陳業寧Chen, Yeh-Ning臺灣大學:財務金融學研究所洪佩雯Hong, Pei-WenPei-WenHong2010-05-112018-07-092010-05-112018-07-092008U0001-1106200810500000http://ntur.lib.ntu.edu.tw//handle/246246/182567重整制度的存在，是希望讓仍有重建更生可能性的公司重回經營正軌。重整聲請的依據為公司法第兩百八十二條，為具有「重建更生之可能者」，而法院的裁定結果，是決定公司得否循重整機制解決財務危機的關鍵。本研究藉由財務面及非財務面因素的分析，試圖找哪些因素是法院在判斷公司是否具有「重建更生可能性」時最重視的因素。究結果發現，當公司固定資產比率愈高，法院愈傾向准許公司重整聲請；公司商業交易比率愈高，法院傾向准許公司重整聲請；當債權人不同意重整的比例越低，法院會傾向准許重整聲請。公司發生財務危機主要原因為業外投資管理不當者，法院也會傾向准許公司重整聲請。The procedure of reorganization allows financial distressed firms an opportunity for survival. The firm files for reorganization should qualify the Company Act. Those should be with higher capability of recovery, and then the court permit the application. As such, the court judgment is the key point to decide whether the firm is accepted to be into the reorganization process. This study aims to distinguish the factors affecting the judgment of corporate reorganization by analyzing financial and nonfinancial aspects.inally, we find out when fixed asset to total asset ratio is higher, court will tend to permit the application. When the rate of account payable to total debt is higher, court will lean to permit the application. With the debt holders’ support, court will also tend to approve the application. Court will also tend to grant the request when the firms’ financial crisis comes from wrong decisions of non-core business.第一章 緒論一節 研究動機.......................................1二節 重整制度.......................................3二章 文獻探討一節 國外文獻....................................... 6二節 國內文獻....................................... 8三節 財務危機發生類型.............................. 10三章 研究設計 一節 研究假說...................................... 11二節 變數設定...................................... 15三節 樣本敘述...................................... 17四節 研究方法...................................... 31四章 實證結果一節 樣本一之實證結果.............................. 33二節 樣本二之實證結果.............................. 37五章 結論.......................................... 44考文獻................................................ 48錄................................................... 50 表目次2.1 台灣重整程序流程圖.................................53.1 資料來源..........................................173.2 樣本基本資料......................................183.1 法院為裁定時間分佈(自民國九十年至民國九十六年) ...193.3 各地方法院重整案件數、准予重整及駁回重整案件數.....203.2 為裁定法院之分類..................................203.4 各年度為重整裁定法院..............................213.3 裁定書之債權人意見統計............................223.5 債權人意見表格....................................233.6 會計師查核報告類型及屬性..........................243.7 會計師提出不同意見要件............................243.8 裁定書之會計師查核意見統計........................253.9 裁定書中會計師查核意見分類表格....................263.4 裁定書之會計師查核意見統計(分三類) ...............273.10 重整聲請人及准許駁回案件表........................283.5 重整聲請人統計....................................283.11 重整聲請人之整理表格..............................293.12 裁定書中提及公司發生財務危機之主要原因............30 3.13樣本一及樣本二之樣本公司..........................324.1 變數基本統計量(樣本一) ...........................334.2 變數之相關係數矩陣(樣本一) .......................344.3 財務變數平均值及差異性分析(樣本一) ...............354.4 Logit 迴歸結果(樣本一) ...........................364.5 變數基本統計量(樣本二) ...........................374.6 相關係數矩陣(樣本二) .............................394.7 財務變數及非財務變數平均值及差異性分析(樣本二) ...404.8 實證結果-財務面(樣本二) ..........................414.9 實證結果-財務及非財務變數(樣本二) ................434.10 財務變數迴歸(0.5以上為准予重整) ..................444.11 財務變數及非財務變數迴歸(0.5以上為准予重整) ......444.12 財務變數迴歸(0.1以上為准予重整) ..................454.13 財務變數及非財務變數迴歸(0.1以上為准予重整) ......45A.1 美國重整制度簡介..................................50A.1 美國重整程序流程圖................................52application/pdf824245 bytesapplication/pdfen-US法院重整reorganizationthesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/182567/1/ntu-97-R95723016-1.pdf