新商業會計法之會計資訊揭露

A discussion on accounting information disclosure under new business accounting law

陳南廷(Nan-Ting Chen)

指導教授 ： 陳櫻琴

中原大學/法學院/財經法律研究所/碩士(2016年)

https://doi.org/10.6840/cycu201600147

摘要

商業會計法可謂我國商業的根本大法，其法律位階為處理商業會計事務所應依循之最高階。在司法實務上，只要與經濟有關之犯罪，多涉及商會法中有關會計資訊揭露不實之處罰，其影響層面相當廣泛，有加以研究之必要。
商會法近年為因應國際化趨勢，配合國際財務報導準則(IFRSs)而做大幅度修正，主要目的為使我國商業會計事務之處理，能與世界各國趨於一致並與國際接軌，有利增加財務報表的透明度與可比較性。本文針對商會法中有關會計資訊揭露之條文，作通盤整理與解析，檢討新修法是否符合IFRSs之精神。並搜尋我國有關會計資訊揭露不實之司法判決，瞭解法院對會計資訊揭露不實等經濟犯罪之見解，並選取具代表性之案例，加以介紹、評析及檢討商會法在實務運作上是否能達成立法目的，並分類商業對會計資訊揭露不實之手法，藉由我國司法判決實務案例，從不同角度切入，觀察法制建構之可行性、有效性，並以會計實務之論點來強化法律規範。
本文最後對現行商會法提出數點建議，以期能為在法律專業與會計專業間，建立一條溝通無礙的管道，盡一棉薄之力。

關鍵字

商業會計法,會計資訊揭露 ； 國際財務報導準則 ； 國際中小企業會計準則

並列摘要

Business Entity Accounting Act (“BEAA”) is a fundamental law of Taiwan, and this is the highest-level law concerning business entity accounting to abide by. In law enforcement of economic crime, most penalized cases relate to disclosing false accounting information under the BEAA. The level of influence is pervasive and it is necessary to research further.
In response to recent international trends, the BEAA has been thoroughly amended to make it compliant with the International Financial Reporting Standards (IFRSs), the purpose being to synchronize the content and application of Taiwan’s BEAA with practices of other countries around the world. It is beneficial to increasing the transparency and comparability of balance sheets. This study discusses and analyzes laws related to disclosure of accounting information under the BEAA and reviews whether the newly amended law is consistent with the spirit of IFRSs. In addition, this study collected judicial decisions regarding false disclosure of accounting information in Taiwan to gain a fuller understanding of court opinions regarding economic crime. This study also introduces, assesses, and reviews representative cases to determine whether in actual practice the BEAA does attain its legislative purposes. This study also categorizes the various ways of false disclosure of business entity accounting information, analyzing Taiwanese court decisions from various angles to assess the feasibility and efficacy of developing a legal structure for this issue. It is hoped that the points discussed in this study contribute to the enhancing of related legal norms.
Finally, this study presents several suggestions for the current BEAA to contribute to smoother communication between the legal and accounting professions.

並列關鍵字

Business Accounting Law ； disclosure of accounting information ； International Financial Reporting Standards ； International Financial Reporting Standards for Small and Medium-sized Enterprises

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