本研究是以台灣上市公司為研究對象，研究2009年-2013年上市公司受到財報各類資產項目的影響，探討財報各類資產項目變動與公司價值之間的關聯性，分為兩大構面來探討，一為資產餘額變動比率，其包含現金餘額變動比率、存貨餘額變動比率、應收帳款餘額變動比率、有價證券餘額變動比率、固定資產餘額變動比率；二為資產比率的變動，其包含現金比率的變動、存貨比率的變動、應收帳款比率的變動、有價證券比率的變動、固定資產比率的變動，探討兩大構面的增減與公司價值之間的關係。以Petersen迴歸模型為解釋對象，並有以下重大發現，其一、資產餘額變動比率構面而言，存貨餘額變動比率的增加將有利於公司價值的提升；其二、資產比率的變動構面而言，現金比率的變動增加將有利於公司價值的提升；其三、資產比率的變動構面而言，應收帳款比率的變動增加將有利於公司價值的提升。 By employing the firms listed in Taiwan Stock Exchange over the period 2009-2013 as our samples, this study investigates whether firm value would be affected by various assets in balance sheet. In this study, two aspects are classified for investigation. One is to explore whether the changes of diverse assets (i.e. stock change) would affect firm value, and the other is to examine whether the change of the ratios in term some asset items (i.e. ratio change), including cash over total assets, account receivable over total assets, and so on would affect firm value. The study reveals several important findings as shown below. First, as for the stock change, the study finds that inventory change would enhance firm value. Second, regarding to ratio change, the study reveals that not only would cash over asset ratio have positive impact on firm value, but also account receivable over asset ratio enhance firm value.