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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/17031
標題: | 應收帳款決定因素之探討 Determinants of Accounts Receivable |
作者: | Shu-Ting Chang 張淑婷 |
指導教授: | 林惠玲(Huei-Ling Lin) |
關鍵字: | 應收帳款,應收帳款承購,最小平方法,追蹤資料模型,景氣, accounts receivable,factoring,OLS,panel data,boom, |
出版年 : | 2013 |
學位: | 碩士 |
摘要: | 信用交易來臨,應收帳款因應而生,應收帳款增加來自賖銷之營業收入,應收帳款減少係因帳款收回或帳款確定無法收回進行沖銷,因此應收帳款存在性隱含營業收入真實狀況及內控制度落實成效,從應收帳款可初步推定企業經營狀況及財務結構,亦可檢視企業是否具財務危機之徵兆。
隨應收帳款產生,應收帳款承購業務近年來在國際貿易間也日漸盛行,該項業務不但可降低呆帳風險、融通資金,亦可因融資方式不同達美化財務報表之目的,因此應收帳款對企業內部及外部報表使用者,皆居重要地位。 影響應收帳款決定因素,包括財務面、總體經濟面、產業面及經營政策面等,因此本研究使用OLS及panel data研究方法進行實證,根據實證結果顯示營業收入淨額、備抵呆帳、淨營業週期天數、負債、景氣與產業特性,皆對應收帳款具顯著影響力。 When the age of Credit transactions comes, accounts receivables generate. Accounts receivables increase from trade on credit terms of sales revenue, and decrease due to accounts recovered or written off. Therefore, the existence of accounts receivables implicit true state revenues and the implementation of the internal control system effectiveness. The business conditions and financial structure can be evaluated by accounts receivables, even the financial risk of enterprise. With generated accounts receivables, the factoring business has become more popular among international trade in recent years. The business can not only reduce the risk of bad debt and finance, but also beautify the financial statements in different ways. Therefore, accounts receivable reports are very important to internal and external corporate users. Determinants of accounts receivable, including the financial side, the overall economic side, the industrial, noodles and operating policies, so this study uses OLS and panel data empirical research methods, based on empirical results show that net sales, allowance, net operating cycle, liabilities, economy and industry, all have significant influence on the accounts receivable. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/17031 |
全文授權: | 未授權 |
顯示於系所單位: | 經濟學系 |
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ntu-102-1.pdf 目前未授權公開取用 | 1.03 MB | Adobe PDF |
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