商業企畫書：Parsec國際財務管理 / Parsec International was created in 2009 to expand the successful and profitable Parsec Financial overseas to Chinese tier-2 cities. Parsec Financial is a wealth management company that created Parsec International to capitalize on the growing needs of the ever-increasing High Net Worth Individual Population (HNWI) in China. HWNI wealth management needs are currently being served in China’s tier-1 cities; therefore, Parsec International hopes to gain a first-mover’s advantage by supplying proven wealth management services to Chinese tier-2 cities, beginning in Xiamen, China. Based on the attached financial projections, our research, our own personal experience, and careful scrutiny of the specific audience and area where we are focused, we are convinced that the market for Parsec International’s wealth management services will support the accomplishment of our goals and objectives. We have built in specific means of measuring our effectiveness in our marketing efforts, engaged with strategic partners and reviewed regulatory requirements to support our success. The market is expected to grow quickly in the wealth management industry in Chinese tier two cities over the next 5 years. We fully intend to lead the industry in our market, establish and maintain the highest standards and position ourselves as the most knowledgeable and trustworthy wealth management stewards for Xiamen, China and other Chinese tier two cities. We fully anticipate reaching our break-even point by year 3 and profitability in just 4 years. We will drive most of our profits back into the company during, to support our planned expansion to other Chinese tier two cities. Otherwise, profits will be distributed to investors as dividends.

成立Etugen教育機構之商業企畫書 / The paper is about Etugen education institution’s expansion plans in three services in different markets. First two expansion plans, to extend service line with high school and to extend accounting and economic school into competent business program, are dedicated for Etugen Institution’s management team as a guideline, whereas last ET Consulting company plan is for managers’ guidance and potential investors. The plans are to improve competitiveness, to adapt and to sustain compatibility of Etugen institution in this competitive market during the constrictions caused by government policy on education development of Mongolia and opportunities emerged due to expected economic growth. The introduction part of the plan explains purpose, methodology and structuring of the paper, followed by importance of human development issues in current Mongolian needs and demand; brief overview of Mongolia with its current economic situation and trends, education industry backgrounds, an ending with brief introduction of management team and milestones of Etugen Institution achievements. The Business Expansion plan consists of three business development plans. Initial high school expansion plan is in order of background information of industry, market analysis including government policy, SWOT, marketing plan and strategies with its expected outcome. This high school development plan is focused on its marketing plan and strategies to set a good foundation to grow and to improve its quality to provide the needed education services to the growing market. Etugen university extension plan is to develop accounting and economics program into mining and technology oriented business school and to develop into business graduate program. Moreover, to guide the university plan in the direction of becoming university that has medical technology programs which is consistent with government development plan towards technologies. Followed by SWOT, marketing plan, strategy and tactics, and expected outcomes. This plan is mainly focused on strategy and plan of attracting good quality candidates by improving its policy and strategy, so that in coming years the university competency will grow substantially which will help it to become a leading university in terms of medical technology and business fields amongst other private universities. ET Consulting company plan covers company introduction which includes its vision, mission and keys to success and details, followed by explanations of the services being offered, business models, market analysis, SWOT, technology and assets to be exploited, financial plans, strategies and expected outcomes. If we try to integrate all these ideas into illustration, it shows following figures. Figure 1.Missions of Huleg High School, Etugen University, and ET Consulting Figure 2.Interrelationship between Huleg High School, Etugen University and ET Consulting Company Huleg High School recruits junior high schools students and educate them with science oriented courses to be able to enter top technology and business schools in Mongolia and international universities, some participants may become potential candidates to Etugen University. In long run, these students are expected to be leaders in technology fields of Mongolia and their success will bring reputation to the high school. Etugen University recruits senior high school graduates, through educating and training them in its competitive business program and medics based technology schools, it prepares competitive workforce for Mongolian labor markets, especially for companies and hospitals. During these processes Etugen University will be working in cooperation with technology universities, state and private hospitals as well as Huleg high school in various activities such as students clubs and other joint events, and with ET consulting company to conduct its simulation services for own students with special pricing while supporting newly established company with its facilities and some other collateral services with privileged pricing. ET consulting is focused on different segments with various strategies in different sequences of its operational periods and it will cooperate with Etugen University for training its students in consistent with its goal of contributing Mongolian labor market, as well as developing prospective customers in long run. Last, Summary and Conclusion part briefly explains expected and predicted results of interrelation of these three combination plans, particularly explains the relationship of these institutions by means of output of an institution can be exploited as input of another institution of Etugen Institution as a whole. This part concludes with each institution’s respective contributions in human assets development of Mongolia.

本文目的在探討政府融通其支出時，應該採行何種手段，才能最小化社會福利成本 ，或無謂損失，並且輔以實證分析。本文的目標、在經過最適化的過程之後，得出 政府的行為法則。 本文特色乃重複通貨膨脹與政府行為的關係，此乃由於各國政府往往偏好以、發行 通貨的方式來融通其支出。因此在本文的第二章，致力於探討通貨膨脹長帶給經濟 社會的衝擊，而後於第三章中求出政府最過了化行為即各種融通工具呈現共進效果 。 本文另一特色乃理論與實證並重，以理論的探討作基礎，經由適當的計量方法，進 行理論與實證分析。 本文的結論，證明了理論基礎的成立。以亞洲四個主要國家，進行實證分析的結果 ，發現各國時間序列資料頗能符合政府欲最小化社會超額負擔的決心，尤其是我國 的資料均能通過各種模型的考驗，足見我國政府具大有為的氣魄。

本論文全一冊，約十萬字，共分七章卅節。其內容如下：會計學是門社會科 學，它所面對的是整個社會而非某一特定人。它必需滿足社會之需要方能蓬勃發 展。為了發揮會計功能，滿足社會之需要，必須有一個健全的「會計學傳播發展 體系」始能達成任務。此一健全的體系應具備七大要素；研究、推展、激勵、監 督、溝通、財力及時性。此外尚須六大基礎，如培養研究風氣，建立榮譽制度等 。而健全的體系應由研究體系從事會計學之研究發展傳播體系將此研究成果傳播 至社會的各個層面。經輔助體系從旁激勵監督，使研究體系及傳播體系克盡其責 永不懈怠。再經溝通體系之聯繫，使會計學之傳播發展體系連成一氣，相輔相成 。我國會計學幾無研究體系，傳播體系尚能克盡其職但是輔助體系及溝通體系沒 有形成勺因此綜合觀之，我國會計學的傳播發展體系殘缺不全。也難怪我國會計 學之發展緩慢，會計地位低落。經深入研究後，不難瞭解到、輔助體系是策動整 個會計傳播發展體系之根源。而財務報表之利害關係人的監督及政府的鼓勵監督 與支緩又構成輔助體系之主力。我國近幾年來，工商業發展迅速，證券市場日漸 蓬勃，亟需良好而又健全的會計理論與之配合，為此本文高聲急呼，籲請政府當 局重視會計業務，大力支援，以建立研究體系。同時提醒會計界同仁，會計學術 的發展，非有健全的傳播發展體系無以竟其功，大家應共同朝此方向努力。

本論文全一冊，約五萬餘字，分五章二十一節。首先於第一章介紹組群理論 ，分七頂討論：組群理論的意義：預期效用理論之介紹、簡單組群與有效組群的 建立最終組群的選擇：資本資產訂價模式介紹、多角化與風險之關係、和組群理 論與組群管理。第二章討論組群分析及各學者理論，分五節討論，組群分析的意 義、組群分析方法、馬克威茲的組群理論、夏普的理論、多數指標模式。第三、 四章將組群理論應用至財務管理上，其第三章分四節說明：組群理論應用於資本 投資、組群理論應用於資本投資間題研究：資本資產訂價模式應用於資本預算和 本章彙迦及評議。第五章分五節說明：組群理論應用於ｃ－ｖ－ｐ，組群選擇模 式應用至小額投資者，資本資產訂價模式應用於資本結構，組群績效評估模式和 本章彙述。最後則為本論文結論。

全文計一冊，約六萬餘字，分六章二十節。第一章旨在介紹應用管理控制於 企業之成本控制。第二章說明標準成本如何被使用來設立預算和回饋制度，及幫 助管理預測：和提供判斷績效的構架。第三章考慮調查成本及調查之經濟價值， 決定何種情況下成本差異應予調查，希望此一分析方法有助於作成本控制之例外 管理。第四章討論規劃與預算控制，說明如何確定計劃，及利用預算來表達、計 劃、以便提供績效考核的基礎，和作為溝通和協調的工具。第五章說明報告如何 被使用做為控制的基礎，基於這正式的報告，和藉著資訊溝通通路所收到的資訊 ，管理者決定應該採取什麼行動。第六章為全文之總結，並提出若干建議。

本文計一冊。共分六章二十八節。各章節內容如左： 第一章：「緒論」。說明研究動機與背景，定義所得觀念之意義及其報告目 的。 第二章：「所得觀念與會計理論之發展」。說明當前會計理論發展之癥結， 在于所得觀念之分歧。同時就分歧之所得觀念予以比較。並指明所得觀念之明確 ，為會計理論發展之基礎。 第三章：「會計報告之溝通與所得觀念」。說明會計報告之溝通功能，欲臻 完善，有待所得觀念之統一。並檢討現行所得觀念之溝通功能。 第四章：「所得衡量基礎之探討」。藉看各種衡量所得之基礎（如客觀性等 ，其意義之探討，來指明適當之所得衡量理論、 第五章：說明適用于發展統一化會計理論之單一所得觀念。吾人採經濟現值 所得觀念為理想之作業觀念。實務上，採折衷方式，儘量以與現值最近者來衡量 所得。 第六章，結論與建議。

共一冊，五至六萬字，分七章二十節。 第一章：概論敘述研究目的、動機、研究限制、範圍、體系架構。 第二章：中小企業之經濟環境，包括領域，風險管制；成長與蛻變，面臨之 困難及台灣中小企業發展的新方向，本章摘要。 第三章：中小企業輔導措施，包括中美輔導概況，合併及聯營輔導，大貿易 商輔導，台灣中小企業輔導重心，本章摘要。 第四章：成本抑減在中小企業發展中之地位，包括成本抑減之基本理念，成 本抑減的一般準則，成本抑減對中小企業發展的影響，本章摘要。 第五章：中小企業成本抑減技巧，包括價值分析的應用、低成本自動化制度 ，其他適宜之方法，本章摘要 第六章：中小企業主要成本抑減問題的探討包括，分配成本、材料、人工、 製造費用，本章摘要。 第七章：結論。

本論文全一冊，約八萬字，共分七章十八節，首先就會計師從事管理顧問服 務的性質、背景及其演進的過程作一概略的描述，然後在理論的基礎上、依照邏 輯推理的過程、評論會計師是否適宜為其查帳客戶及一般企業團體提供管理顧問 服務。按著就會計師所具有的專業知識與才能，評估其是否足堪勝任一般的管理 顧問服務工作，如有不足的地方，應該如何謀求補救之道，另外就會計師於實際 從事管理顧問服務時應遵守的準則，以及在行政處理上應注意的事項，提出個人 的看法。至於管理顧問服務工作內容的本身，以及實施上的各種專業技術，則不 列入本研究範圍，最後根據我國國情與環境、為我國會計師提供管理顧問服務， 找尋出一條坦程大道。

本論文共分六章二十三節，茲將其內容大概，爰述如左： 第一章：緒論，首先論述財務報導之目的，次述幣值變動對財務報表之影響 ；及現行各種補救措施，希冀對使用報表人士提供真實與允當報表，以供作適當 決策。 第二章：論述幣值變動下歷史成本會計之局部調整法。主要討論項目有準備 提撥，後進先出存貨計價法及固定質產重估。然因上述諸項目係屬片面調整，其 項目東鱗西爪，無法澈底解決問題，反而治絲而棼。 第三章：論述以一般物價指數為調整方法，英國之現時購買力會計，並比較 英美一般物價水準會計，最後對本法作一評估。 第四章：論述單棣嵐報告為主，就其所建議現時成本會計初步原則予以論述 ，並對其作一評估。 第五章：論述英國會計準則委員會所發佈現時成本會計草案，並比較英澳現 時成本會計之異同，最後對草案作一評估。 第六章：本章共分二部份一篇本論文之結論，另一篇建議以後研究方向。