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融資性租賃實務操作與實務判決探討

為了解決金管會ifrss下載專區的問題，作者蔣逸華 這樣論述：

In the 1970s, with the shift to capital-intensive and high-tech industries, the Taiwanese economy began to introduce financing leasing business based on the needs of Taiwan’s industrial environment. Based on potential customers’ ( lessees ) specific machine equipment models and specific condition

demand, the lessors will make the leasing and machinery equipment supplier contract of sale, as designated by the lessee specification conditions to purchase machinery and equipment, agreed path by the supplier to its machinery equipment (lease subject) delivered to the lessee; and the leasing ind

ustry and the lessee enter into a financing lease contract, and the parties agree that the lessee shall pay the rent to the leasing industry during the lease period, so that the lessee has the right to possess, use and earn the lease target, and may stipulate unconditional transfer lease after the l

ease term expires. Ownership of the property to the lessee, or the lessee can repurchase the lease less than the fair market value of the lease, or may have to renew the lease. This transaction behavior model has the same effect on the real use of the lease object and the purpose of financing le

nding. There are many kinds of doctrines in practice, such as the unnamed contract similar to the lease (the Taiwan High Court is the fourth in the eighty-eight years) Judgment on the 19th, the High Court of Taiwan in the 87th year of the word No. 1448 to 1448 ), the lease said (Taiwan's Taipei Dist

rict Court, 71 years v. word sixty-four Judgment, the Supreme Court’s 87th syllabus on the ninth civil ruling, and both financing and guarantees (Taiwan Kaohsiung District Court 72 years v. No. 5262), with retention of title installment sale says (Taipei, Taiwan Defangfayuan seventies v. One word f

irst one hundred nineteen judgment), consumer lending money to say different legal nature (the Supreme Court on the typewriter ninety eight hundred forty-one first judgment), etc. a Summary . Recently, in response to market financing and financial planning needs, financial leasing operation exte

nds more in the "financial matter" instead of "financing" transactions, the operation used in science and technology, aviation, shipping industry and the emerging biotechnology Medical, green energy and others. Furthermore, based on financial leasing business operations’ flexibility, and due to the

equipment leasing with a collateral value underlying properties, the leasing credit and credit tenant's requirements relatively low threshold, so the leasing market is growing fast. Taipei leasing business by Trade Association Leasing Yearbook 2014 economic overviewed the status of business develo

pment, 103-year lease of all members of the Association alone financial leasing business, compared with an increase of 102 annual contract volume grew 42 percent in which the business transaction object Mainly small and medium-sized enterprises with a capital of less than 100 million yuan, accountin

g for about 87% of the total contract value. This shows that the financing lease business plays in our economic development and financing pipeline indispensable role to help enterprises to obtain the right to use the machinery equipment and flexible use of funds to strengthen the SME Business an

d financial planning, as well as between the supplier and the enterprises acting as important media to promote the development of Taiwan's machine tool suppliers accelerating the circulation of machinery and equipment.

財務報告不實之實證研究--以證券交易法之刑事責任為中心

為了解決金管會ifrss下載專區的問題，作者饒婉菱 這樣論述：

中文摘要 為了讓證券市場可以正常運作，公開原則的展現與落實極為重要，投資人可以藉此透明、公平的機制，去了解公司的內部資訊與財務訊息，進而做出投資決策。而財務報告是投資人了解公司營運活動的重要來源，公司也負有定期、即時公開財務資訊之義務，我國證券交易法對財務報告內容不實情事有課予刑事、民事責任。 財務報告包含了四大財務報表、重要會計項目明細表、及其他有助於財務報表使用者決策之揭露事項及說明。由於證券交易法在財務報告不實之刑事責任，有證交法第171條、第174條之重複適用可能，且該2個條文在構成要件、刑度上均有不同，造成實務操作上產生疑慮。為了符合刑法謙抑性，財務報告虛偽、隱匿在是否

成立證券交易法上之刑事責任時，應該限縮在有影響投資人作投資決策之時，併納入美國實務上之重大性審查要件，來為判斷標準。 本文從量化實證之研究方式，就證券交易法關於財報不實之3個條文「第20條第2項」、「第174條第1項第5款」、「第174條第1項第6款」，以司法院法學檢索系統來進行判決搜尋，並進行統計分析。統計分析包括：案件歷審狀況、管轄法院、被告數量、被告身分或職位、犯罪動機、犯罪樣態、不實文件種類、有罪與否、刑度、是否緩刑等作統計。最後，綜合整理上開論述，並提出修法建議，希望能作為我國財務報告不實相關刑事責任之參考。