從期中財務報表探討台灣電力公司期中盈餘波動之合理性
Date Issued
2004
Date
2004
Author(s)
李麗秋
DOI
zh-TW
Abstract
To balance the system load and improve the system load factor and power efficiency, Taiwan Power Company (Taipower) has efficiently implemented the load management measures. However, Taipower’s cost and revenue don’t match well on the interim financial statements due to the load management measures. There is huge net income in summer, but less net income or even net loss in other seasons. The legislators and public opinions thus question the rationality of load management and Taipower’s interim earnings.
On the basis of financial accounting, the following research topics are addressed:
1. Analyze the relationship between interim cost and revenue.
2. The process and outcome of accounting cost adjustments.
3. Comparisons with other industry and foreign electrical industry.
The main findings are as the following:
1. Taipower’s cost and revenue don’t match well on the interim financial statements.
2. Through accounting cost adjustments, Taipower’s cost can match with the revenue better on the interim financial statements. However, the profit ratio in summer is still much higher than in other seasons.
3. High profit in summer is the characteristic of electrical industry.
Subjects
期中盈餘
期中報表
台電
Taipower
Interim Earnings
Interim Financial Reporting
Type
other