一、研究動機及目的
會計及審計文獻，常以重要性之概念，來限定其意見之表達；然而，卻很少見有一項準繩被建立，以指導會計人員及審計人員之重要性決策。大多數會計人員會以專業判斷，做為解決重要性決策之方法。無可否認，判斷為會計專業工作中不可缺失之一部份；但這並不意味著，判斷之過程是不能加以分析或說明，以及使重要性決策能更為統一化是不可行的。
由於目前尚未建立一套公認的準繩，以指導重要性決策之運行；乃使財務報表之表達，發生了種種問題；貶低了財務報表之品質，無助益于報表使用者經濟決策之進行。雖然，某些學者對於建立重要性準繩之可行性及合理性，表示懷疑；但由最近的文章及美國財務會計標準委員會的行動（註一），顯示建立重要性準繩之工作勢在必行。設能建立有系統之重要性準繩，對于重要性之判斷，將能趨於合理的統一化。
本文深切體會到建立重要性準繩之必要，乃就重要性概念所生之問題——專業判斷(Professional judgment)，相關因素之大小，報表使用者——做深入的探討，以說明無準繩之重要性概念的弊端。並介紹四位學者所做實證研究(Empirical Study)之方法及結果，以為有意研究本概念及建立準繩人士之參考。
二、研究範圍及方法
本論文之研究範圍，限於對外之財務報表，且以營利事業為主。重要性決策範疇，涉及財務會計及審計。本論文雖亦提及審計之決策問題，但研究重心，則在財務會計之表達。而研究結果，亦有助于審計人員之重要性決策。
本論文係以敘述性(descriptive)及探索性(exploratory)之方式進行研究，未從事實證研究之工作。以搜集各學者及會計權威機構之意見，來挖掘及探討重要性之問題，以期尋求建立重要性準繩之方案。
三、論文結構
本論文計分六章二十五節，共達七萬餘言。
第一章，緒論。首先，說明重要性之概念；其次，(註一：請見第三章及第四章中所列舉的各篇文章內容)，介紹重要性決策之範疇（包括會計及審計）；最後，介紹重要性概念之演進過程，以明重要性概念早被會計界所重視。
第二章，有關重要性概念之會計文獻。各國會計權威機構常以重要性之有關字樣，來限制其意見、建議或主張之表達及適用。木章介紹了我國、美國、英國、澳洲及加拿大等國之會計文獻；以說明重要性之概念，在會計學上之地位。
第三章，重要性之定義。首先研究重要性概念之問題；其次，說明重要性之問題應迅速加以解決；最後，就所生問題——專業判斷力、重要性之相關因素（報表使用者留於第四章討論）——做一探討，以說明無準繩之重要性定義，將使財務報表缺乏統一性、比較性及客觀性。
第四章，建立重要性準繩之方向。首先介紹報表使用者之種類及其決策之形態；進而探討財務報表之目的，以證明建立重要性準繩，確屬必要；最後討論決定重要性之因素，並提出建立重要性準繩之方向。
第五章，重要性之實證研究。本章介紹四位學者對重要性概念所做之實證研究，計有問卷、實例研究與會談、分析財務報表，及迥歸等四種方法，藉以瞭解會計實務上使用重要性概念之混亂及不統一的情形，以及建立重要性準繩之必要及其可行性。
第六章，結論及建議。
本文得以順利完成，首先要感謝高師造都教授悉心指導匡正，並蒙鄭師丁旺博士從旁指導教誨，在此謹致由衷深切的感謝，恩深似海，永銘五衷！此外，於本文撰述期間，並得研究所諸同學的關懷與鼎助，於此一併申致謝忱！
筆者所知有限，雖竭思盡慮，亦不免疏漏謬誤，敬祈師長先進，不吝珠玉，惠賜敬誨，並予匡正，實無任感激！
陳 中 峯 謹識 民國六十六年五月

甲、書
1.高造都教授著：基本會計學A（民國六十一年九月十七版），中級會計學B（民國六十年九月版）。
2.朱國璋教授著：近代會計理論之介紹（台灣中華書局，民國六十一年十一月初版）。
3.蔣友文教授著：會計學（台北市三民書局，民國五十八年四月修訂四版）。
4. Bernstein, Lcopold A. Accounting for Extraordinary Gains and Losses, New York: Ronald Press Co., 1967.
5.Black, Homer A., John E. Champion and Gibbes U. Miller. Accounting in Business Decisions, 3rd ed. Englewood Cliffs: Prentice---Hall, V Inc., 1973.
6. Hendriksen, Eldon, S. Accounting Theory, Homewood, Illinois: Richard D.Irwin, Inc., 1970.
7. Holmes, Arthur W. and Wayne S. Overmyer. Auditing, 7th ed., Homewood, Ill .:Richard D. Irwin, Inc., 1971.
8. Kohler, Eric L. A Dictionary for Accountants, 4th ed. Englewood cliffs: Prentice-Hall, Inc., 1970.
9. Mautz, R. K. and Hussein, A. Sharaf. The Philophy of Auditing, American Accounting, American Accounting Association Monograph No. 6 AAA, 1961.
10. Meigs, Walter B., A. N. Mosich, Charles E. Johnson and Thomas F. Keller. Intermediate Accounting, 3rd ed. Mcgraw-Hill, Inc., 1974.
11.Meigs, WaIter B., E. John Larsen and Robert F. Meigs, Principles of Auditing, 5th. ed. Homewood, Illinois: Richard D. lewin, Inc. 1973.
12. Mayer, C. A. and R. K. Mauts. Functional Accounting(Intermediate) .2nd. ed. n. p, 1955.
13. Silvoso, Joseph A. and Royal D. M. Bauer. Auditing, 2nd ed. Cincinnati :South-Western Publishing, Company, 1965.
14. Stcttlcr, Howard F. Auditing Principles, 2nd ed. Englewood Cliffs: Prentice-Hall, Inc., 1961.
15. Willingham John J. and D. R. Carmichael . Auditing Concepts and Methods, 2nd ed., 1975.
乙、文章及期刊
1.鄭丁旺博士著：〞會計原則之發展〞——過去、現在及未來〞，會計系刊〔民國六十五年，國立中興大學會計學會出版）。第三頁至第六頁。
2. 〞會計學發展之趨勢〞，財政經濟月刊，第二五卷第一二期（民國六十四年十二月十五日）第十九頁至二十頁。
3. Anton, Hectir R. “Object ves of Financial Accounting: Review and Analysiss,” The Journal of Accountancy, (January, 1976), pp.40-51
4. Beaver, William H. “What Should Be the FASE, Objectives? ”The Journal of Accountancy, (August 1973), pp.49-56.
5. Berstein, Leopold A. “The Concept of Materiality,” The Accounting Review, Vol. XIII(January, 1967), pp.86-95.
6 .Birnberg, Jacob G. “An Information Oriented Approach to The Presentation of Common Shareholders Equity,” The Accounting Re: Review, Vol. XXIX(October, 1964),pp.963-971.
7. Blough, Carman G. “Some Suggested criteria for Determining Materiality,” The Journal of Accountancy, Vol. 99(April , 1950), pp.353-354.
8. Chan, Stephen, “Materiality,” The New York Certified public Accountant, (June, 1961), pp.401-406.
9. Chartidchael , Douglas R. “The Cumulative Aspects of Materiality, The Journal of Accountancy, Vol. 12 8(December, 1969), pp.61 -64.
10. Committee on Concepts and Standards Underlying Corporate Financial. Statements. “
Accounting and Reporting Standards for Corporate Financial Statements 1957 Revision,” The Accounting Review, Vol. XXXII(October, 1957), pp.536-46.
11. ______ “standards of Disclosure for Published Financial Reports,” The Accounting Review, Vol. XXX(July, 1955), pp.400-404.
12. Chetkovich, Michael N. “ Standards of Disclosure and Their Development, ” The Journal of Accountancy, Vol. C (December, 1955), pp. 48-52.
13. Dohr, James L. “ Materiality --What Does it Roan in Accounting’?” The Journal of Accountancy, Vol. XC (July, 1950), pp.54-56.
14. Fama, Eugene F. “ Efficient Capital Markets: A Review of Theory and Empirical Work,” The Journal of Finance, (May, 1970)pp.363-417.
15. Frishkoff, Paul “An Empirical Investigation of the Concept of Materiality in Accounting, ” Empirical Research in Accounting : Selected Studies., 1970 Supplement to Vol . 8, Journal of
Accounting Research, pp.116-129).
16. Hicks, Earnest L. “Materiality,” Jonna of Accounting Research, Vol .2 (Autumn, 1964),
pp.15 -171.
17. _______“ Materiality: A Useful Audit Too, “ The Journal of Accountancy, (June, 1962), pp.63-67.
18. Holmes, William. “Materiality--- Through the Looking Glass,” The Journal of Accountancy, (February, 1972), pp.44-49.
19. Ho I tnce, Ji I ioni, and oo1 soy, Sin l[. “Toward Stanarci s for
Materiality,’ The Jounal of Accountancy, (June, 1973), pp.62-67.
20. Hylton, Delmer P. “Some Comments on Materiality,” The Journal of Accountancy, Vol. 112 (Septembcr, 1961), pp.61-64.
21 . Kripe, Homer. “Some Reflections on Material Facts, “ Financial Executive, Vol. XXXX(November, 1972), pp.38-46.
22. “Materiality,” The Journal of Accountancy, Vol. 117, (April, 1964), pp.35-36.
23. Ncuman, Fred. “The Auditing Standard of Consistency,” Empirical Research in Accounting: Selected Studies, 1968, Supplement to Vol. 6, Journal of Accounting Research, pp.1-17.
24. O‘Conner, Melvin C., and Collins, Daniel W. “Toward Establishing User--Oriented
Materiality Standards, “ The Journal of Accountancy, (December, 1974), p.67-75.
25. Patterson, Robert G. “Materiality and the Economic Environment,“ The Accounting Review, (October, 1967), PP.772-774.
26. Pattillo, James W., Biebl, Jerry D. “The Concept of Materiality,” Financial Executive, (October, 1973), pp.28-30.
27. _______. “Quantitative Measures of Materiality, “Financial Executive, (October, 1973), 31 -32,37-30.
28. Pattillo, James W. “Materiality: The (formerly) Clusive Standard Financial Executive (August, 1975), pp.21 -26.
29. Rappaport, Alfred, ” Establishing Objectives for Published, Corporated Accounting Report, “The Accounting Review, (October, 1964), pp.951-962.
30. Rappaport, Donald. ”Materiality,” The Journal of Accountancy, Vol. 117(April , 1964), pp. 42-48.
31. Reining, Warren, “The Unknown Materiality Concept,” The Journal of Accountancy, Vol.125.(February, 1968), pp.30-35.
32. Staubus, George J. “An Analysis of APB, (Statement No. 4,” The Journal of Accountancy, (February, 1972), pp.36-41.
33. Van Arsdell , Stephen C. ” Criteria for determining Materiality,” The Journal of Accountancy, (October, 1975), pp.72-78.
34. Woolsey, Samnel M. ” Approach to Solving the Materiality Problem, ” The Journal of Accountancy, (March, 1973), pp.47 -50.
35. _______. “ Development of Griteria to Guide The Accountant in Judging Materiality, “The Journal of Accountancy (February, 1954), pp.167-173.
36. _______. “Judging Materiality in Determining Requirements for Full Disclosure, “The Journal of Accountancy, (December, 1954), pp.745-750.
37. _______. “Materiality in Financial Reports, “ Management Accounting (February, 1975), pp.23-26.
38. _______. “Materiality Survey,” The Journal of Accountancy, (September, 1973), pp.91-92.
丙、其他
1. American Accounting Association, Accounting and Reporting Standards for Corporate Financial statements and Preceding Statements and Supplements, Sarasota, Florida: AAA, 1957.
2. _______. A Statement of Basic Accounting Theory, 1966.
3. American Institute of Certified Public Accountants, Accounting Principles Board Opinion No. 6, ”Opinions of the Accounting Principles Board,” New York: AICPA, 1965.
4. _______. Accounting Principles Board Opinion No. 9, “Reporting the Results of Operations, “New York: AICPA,1966.
5. _______.Accounting Principles Board Opinion No.15, “Earnings Pel share,” New York: AICPA, 1969.
6. _______. Accounting Principles Board Opinion No.16, “Business Combinations,” New York: AICPA, 1970.
7. _______. Accounting Principles Board Opinion No .18, “The Equity Method of Accounting for Investments in Common Stock,” New York: AICPA,1971.
8.______. Accounting, Principles Board Opinion No .20, “Accounting Changes,” New York: AICPA, 1971.
9.______.Accounting_Principies Board Statement No .4, ”Basic Concerts and Accounting Principles Underlying Financial Statements of Business Enterprises,” New York: AICPA, 1970.
10. ______. Auditing Standards Executive Committee, Statement on Auditing Standards No .1 : Codification of Auditing Standards and Procedures, New York: AICPA, 1973.
11. ______.Study Group on the Objectives of Financial Statements, Objectives of Financial Statements, New York : AICPA, October, 1973.
12. Boatsman, James R. “ A Policy - Capturing Model Approach to the Concept of Materiality in External Reporting, “ Unpublished Ph.D. Dissertation, University of Taxes at Austin, May
1973.
13. Financial Accounting standards Board, FASB Memorandum,---Criteria for Determining Materiality, Stamford, 1975.
14. Grady, Faml. Accounting Research Study No.7, ”Inventory of Generally Accepted Accounting Principles for Business Enterprises,” New York :AICPA, 1965.
15. Waters, Edwin D. ” Some Criteria for Materiality Decisions in Financial Reporting for Small Businesses, ” Unpublished Ph. P. dissertation, University of Alahama,1971.
6. Woolsey, Samuel M. ” Criteria for Judging Materiality in Accounting in Certain Selected Situations, ” Unpublished Ph. D. dissertation, University of Texas at Austin, May, 1954.