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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/103936
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/103936


    Title: 我國租賃業訂價決策之研究
    Authors: 陳蓓瑩
    Contributors: 蔡信夫
    陳蓓瑩
    Date: 1984
    Issue Date: 2016-11-14 15:59:58 (UTC+8)
    Abstract: 謝詞
    圖表目次
    第一章 緒論1
    第一節 研究動機與目的1
    第二節 研究方法及範圍2
    第三節 研究之限制4
    第四節 論文結構5
    第二章 租賃價格決策8
    第一節 價格決策之重要性8
    第二節 租賃訂價時應行考慮之因素9
    第三節 租賃之訂價方法18
    第四節 租金支付之方式23
    第三章 理想租賃價格之訂定32
    第一節 投資報酬率之設定32
    第二節 租賃訂價之架構34
    第三節 各項風險因素及其調整因子45
    第四節 租稅導向融資租賃78
    第五節 銷售型融資租賃訂價法83
    第四章 我國租賃業價格訂定之現況97
    第一節 資料之蒐集與分析之方法97
    第二節 實證結果分析99
    第五章 結論與建議126
    第一節 結論126
    第二節 建議129
    附錄A 參考書目134
    附錄B 問卷140
    附錄C 卡方檢定149
    附錄D 作者簡介152
    圖表目次

    3 - 1. 租賃風險期限圖58

    3 - 1. 計算利潤邊際之基本假設36
    3 - 2. 交易成本率38
    3 - 3. 期間風險之利潤調整60
    3 - 4. 租負調整期間為每一年、二年、三年一次之各年租金給付71
    3 - 5. 承諾期間利率風險調整因子75
    3 - 6. 融資租賃所有權利益評估80
    3 - 7. 成本及租金給付85
    3 - 8. 利息費用86
    3 - 9. 總利潤現值87
    3 - 10. 預期租賃利潤90
    4 - 1. 租賃期問100
    4 - 2. 租賃期間訂定之原因101
    4 - 3. 租賃標的物經濟耐用年限103
    4 - 4. 租賃標的物定期檢查狀況調查104
    4 - 5. 期間風險調整因子之決定105
    4 - 6. 通貨膨脹或市場租金成長之預期對訂價之影響107
    4 - 7. 租賃成本之計算108
    4 - 8. 台灣區融資租賃業資金結構來源統計110
    4 - 9. 營業費用率計算之狀況111
    4 - 10. 租賃融資與放款融資風險性之比較112
    4 - 11. 信用評估之項目110
    4 - 12. 租賃標的物殘值之估計及其考慮因素117
    4 - 13. 承諾期間利率風險之處理119
    4 - 14. 滙率變動風險之移轉121
    4 - 15. 租稅利潤移轉之意願122
    4 - 16. 承租人問及租賃隱含利率時回答情況124
    Reference: 一、未出版論文與中文書籍
    1.李漢材,分期付款產品訂價決策之研究,私立文化大學,企業管理研究所碩士論文,民國七十年。
    2.沈樹雄著,財務報表分析,台北:五南圖書公司,民國七十年修訂再版。
    3.周文著,徵信之理論與實務,台北:中華徵信所出版,民國六十八年初版。
    4.孫雙宏,企業資本結構與資金措籌之研究,私立東吳大學,會計研究所碩士論文,民國六十八年。
    5.張信雄著,現代銷售管理的理論與實務,台南:作者自刊,民國六十五年。
    6.陳澄癸著,租賃會計實務,台北:作者自刊,民國七十一年。
    7.陳希沼著,現代行銷學,台北:作者自刊,民國七十年九月再版。
    8.國泰信託譯,租賃知識,原著:宮內義彥,台北:國泰信託管理部,民國六十五年。
    9.廖德英,企業產品定價方法之研究,私立東吳大學,會計研究所碩士論文,民國六十七年。
    10.劉振榮,金融機構對企業中長期授信風險之評估,私立東吳大學,會計研究所碩士論文,民國七十年。
    11.鄭丁旺著,中級會計學下册,台北:作者自刊,民國七十年初版 。
    12.薛昭雄著,商用數學上册,台北:三民書局,民國六十五年初版。
    二、中文期刊
    1.刁明芳著,「錢滾錢不再容易--租賃業面臨考驗」,天下雜誌三十六期,台北:天下雜誌社出版,民國七十三年五月;頁58 - 65。
    2.王玉章著,「資金成本觀念概述」,企銀季刊六卷四期,台北:中小企銀出版,民國七十二年四月:頁55 - 62。
    3.邱靖博著,「利用租賃融資促進投資」,市銀月刊十三卷七期,台北:市銀行出版,民國七十一年七月:頁10 - 18。
    4.陳綺虎著,「淺談租賃及其風險管理」,保險系刊創刊號,台北:私立淡江大學保險系出版,民國六十九年十一月:頁63 - 65。
    5.陳祖培、張之雄合編,「租賃與分期付款業」,產業調查報告,台北:世華商業銀行出版,民國七十二年九月:頁1 - 23。
    6.陳慕儒著,「利率的期間結構」,世華金融六十三期台北:世華商業銀出版,民國七十一年六月:頁1 - 70。
    7.郭崑謨著,「論訂價策略」,企銀季刊六卷一期,台北:中小企銀出版,民國七十一年七月:頁55 - 59。
    8.楊雄武著,「我國融資租賃業的現況與展望」,企銀季刊六卷三期,台北:中小企銀出版,民國七十二年一月:頁221 - 237。
    三、西文書籍
    1. Cole, Robert H. Consumer and Commercial Credit Management. Lhthed: Richard D. Irwin Inc., 1972.
    2. Dean, Joel. Managerial Economics. New York: Prentice-Hall Inc., 1951.
    3. Horne, James C. Van. Financial Management and Policy . 5thed. Engliwood Cliffs: N. J. Prentice-Hall, Inc., 1980.
    4. Kinnard, William N. Income Property Valuation. Lexington : Heath Lexington Books, 1979.
    5. Pritchard, Robert E. and Thomas J. Hindelang, The Lease and buy decision. New York: AMACOM, 1980.
    6. Sharpe, William F. Investments. Englewood Cliffs: Prentice-Hall, Inc., 1979.
    7. Vancil, Richard F. Leasing of Industrial Equipment. New York: MCGRAW-Hall, 1963.
    8. Wolfe, Harry Deane, Business Forecasting Methods. New York: Holt, Pinehart & Winston, Inc., 1966.
    四、西文期刊
    1. Anderson, Robert H. "The Sales-Leaseback Technique." Real Estate Today, January 1980, pp. 26-29.
    2. Asebrook, Richard and Jemes Seifert "Lease Capitalization Rates and the Lending Decision." Journal of Financial Bank Lending, March l979, pp. 14-22.
    3. Buck, Walter H. "A Risk Management Approach to Pricing Loans and Leases." The Journal of Commercial Bank Lending, April 1979. pp. 2-15.
    4. Chadder, Roger V. J. "Evaluating Leases". The Accountant, October l978. pp. 478-479.
    5. Clark, Dryl C. "Leases and Loan Security." The Journal of Commercial Bank Lending, April 1972, pp. 25-30.
    6. Dillon, Gadis J."The Discount Rate and Lease-Related Expense" CPA Journal, November 1979, pp. 37-41.
    7. Dyl Edward A. "Leasing Instead of Lending---An Approach to Lessor Rate Setting, "The Journal of Commercial Bank Lending, November 1976, pp. 41-48.
    8. Eames Gary "Rent Pricing for Maximizing Revenue" Journal of Property Management, January/February 1977, pp. 47-50.
    9. Gopal, P. Girdhar, Dan Heller, and Michael E. Barker. "Lease or Sell-Calculating a Profitable rental." Financial Executive, October 1973, pp. 40-45.
    10. Hampel, Robert E. "Pricing Policies and Profitability." Management Accounting, July 1977. pp. 53-56.
    11. Harris, Milton M. "Residual Values-Hidden Assets or Hidden Liabilities?" The Journal of Commercial Bank Lending, December 1981. pp. 60-63.
    12. Lewis, John R. and Eldon J. Nosari. "Consumer Price Index Escalation Clauses in Leases." Real Estate Review, Fall 1980, pp. 101-104.
    13. Milam, Robert D. "A Suggested Conceptual Foundation for the Valuation of Partial Interests." The Appraisal Journal, April 1977. pp.173-178.
    14. Miles, Mike E. and Estey, Arthur S. "The Relevant Required Rate of Return." The Appraisal Journal, October 1979. pp. 511-522.
    15. Schloss, Nathan. "Rental Adjustment Clause in Commercial Lease: Choosing an Inflation Indicator." The Journal of Property Management , November/December 1978. pp. 295-300.
    16. Senchack, Andrew J. Jr. and James K. Malerness, Jr. “Reducing Risk in Financial Lease Commitments." Risk Management, September 1976. pp. 32-38.
    17. Sloan, Michael G. "Evaluating the Small Equipment Lessor-An Approach to Bank Financing. " The Journal of Commercial Bank Lending, December 1978, pp. 23-32.
    18. Smith, Bruce D. "How to Evaluate Leasing Profitability." The Journal of Commercial Bank Lending, May 1981. pp. 48-59.
    19. Spilka, Seymour E. "Residual Value Insurance and Its Use by Loan Officers." The Journal of Commercial Bank Lending, March 1980. pp. 50-55.
    20. Wyman, Harold E. "Financial Lease Evaluation Under Conditions of Uncertainty" The Accounting Review, July 1973, pp. 489-493.
    21. Young, Michael S. "Rental Rate Adjustments for Multi-Year Lease." The Journal of Property Management, November/December 1980. pp. 326-328.
    22. Young, Micheal S. "Capitalization Rate Adjustments for the Valuation of Leased Real Eatate." The Appraisal Journal, July 1980. pp. 392-400.
    Relation: 國立政治大學
    會計研究所
    碩士
    72
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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