【作者】 吕芳榕；

【导师】 王华；

【作者基本信息】 暨南大学 ， 会计学， 2005， 博士

【摘要】 经采用访谈式问卷,透过统计学之无母数分析方法,将受访者的意见以Likert量表方式加以汇整,藉以作为主文论述的参考,因子据众多故将统计资料列于本文之后;另外,本研究共分七章,除第一章系简介研究动机与目的,而第七章系属结论性质外,其余五章为主文内容。第二章重点在于详述信托基本概念,广泛讨论信托的特点、功能、分类,信托关系的权利义务及对信托行为的影响,藉以建立信托概念与架构,并作为进一步讨论之基础;第三章重点在于列明产权的基本概念,包括产权的理论,基本内容与所有权制度,同时强调产权与交易成本密切相关,而信托行为必须采行商品所有权的分割方式,经由所有权配置的观念,来完成信托契约的签订,最后经由界定和再转让所有权的契约来达成信托目的;第四章重点在论述产权实务运用,由台湾信托制度的运用实务,来作为大陆信托业之发展策略比较基础,而实务上最为重要的交易定价机制,也是本研究论述的重点;第五章重点在论述信托行为遭受政府干预的影响,故对于租税行为的课税原则与相关税法应有相当程度的认识,同时对于租税法令的影响加以论述;第六章重点在于受托人的论述,尤其是信托业者的内部会计控制及所必须承担的责任,经由指出信托业目前存在的主要问题,说明信托业者应采行之信托会计原则及内部会计控制,同时说明信托业者应注意之风险管理。更多还原

【Abstract】 After uses the questionnaire of personal interview, penetration statistics which the analysis method of nonparametric tests, performs participant’ s opinion by the Likert meter way to collect entire, so as to took the text elaboration the reference, the factor accounting ording to will be multitudinous therefore the statistical data to arrange in order in the appendix; Moreover, this research altogether is divided seven chapters, introduces the research motive and the goal except the first chapter of department, but the seventh chapter of department is outside the conclusion nature, other five chapters for text content. Second chapter approximately with emphasis lies in relates in detail the trust basic concept, widely asks for discussion the trust characteristic, the function, the classification and processing principle the accounting, so as to establishment trust concept and overhead construction, and foundation of as the further discussion; Third chapter key lies in lists the property right the basic concept, including property right basic content and all property rights system, simultaneously emphasizes the property right and the transaction cost close correlation, but the trust behavior must pick the peddler property rights the division way, by way of the property rights disposition idea, completes the trust contract signing, finally and transfers the property rights by way of the limits the contract to achieve the trust goal again; Fourth chapter key carries out present situation in the elaboration property rights, including the trust system property right theory, and by the Taiwan trust system uti 1 ization sol id service, takes the mainland trust industry development strategy comparison foundation, but really serves on the most important transaction fixed price mechanism, also is this research elaboration key point;Fifth chapter key suffers the influence in the elaboration trust behavior which the government intervenes, therefore should have the suitable degree regarding the trust behavior assessment principle and the correlation tax law the understanding; Sixth chapter key lies in bailee’s elaboration, trust industry internal accounting controls the responsibility in particular which and must undertake, by way of pointed out trust industry at present exists the main question, showed the trust industry should pick the essential method which interior of accounting line controls, simultaneously explains the trust industry to be supposed of risk management the attention.更多还原