| 摘要Abstract | 本研究藉由網路檢視與問卷調查，瞭解國內企業使用網際網路報導財 務資訊之實況、考量因素與態度以及與企業特性之關係。本研究之研究對象 為國內上市（櫃）企業，研究結果發現： 1.網站檢視得知，目前我國企業於網站上報導財務資訊之狀況並不普遍，以 損益表之報導比例最高（46%），且簡明式之多於完整式。整體而言，揭 露之數量與品質均未臻理想。 2.問卷因素分析發現，當前國內企業大都認同以網路報導財務資訊之優勢及 效益，且產業別與使用網際網路之程度，對於成本效益、潛在效應與資訊 可靠性之看法並無顯著之差異。 3.迴歸分析指出，規模較大（以股本或總資產衡量）或獲利較佳（以每股盈 餘衡量）之股票上市公司愈有可能自願性於自家網站上揭露財務資訊。 4.目前國內企業於網站揭露資訊之實務做法與企業整體之看法存有差異，箇 中原因可能為影響企業從事此報導之意願，值得後續進一步探討。This paper intends to examine the state of financial reporting on the Internet in Taiwan corporations by examining the corporation website and questionnaire to understand the corporations’attitude of this issue and relationship of corporation characteristics. Its empirical findings are stated as follows： 1. For the time being, the practice of financial reporting on the Internet has not yet been popular in Taiwan. The income statement has highest percent of financial reporting（46%）and the abbreviated reporting is more than the full accounts. Even Internet reporting was employed, the magnitude and quality of disclosure could hardly been advocated as satisfactory. 2. By and large, most firms appreciate advantage and benefit of financial reporting. Regardless of the industry and the extent of Internet application by companies surveyed, no significant difference of viewpoint was found in each aspect of cost-benefit concern, latent effect, and reliability of information. 3. Result of this study suggests that a TSE company of larger scale (measured by capital or total assets) or more profitable position might have a propensity towards voluntary financial disclosure on the Internet. 4. Currently, there is some difference existing between the practice and acknowledgement of Internet reporting. It merits further studies on whether causes of this difference would affect enterprises’willingness to report financial information on the Internet. |