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    Title: 銀行徵授信人員信任程度及會計知識對財務資訊判斷差異之研究
    Other Titles: The effect of trust and accounting knowledge on financial judgment : the viewpoint of bank officers
    Authors: 吳姿瑩;Wu, Tzu-ying
    Contributors: 淡江大學會計學系碩士在職專班
    黃振豊
    Keywords: 盈餘管理;應收帳款;徵信;授信;財務分析;信任;earning management;Accounts Receivable;Credit analysis;Trust
    Date: 2010
    Issue Date: 2010-09-23 16:35:08 (UTC+8)
    Abstract: 近年來銀行授信業務已逐步演變成制度化的風險評估,惟徵授信人員對於風險的辨識與衡量仍是最終的決策依據,授信5P分析中更著重於還款財源究竟為何,而評估還款財源的依據則源自於財務報表;因此徵授信人員不但需熟稔財務分析,更需要具備相當的會計知識來辨別管理當局會計政策對於財務報表可能的操弄,達到授信風險評估且進而形成決策依據;此外,與授信戶之的信任關係及徵授信人員自身對他人的信任程度,也影響了授信業務的進展。
    本研究主要在探討銀行徵授信人員的信任程度與會計知識對於財務資訊判斷上的差異情形;以三種管理當局壞帳提列的方式來檢測受測人員判斷的差異,透過隨機抽樣的問卷調查,蒐集國內銀行徵授信人員之有效問卷共179份,並以因素分析、單因子變異分析、迴歸分析等統計分析後發現:
    (一)銀行徵授信人員的會計知識對於含糊的財務解釋判斷有顯著差異;而當授信年資越長以及證照數量越多者,對於無效財務解釋判斷有顯著差異;對於完整的財務解釋,則需要具有高會計知識者才能夠明確判斷。
    (二)銀行徵授信人員內心信任程度越高者,越能接受無效的財務解釋,而社會制約信任程度高者,則對於接受完整解釋達顯著水準。
    綜合以上,建議銀行徵授信人員除了透過經驗的累積來判斷授信可能的風險外,對於一般公認會計原則等會計方面的訊息應加強了解,才能夠明白管理當局對於會計政策有無操弄甚至能夠洞悉有無隱含於財務報表中的風險;另外雖然信任客戶能夠使得授信業務能夠順利推展,惟仍應保持專業上的懷疑態度以及警覺,始能對授信戶違法的情況做出適當判斷,進而保障債權。
    The study investigates the effect of Trust and Accounting knowledge on financial judgment on bank officers. This study uses questionnaire survey method, and the samples are collected from Taiwan’s bank officers. The results show that bank officers with higher level of trust may easier judge insufficient explanation as sufficient explanation than those bank officers with lower level of trust; and bank officers with higher accounting knowledge may likely make more correct judgment for their client explanations than those with lower knowledgeable bank officers.
    The results show that bank officers should strengthen accounting knowledge and have attitude of professional doubt in order to discover the risk in financial statement.
    Appears in Collections:[會計學系暨研究所] 學位論文

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