臺灣博碩士論文加值系統

租賃交易為國內外經濟活動中，一直充分著越發重要的角色，作為一種快捷、便利，以獲取資產，取用融資的方式，而在表外融資最主要的方法即長期租賃，租賃又為現行流行且傳統的表外融資途徑。國際會計準則理事會(IASB)，進而對「融資租賃」與「營業租賃」做進一歩的標準規範，主要考量融資性租賃提供了企業另一種資金方式，其核心變化修改即廢除了「營業租賃」，通盤標準制定承租人對租賃一概認列使用權資産和租賃負債(排除租賃期≤12個月/低價值資産租賃)，並計提折舊和按有效利率設算利息費用，費用的認列變化，稅前損益也隨之變動。另最終目標也是為解決資產負債表外融資之風險。
本研究主要目的在於探討適用新租賃準則公報 (IFRS16) 取代租賃公報(IAS17)對企業會計資訊的影響，藉此評估採用新準則IFRS16後，企業對財務報表使用者對於準則的改變所帶來的影響及因應措施。
根據本研究實證結果發現，適用新租賃準則公報(IFRS16)公報，有認列租賃負債 (LEASELIA)之企業，對稅前淨利 (Pretax Income, PI)占比營業淨利Operating Income, OI) (PI/OI) 是有顯著之影響，但對負債比率(DB)及總資產(SIZE) 無顯著影響但呈正相關。

Leasing transactions have always played an increasingly important role in domestic and foreign economic activities. As a fast and convenient way to obtain assets and obtain financing, the most important method of off-balance sheet financing is long-term leasing. Popular and traditional off-balance sheet financing. The International Accounting Standards Board (IASB) has further standardized the standards for "financial lease" and "operating lease", mainly considering that financial lease provides another way of financing for enterprises. The core change is to abolish "operating lease". ”, the overall standard is formulated. The lessee recognizes the right-of-use asset and lease liability for the lease (excluding the lease period ≤ 12 months / low-value asset lease), and accrues depreciation and calculates the interest expense based on the effective interest rate. Recognition of expenses Changes, pre-tax profit and loss will also change. Another ultimate goal is to address the risk of off-balance sheet financing。
The main purpose of this study is to explore the impact of the application of the New Leasing Standards Bulletin (IFRS16) instead of the Leasing Bulletin (IAS17) on corporate accounting information to assess the impact of the adoption of the new Standard IFRS16 on the impact of the enterprise on the changes in the Standards for users of the financial statements and the response measures.
According to the empirical results of this study, it is found that the company that applies the new lease standard bulletin (IFRS16) bulletin, has recognized lease liabilities (LEASELIA), the proportion of pretax income (Pretax Income, PI) to operating income Operating Income, OI) (PI/ OI) has a significant effect, but has no significant effect but positive correlation on debt ratio (DB) and total assets (SIZE).

摘要--------------------------------------------------i
ABSTRACT---------------------------------------------ii
誌謝-------------------------------------------------iii
目錄--------------------------------------------------iv
表目錄------------------------------------------------vi
圖目錄-----------------------------------------------vii
第一章緒論----------------------------------------------1
1-1 研究背景與動機-------------------------------------1
1-2 研究目的與方法-------------------------------------3
1-3 研究架構-------------------------------------------3
第二章文獻探討與建立研究假說------------------------------6
第一節 新租賃會計準則(IFRS16)概論------------------------6
2-1-1 新租賃會計準則(IFRS16)修訂的背景-------------------6
2-1-2 新租賃會計準則(IFRS16)定義及影響-------------------9
2-1-3 租賃定義要素流程---------------------------------13
2-1-4 IFRS16與IAS17主要區別----------------------------14
2-1-5其他租賃議題--------------------------------------17
第二節文獻探討-----------------------------------------18
2-2-1文獻探討議題--------------------------------------18
第三章研究方法------------------------------------------25
3-1 研究模型與變數-------------------------------------25
3-2 研究期間、資料來源，與限制--------------------------27
第四章 實證結果與分析------------------------------------29
4-1 敘述統計分析---------------------------------------29
4-2 皮爾森(pearson)相關係數分析------------------------32
4-3 迴歸分析------------------------------------------34
4-4 差異中之差異法Difference in Difference-------------36
第五章結論與建議----------------------------------------38
5-1 研究結論------------------------------------------38
5-2 未來建議------------------------------------------39
參考文獻.----------------------------------------------41

一、中文文獻
王韋量 (2017)，營業租賃資本化對權益資金成本之影響，國立臺北商業大學，會計財務研究所學術論文。
方順逸 (2019)，IFRS16租賃公報影響試析，貨幣觀測與信用評等，IFRS專題，第138期，頁86-93。
李淑華 (2014)，營業租賃資本化負債之評價與對公司系統風險影響之研究，中華會計學刊第 201407 (10.1)期，頁33-63。
李宜樺、張文珍 (2016)，IFRS16租賃會計新時代-企業應如何迎戰，會計研究月刊第366 期，頁108-113。
李宜樺、張文珍 (2016)，聚焦IFRS 16 產業衝擊－生技醫療、農業生技業，會計研究月刊第 371 期，頁94-97。
林琇宜、陳淑芬 (2018)，IFRS16新租賃準則介紹及導入實務因應建議，證券暨期貨月刊，第36卷11期，頁23-37。
金融監督管理委員會 (2017)，我國於108年接軌國際財務報導準則第16號「租賃」。
金融監督管理委員會 (2018)，金管會提醒公開發行公司及早因應國際財務報導準則第16號「租賃」(IFRS 16)之採用。
風昕蘋 (2020)，新租賃準則IFRS16實施前後對企業財報影響之研究，開南大學，商學院學術論文。
財團法人中華民國會計研究發展基金會台灣財務報導準則委員會 (2019)，國際財務報導則第16號「租賃｣。
財團法人中華民國會計研究發展基金會台灣財務報導準則委員會 (2003)，國際會計準則第 17 號「租賃｣。
許新圓 (2019) ，導入國際財務報導準則16號對我國上市公司財務報導之影響，國立政治大學，會計學系碩士學術論文。
梅元貞、江景清 (2017)，財務分析觀點下所產生之新租賃會計準則-IFRS16 承租人會計介紹，主計月刊第741期，頁70-74。
張書瑋 (2018)，表外到表內 IFRS 16邁向租賃資本化，會計研究月刊第 390期，頁72-82。
楊孟萍 (2018)，IFRS16租賃解析(一)-辦認租價與租賃期間，月旦會計財稅網。
楊孟萍 (2018)，IFRS16租賃解析(五)-售後租回與轉租，月旦會計財稅網。
楊其恆 (2020)，以訊號理論探討IFRS 16對設備租賃決策之潛在影響，國立臺灣大學資訊管理研究所碩士論文。
郭婉婷 (2012)，IFRS租賃草案實施對財務報表產生之影響，國立臺灣大學會計學研究所學術論文。
郭麗園 (2019)，IFRS16租賃會計新時代，主計月刊第764期，頁44-49。
葉芳琪 (2017)，國際財務報導準則第16號公報對零售業影響之探究，國立臺灣師範大學，高階經理人企業管理碩士在職專班(EMBA)學術論文。
陳麗雲 (2018)，IFRSs時代來臨-淺談企業應如何迎戰租賃新時代，主計月刊第752期，頁36-40。
陳雅琳、林琇宜、陳淑芬 (2016) ，IFRS16 租賃全解析十大關鍵一次搞定，安侯建業聯合會計師事務所稅務專欄。
謝馥蔓 (2019)，IFRS 16之採用是否提供更價值攸關之租賃資訊，國立政治大學，會計學係學術論文。
蔡宜廷 (2020)，租賃會計新時代，IFRS16之挑戰與因應，證券服務第668期。
鍾怡如 (2018)，我國採用IFRS16租賃之政策評估與推動說明，證券暨期貨月刊第36卷11期，頁5-13。
顏信輝 (2013)，租賃會計下之資產負債表外融資，主計月刊第695期，頁36-45。

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