,” Journal of Financial Economics, 52, 3-46.
Peumau, S., H. (2007), “Financial statement analysis and security valuation,” New York, McGraw-Hall
Standard and Poor`s, (1999), Public Finance Criteria, New York, NY: McGraw-Hill.
三、網路資源
中華民國統計資訊網。「縣市重要統計指標查詢系統」。民國102年4月12日,取自:http://ebas1.ebas.gov.tw/pxweb/Dialog/statfile9.asp
審計部全球資訊網(審計報告)。民國102年3月1日,取自: http://www.audit.gov.tw/bin/home.php |