未上市公司網站財務資訊揭露程度之探討-應用資料探勘法

根據現行法規，只有強制上市櫃公司公佈財務狀況，不管是投資人，還是一般的求職者，想要知道行業發展狀況，來決定是否投資或從業都只能從上市櫃公司的資訊來分析。雖然上市櫃公司通常會佔據業內大部份的GDP，但上市櫃公司大多已有成熟穩健的經營模式，往往也是業內寡頭，新創企業家往往難以插足，只能另尋商機，因此上市櫃公司的狀況，參考價值不及大量非上市櫃公司的資訊大。另外上市櫃公司提供職缺有限，大部份人仍然只能到非上市櫃的中小企業工作，故而很多人無法只參考上市櫃大公司的表現來決定未來就業方向。因此本研究希望透過資料探勘技術，分析非上市櫃公司的網絡資訊揭露程度，期望能夠協助新創企業家及準就業者決定未來的行業方向。以本研究為例，可以揭示出現時非上市櫃公司的財務資訊揭露程度，企業家及準就業者未來也能用此方式進行資料探勘，統計並尋找自身需要的資訊，協助作出商業上的決策。

關鍵字

非上市櫃公司；資料探勘；財務資訊揭露

並列摘要

According to the current regulations, only listed companies are required to announce their financial status, so investors and job seekers who want to know the development of the industry and decide whether to invest or work can only analyze the information from listed companies. Although listed companies usually account for most of the industry's GDP, most of the listed companies have mature and stable business models and are often the oligarchs in the industry, so it is often difficult for new entrepreneurs to get involved and they have to look for business opportunities. In addition, the number of jobs available in listed companies is limited, and most people can only work in non-listed SMEs. Therefore, this study aims to analyze the extent of information disclosure of non-listed companies through data mining technology, hoping to help new entrepreneurs and potential employees decide their future career direction. This study, for example, can reveal the current level of financial information disclosure of non-listed companies, which can be used by entrepreneurs and prospective employees in the future to conduct data exploration, and to compile and find the information they need to make business decisions.