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臺灣期刊論文索引

摘要

本篇出處 東吳歷史學報 23 2010.06[民99.06] 頁159-202
篇名 從復原一份財務報表初探1950年代臺灣報業經營原貌
作者 葉言都
中文摘要   1949年中華民國政府與中國國民黨撤退至台灣後,台灣的報紙產業生態進入新階段。學術界對中華民國政府遷台初期台灣報業的探討,迄今仍以報紙內容與政治環境的互動爲主,報業經營的領域,則因不受重視與資料缺乏而鮮少觸及。今日欲了解1950年代台灣報業全貌,經營管理面的許多空白部份仍有待填充。企業經營管理上用以說明公司營運狀況的通用工具是公司財務報表,各種財務報表中又以損益表最能說明公司在一定時段內的生產、銷售與盈虧,亦即公司的經營狀況與經營結果。本文即以此爲方法,嘗試重建一份符合報業公司會計準則的1950年代台灣報紙年度損益表,以還原當時台灣報紙經營管理上的本來面貌。本文經由依會計科目蒐集1950年代台灣報業的發行量、廣告收人、編採成本、印製成本、公司資本額等各種資料,編製出一份1953年台灣領先報紙的年度損益表,隨即對之進行財務報表分析,藉以描述當時台灣報業經營管理的生態環境,並賦予其中各項資訊在歷史上的意義,以作爲研討1950年代台灣報業經營管理的基礎與開端。
英文摘要   After KMT and the Republic of China (ROC) government retreated to Taiwan in 1949, the dynamics of newspaper industry in Taiwan had shifted and entered a new phase. However, because of lack of information and ignorance by the academia, the operating and managing aspects of newspaper have yet been academically examined. The primary study topics of Taiwanese newspaper industry remain focusing on newspaper contents and interactions with political environment. To get the whole picture of Taiwanese newspaper industry in the 1950's, newspaper operation and management are the lost puzzle pieces that need to be added. In business management, financial statements are used to illustrate operating status of a corporation. Among all kinds of financial statements, a profit and loss report is the most useful guide to explain production, sales and profit/loss during a period of time, and further reflects the operating conditions and results. This article adopts these business methods to reconstruct an annual profit and loss report, which would be in compliance with accounting standards of Taiwanese newspapers industry in the 1950's, to restore the original picture of operating and managing newspapers in Taiwan at that time. By organizing accounting records, such as circulation volume, advertising revenue, reporting/editing costs, printing costs, and company capital, from the 1950's, an annual profit and lose report was created for Taiwanese leading newspapers from the year of 1953. The article then analyzes this report, lays out the dynamics of newspaper operation and management, and also defines historical meanings that each piece of information pinned down, or may have implied. This article wishes to serve as a general beginning point to studying Taiwanese newspaper industry in the 1950's, from the operating and managing perspectives.