會計資訊是商業活動的紀錄，也是公司內部人管理、外部人監督的主要依據，一旦發生商業紛爭，如何解讀會計資訊往往也是商業事件相關訴訟的關鍵爭點，更有許多商業紛爭有待會計資訊的分析弭平爭議，因此會計資訊在相關法律實務的運作中，確實扮演十分重要之角色。本課程規劃透過一學期的學習，帶領同學深度討論商事法律中與會計資訊相關的重要議題，相關的法律包括商業會計法、公司法、證券交易法、公平交易法與稅捐稽徵法等，討論的議題包括財報不實、公開說明書不實、內線交易、操縱市場、損害賠償計算、犯罪所得認定、併購價格合理意見書、非常規交易、審計公費酬金標準、稅務訴訟爭議等。課程內容首先說明商事法律的基本觀念，讓學生瞭解法律規範與會計資訊間之關係，進而摘選重點條文深入解析，配合具體實例、法院判決，累積學生初步認事用法的邏輯思考能力。

Accounting information is a record of business activities and the main basis for company insider management and outside supervision. Once a commercial dispute occurs, how to interpret accounting information is often a key issue in litigation related to commercial events. There are many business disputes that require the analysis of accounting information to resolve the dispute. Therefore, accounting information does play a very important role in the operation of relevant legal practices. This course is planned to lead students to in-depth discussions on important issues related to accounting information in commercial law through one-semester study. Relevant laws include commercial accounting law, company law, securities exchange law, fair trade law, tax collection law, etc. Topics discussed include false financial reports, false public statements, insider trading, market manipulation, calculation of damages, determination of criminal proceeds, opinions on reasonable merger and acquisition prices, irregular transactions, public audit remuneration standards, tax litigation disputes, etc. The content of the course first explains the basic concepts of commercial law, allowing students to understand the relationship between legal norms and accounting information, and then selects key provisions for in-depth analysis, combined with specific examples and court judgments, to accumulate students' logical thinking ability in preliminary understanding of business usage.

1.課程自編講義。
2.商業會計法，民國37年01月07日制定公布，歷經8次修正，最新修正日期為民國103年06月18日。
3.公司法，民國18年12月26日，歷經26次修正，最新修正日期為民國107年08月01日。
4.證券交易法，民國57年04月30日，歷經27次修正，最新修正日期為民國109年05月19日。

1. Self-compiled handouts for the course.
2. The Commercial Accounting Law was enacted and promulgated on January 7, 2017, and has been revised eight times. The latest amendment date is June 18, 103.
3. Company Law, dated December 26, 2018, has been revised 26 times, with the latest amendment date being August 1, 107.
4. The Securities and Exchange Law was issued on April 30, 2017, and has been revised 27 times. The latest amendment date was May 19, 109.