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  • 學位論文

不合營業常規之判斷─由博達、力霸等案之異常財務報表談起

The Judgment of the Non-Arm's Length Operation-Regarding the Unusual Financial Statement of Procomp Case and Rebar Case

指導教授 : 王志誠
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摘要


因應現代商業潮流及世界性,但亦因此特殊之經營方式導致有諸多商業交易異常但又為商業間慣常營運手段之情形,致使公司間商業交易之判斷是否符合商業利益及保護大眾投資者之權益,即為目前重要之課題。希冀由案例中財務報表所顯現之異常情形,比較及分析其中異常之處與實際事實原因對照,藉此可看出營業不合常規之情形,以供大眾之投資人得以在公司故意隱匿異常原因或為不正經營時之判斷,投資人在公司弊端已顯露徵兆而未及發生時可即時避免,保護投資人之權益。 係因財務報表得以表彰商務行為,惟財務報不實應如何判別?或者以較清楚明白的方式予以表明公司之實際經營狀況,例如用會計師在財務報表之附註方式或意見書,財務報告之明確化,加重會計師責任,其基礎原理及法律適用上之侷限性、適用上之侷限性及整體公平性,以及不合營業常規之判定與構成要件,進而探討公司法第369條之4之民事責任與證券交易法第171條第1項第2款之刑事責任,藉由我國司法實務相關案例探討最高法院判決之評釋觀看公司不合營業常規之判斷與會計財務報表之關連:案例中所呈現不合營業常規判斷之類型、在財務報表上之異常情形、不合營業常規在財務報表上之徵兆及案件整理與分析表,進而提出修法建議。

並列摘要


In response to the growing global trend of how modern businesses operate, a lot of commercial transactions can lead to unorthodox situations, and as such situations become common practices between the operating businesses, it would be foreseeable to have conflict of interests between the commercial interests of the companies and the public interests of the investors to arise from these types of transactions. How one determines whether such conflict of interests exists, and if these unorthodox practices are lawful and allow protection for the public interest, is one urgent task. The hope is that by looking at the unusual circumstances indicated in financial statements, comparing and analyzing these irregularities with findings supported by facts and practicing reasonable control, it becomes obvious for suspicious activities to be seen in the course of routine business, and provides the basis for investors to look for clues, like any deliberately concealed causes in the form of operating exceptions, or signs that a company is not practicing sound judgments. Investors would then be able to make fair judgments for allocating their investments by scrutinizing a company’s financial statement, and looking for signs of suspicious activities that are precursors to unlawful events before they take place. And as such, the investors would also be able to avoid imminent catastrophic events, and obtain the much needed protection for the interests of investors. As financial statements are results from conducting business, how to decipher the reality of fabricated financial statement is an important task. Or to put it simplyfor the sake of argument, by using items such as the accountant’s notes and comments on the financial statements, more specific representations of the explicates in the financial statement, financial reports, or even increasing accountant liability, the limitations on the basis of principles and the application of law, the limitations applicable to the overall fairness, as well as the constituent elements applicable to the supported business decisions that are out of bound in the realm of sound business practices, and, to explore the Civil Liability Company Law and the Securities Exchange Act section 369-4 of the Article 171 paragraph criminally 1, paragraph 2. Therefore in reviewing the relevant judicial practice of the Supreme Court of Review case Discussion release, and in connection with a company’s irregularities in the routine business practices on the financial statements alongside its accounting practices; these cases help to explore the conventional judgments rendered in the case of unusual financial situations in the financial report, conventional signs of irregularities from sales on financial statements , and with the case collation and analysis table, so that we may make proper recommendations for amending the law.

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