近年績優營造廠及上市櫃公司陸續在經營上，頻頻發生問題，不免讓人質疑營造廠在揭露收入資訊的可靠性，本文研究台灣企業在承包公共工程時，如何透過關係企業作為其整體盈餘管理策略的一部分，希望藉此能提醒主管機關及早準備作好因應措施，與希望透過更多盈餘管理相關資訊的揭露，有助於審計人員對工程收入的評價。 本研究目的主要在探討有二︰營造業在我國目前的經營概況以及營造業操控盈餘的可能方式為何。本研究以2006年至2015年的台灣經濟新報資料庫資料，取得上市上櫃營造業相關營運比率，以多種營運比率的分析及工程收入的狀況，了解目前上市及上櫃營造業獲利能力，透過長期身處營造業的觀察，整理出盈餘管理的可能方式如下：透過良好政商關係方式、建造合約的收入成本認定問題、關係人的關係人交易揭露、利用國稅局查帳的成本依法核定或所得額標準核定來規避帳簿的提供。 Recently, problems erode the business of those blue chip listed and OTC companies of construction industry, making people suspicious about the reliability of their revenues information disclosed. This study is to explore how construction companies manipulate earnings through their related parties. I hope through this study can remind our authorities to take appropriate actions to watch for this problem accordingly, and also can conduce auditors to appraise long-term construction revenues more cautiously. Our research focus is twofold: the overview of the operation business of construction industry in Taiwan thus far, and the possible ways of earnings management. Our financial database is taken from TEJ for the period spanning 2006 through 2015. To understand the profitability of listed and OTC construction enterprises, the analyses of multiple operational ratios are implemented. Furthermore, through my personal long-term observation of construction industry, the possible ways of earnings management are as follows: through good political and business relationship, the recognition of the revenues and costs in construction contracts, the disclosure issues of related parties, through current regulations about certain income tax to evade company books provision.
