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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「」 「 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 29 ) 〈TOP〉
  1. 5. 周上順,「金融資產證券化之真實出售課題探討 兼論相關合併報表處理」,國立台灣大學財務金融研究所碩士論文,民國93年6月。
  2. 6. 林志吉,「金融資產證券化及其法律機制之探討」,台灣金融財務季刊第三輯第三期,民國91年9月,頁1-12。
  3. 8. 財團法人會計研究發展基金會財務會計準則委員會,財務會計準則公報第三十三號、「金融資產移轉及負債消滅之會計處理準則」,民國92年5月。
  4. 14. 陳萬金,「金融資產證券化對整體金融市場之影響」,台灣金融財務季刊第三輯第三期,民國91年9月,頁44-60。
  5. 15. 張瑜芳,「金融資產移轉及證券化之會計處理探討」,國立台灣大學會計學研究所碩士論文,民國93年6月。
Times Cited (6) 〈TOP〉
  1. 周沛誼(2012)。金融海嘯後金融資產證券化會計處理之再探討。臺灣大學會計學研究所學位論文。2012。1-127。 
  2. 廖月蟾(2009)。資產證券化之會計處理暨課稅實務探討。臺北大學會計學系學位論文。2009。1-99。
  3. 李宗翰(2009)。金融資產證券化之創始機構破產隔離法制-以真實買賣原則為中心。政治大學法律學研究所學位論文。2009。1-205。
  4. 朱家輝(2009)。我國金融商品相關會計準則與國際財務報導準則之差異探討。臺灣大學會計學研究所學位論文。2009。1-118。
  5. 陳穎君(2009)。金融危機與會計資訊─以次級房貸與證券化相關商品為例。臺灣大學會計學研究所學位論文。2009。1-160。
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