財務會計準則公報第十號「存貨之會計處理準則」對於財務比率影響之研究－－台灣鋼鐵業之實證

A Study on the Impacts of SFAS No.10 on the Financial Ratios of Taiwan's Steel Industry

本研究係以我國鋼鐵業上市28家、上櫃11家公司作為研究對象，運用t檢定與F檢定，分析財務會計準則第十號公報之實施對於鋼鐵業之經營狀況及獲利等能力的影響。實證結果顯示，第十號公報實施之後，鋼鐵業固定資產週轉率與總資產週轉率出現下降情況。另外，獲利能力指標亦出現下滑現象。此結果意味著財務會計準則第十號公報之實施，對於鋼鐵業確實具有影響力，使得經營能力與獲利能力均出現下滑情況。

This study employs t-test and F-test to investigate whether the implementation of the SFAS No.10 affects the operation capability and profitability of Taiwan's steel industry. This study examines the above issues using 28 TSE-listed companies and 11 OTC-listed companies. Empirical results indicate that the fixed asset turnover, total asset turnover, and profitability indexes of steel industry decrease after implementing the SFAS No.10. These results imply that the implementation of the SFAS No.10 obviously affects the operation capability and profitability of Taiwan's steel industry.