鑑識會計角度探討企業負面事件影響－以復興航空為例

本研究旨因近年來爆發許多企業營運失敗與財務危機案件，且隨著市場競爭加劇，企業隨時將有面臨財務失敗的可能，財務預警以及鑑識會計也隨之蓬勃發展，其中鑑識會計的功能可拓展為事前預防作用，以此達到興利防弊的效果；故本研究希望以近年來發生之重大企業失敗案件，導入鑑識會計與財務預警觀念與實務，進行個案討論，再運用鑑識會計角度探討企業失敗與偵查，採用“個案研究法”進行分析，並輔以“事件研究法”探討負面事件爆發對於股價之影響作探討，藉由會計上的角度盡早發現弊端，及早提供管理當局採取有效防範措施與建議，另一方面予以投資者與利害關係人借鏡與警惕。　　本研究認為社會應重視過去企業失敗案例，作為日後警惕，了解包括企業營運、財務狀況、公司治理等，且對於負面事件應加以因應，避免造成連帶影響與衝擊；另外對於可能發生營運危機之企業能參考財務指標和預警模型加以輔助判斷；最後建議加強導入鑑識會計於司法訴訟中，藉此提高法院偵查的效率，協助利害關係人解決業務中斷損失與後續債權歸屬，進一步保障社會權益。

關鍵字

鑑識會計；企業失敗；負面事件；財務預警；個案研究

並列摘要

The purpose of this research is that many business failures and financial crisis cases have broken out in recent years. With the intensified market competition, companies will face the possibility of financial failure at any time. Financial early warning and forensic accounting will also flourish. Among them, the function of forensic accounting can be expanded to the role of prevention beforehand in order to achieve the effect of corruption prevention and profits promotion. Therefore, this study hopes to introduce the concepts and practices of forensic accounting as well as financial early warning into major corporate failures that occurred in recent years. By conducting case discussions, and then apply forensic accounting’s perspectives to investigate enterprise’s failure. Additionally, this study using "case study method" for analysis, and supplemented by "event research method" to discuss the impact of negative events which influenced on stock price. Hope to find defects as soon as possible with the perspective of accounting and provide management to take effective precautionary measures and recommendations. On the other hand, it also can provide investors and interested parties with the mirror and vigilance. 　　This study believes that we should focus on failed cases in the past and be vigilant in the future including business operations, financial status, corporate governance, etc. Furthermore, Corporates must respond to negative events efficiently and avoid creating consequential effects. Besides, enterprises that may experience operational crisis can refer to the financial indicators and early warning model to assist in making the judgment. Lastly, the thesis recommend that our country should strengthen the introduction of forensic accounting to improve the efficiency of the court's investigations, help stakeholders resolve business interruption losses and follow-up claims to further protect social rights.