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。Conference information is a record of business activities and is also the main basis for company internal management and external supervision. Once a business dispute occurs, how to interpret conference information is often a key point for business incidents and disputes, and many commercial disputes are waiting for information. Analyze and resolve disputes, so the accounting information will indeed play a very important role in the operation of relevant legal practices. This course plan will take students to discuss in-depth important issues related to conference information in commercial law through a period of study. Relevant laws include the Commercial Association Law, the Company Law, the Securities Exchange Law, the Fair Trade Law and the Tax Audit Law. The discussion includes financial statements, ineffective public statements, internal transactions, market manipulation, damage compensation calculation, criminal proceeds determination, merger and reasonable purchase price opinion, extraordinary transactions, review of public remuneration standards, tax disputes, etc. The course content first explains the basic concepts of commercial law, so that students can understand the relationship between legal regulations and conference information, and then select key articles to analyze in-depth, and cooperate with specific examples and court judgments to accumulate students' logical thinking ability in preliminary understanding of the 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. Course self-editing lectures.
2. The Commercial Conference Law was formulated and announced on January 7, 2017, and has been revised 8 times. The latest amendment date is June 18, 2018.
3. Company Law, on December 26, 2018, has been amended 26 times, and the latest amendment date is August 1, 2017.
4. Securities and Exchange Law, on April 30, 2017, has been amended 27 times, and the latest amendment date is May 19, 2019.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Final ExamFinal Exam final exam |
30 | |
| Term Paper*2Term Paper*2 term paper*2 |
30 | 分為小組報告與個人報告共二份。 |
| HomeworkHomework homework |
20 | 課堂討論議題摘要、心得。 |
| Class ParticipationClass Participation class participation |
20 |
