本課程將以實證會計理論發展的順序為基礎，依序介紹：效率市場與資本資產定價模型、會計數字對資本市場的影響及運⽤、會計管制的理論基礎及契約理論對會計的影響等。

This course will be based on the order of the development of accounting theory, and will introduce in sequence: the impact of efficiency market and capital asset pricing model, the impact of accounting numbers on the capital market and its use, the theoretical basis of accounting control and the impact of contract theory on the association, etc.

高等財務會計學為一門三學分，碩一必修之基礎課程，旨在幫助同學對財務會計理論有進一步的瞭解；協助同學由著重操縱技巧的實務領域，踏入強調邏輯思考的理論殿堂，使同學能對財務會計的理論與實務均有充分的認識。本課程將以實證會計理論發展的順序為基礎，依序介紹：效率市場與資本資產定價模型、會計數字對資本市場的影響及運用、會計管制的理論基礎及契約理論對會計的影響等。

The higher financial association program is a three-school score, and it is a compulsory basic course, aiming to help students gain a further understanding of financial association theory; help students learn from the practical field that focuses on practical skills and enter the theoretical hall of strengthening logical thinking, so that students can fully understand the theory and practice of financial association theory. This course will be based on the order of the development of theoretical theory, and will introduce in sequence: the impact of efficiency market and capital asset pricing model, the impact of accounting numbers on the capital market and its use, the theoretical basis of accounting control and the impact of contract theory on the association, etc.

1. Positive Accounting Theory, Watts & Zimmerman (suggested further readings)
2. Academic journals and articles

1. Positive Accounting Theory, Watts & Zimmerman (suggested further readings)
2. Academic journals and articles