會計是一種對於經濟資料加以確認、衡量和傳送報導的過程或方法，以協助資料使用者藉以判斷和作決策之用。而建立和發展一套有效的會計揭露準則與理論，正是會計最重要的一環。如何擴大會計揭露的功能和範圍，以提高會計資料的用途，可說是會計人員的任務和終極目標。
「目前的會計揭露是否己符理想？」
答案是否定的，由於衡量技術的未盡理想，與無一致遵循的會計揭露準則，以及對會計揭露問題意見的紛紜，均造成會計揭露未能發揮其最大之功能，誠屬不幸。
本論文乃基於「投資大眾有權知道任何希望得到的資料」之觀點，佐以實務上之種種考慮，客觀評述各種揭露問題，並提出解決之途徑，俾能使會計學術更臻於完善的境界。
本論文共分六章十五小節。
第一章緒論，首揭研究之目的與限制，再對會計揭露的特性、品質之評估、與其行為面作一概述。
第二章探討會計揭露之內容。第一節介紹財務報表應揭露之資料；第二節討論會計政策之揭露問題；第三節強調期後事件之揭露；第四節檢討會計師查帳報告書之內容。
第三章針對物價變動對會計揭露之影響予以廣泛之探究，除比較歷史成本法、重編報表法、現時價值法之利弊外，並分別舉例說明。
第四章闡述會計揭露功能擴大之一面，一為多角化經營的部份報告，一為期間財務資料之揭露。
第五章就目前會計界在會計揭露上爭議最多的三項問題加以探討。第一節討論人力資源會計的可行性；第二節討論企業應否揭露其社會責任；第三節探討盈餘預測資料之公告是否適當之問題。
第六章結論，列舉本研究之若干發現，並對後繼之研究者託以寄望。
本論文承蒙吾師蔡蜂霖教授悉心指導與批評，論文撰寫時的討論、修正與建議，得以順利完成，筆者衷心感激，謹此深致誠摯的謝忱。惟因個人學識、經驗有限，錯誤疏漏在所難免，敬希諸位師長與先進不吝賜正。
研究生：陳 義 芬 謹撰 一九七七年五月廿日

中文部份
1.審計學原理 蔡蜂霖編譯 民國64年
2.現代高等會計學 高 松 譯 民國64年
3.中級會計學 高 松 譯 民國63年
4.高級會計 盛禮約編著 民國57年
5.高級會計學E冊 高造都著 民國65年
6.會計理論要義 陳一騏著 民國64年
7.物價水準變動下會計處理與報告之研究 白英治撰 民國65年
8.證券管理法令彙編 民國61年
9.關於公司公開財務之有關規定 經濟部編 民國59年
二、英文部份（以字母為序）
(一)書籍：
1. AAA : “A Statement of Basic Accounting Theory” by C. T. Zlatkovich 1966.
2. Accountants International Study Group : “Consolidated Financial Statements “ 1972.
_______, The Independent Auditor's Reporting Standards in Three Nations “, 1969.
3. AICPA : “Accounting Principles Vol. 1” 1973.
_______,“Codification of Statements on Auditing Standards “ , 1976.
4. Alfred Rappaport, Peter A. Firmin & Stephen A. Zeff, “Public Reporting by Conglomerates The Issues the Problems , and Some Possible Solutions “, Prentice-Hall Inc. 1968.
5. Arthur W. Holmes & Wayne S. Overmyer , “Basic Auditing” , Richard D. Irwin , Inc., 5th ed., 1976.
6. Donald E. Kieso & Jerry J. Weygandt, “Intermediate Accounting” John Wiley & Sons , Inc., 1974.
7. Don T. Decoster & Eldon L. Schafer “Management Accounting “ 1976.
8. Eldon S. Hendrikson, “Accounting Theory” , Richard D. Irwin Inc., Revised ed., 1970.
9. H. A. Finney & Herbert E. Miller, “Principle of Accounting- Intermediate” , Prentice - Hall Inc., 6th ed. 1965.
10. Hldon S. Hendrikson & Bruce P. Budge, “Contemporary Accounting Theory” Dickenson Publishing Company, Inc., 1974.
11. John J. Willingham & D. R. Carmichael, “Auditing Concepts and Methods” , The Southeast Book Company, 2nd ed. 1971.
12. L. S. Rosen, “Topics in Managerial Accounting” McGraw-Hill Ryerson Limited , 2nd ed., 1970.
13. Lee J. Seidler & Lynn L. Seidler, Social Accounting : Theory, Issues and Cases” , Melville Publishing Company, 1975.
14. Michael Schiff & Arie Y. Lewin, “Behavioral Aspects of Accounting” , Prentice - Hall, Inc., 1974.
15. Norton M. Bedford ,“ Extensions in Accounting Disclosure” Prentice - Hall, Inc., 1973.
16. Paul Garner & Kenneth B. Berg, “Readings in Accounting Theory”, Indiana University 1966.
17. Raymond J. Chamber, “Accounting , Evaluation and Economic Behavior” Prentice - Hall Inc., 1966.
18. SEC : “Accounting Practice and Procedure” by Louis H. Rappaport, 1972.
19. Stephen A. Zeff & Thomas F. Keller “Financial Accounting Theory I : Issues and Controversies” 2nd ed. 1976.
20. Thomas J. Burns & Harvey S. Hendrickson, “The Accounting Sampler”, McGraw-Hill Book Company 2nd ed. 1972.
21. Walter B. Meigs & Charles E. Johnson, “Intermediate Accounting” , McGraw- Hill Book Company, 3rd ed. 1974.
22. Walter B. Meigs E. John Larsen & Robert F. Meigs, “Principles of Auditing” , Richard D. Irwin, Inc., 5th ed. 1973.
_______, “Modern Advanced Accounting” , 1975.
23. William J. Bruns, Jr. & Don T. De Coster, “Accounting and its Behavioral Implications” ,
McGraw-Hill Book Company ,1969.
(二)期刊及雜誌
24. Alfred M. King, “Current Value Accounting Comes of Age” , Financial Executive January, 1976.
25. Donald R. Brinkman “Replacement Cost and Current value Measurement : How to do it” Financial Executive, October , 1975.
26. Gyan Chandra , “Information Needs of Security Analysts” The Journal of Accountancy , December 1975..
27. Harold Burson , “Guidelines for Financial Disclosure” Financial Executive , November ,1968.
28. Harold Q. Langenderfer , “A Conceptual Framework for Financial Reporting” , The Journal of Accountancy , July, 1973.
29. Jacob G. Birnberg & Nicholas Dopuch , “A Conceptual Approach to the Framework for Disclosure”, The Journal of Accountancy , February, 1963.
30. John H. Myers, “A Set of New Financial Statements” The Journal of Accountancy , February , 1971.
31. Joseph F. Castellans & Harper A. Roehm , “An Approach to Fairness in Disclosure” , Management Accounting , February, 1975.
32. K. D. Bowes , “The current Value, of Current -value Accounting” Financial Executive November, 1975.
33. Kenneth S. Axelson “A Businessman’s Views on Disclosure” , The Journal of Accountancy , July , 1975.
34. Marshall S. Armstrong , “Disclosure : Considering Other Views” , Financial Executive , May , 1976.
35. Marvin Weiss , “Human Capital ; Asset or Liability ?“, Financial Executive, September, 1975.
36. Paul A. Pacter , “Line-of-business Earnings Disclosure in Recent SEC Filings” , The Journal of Accountancy , October , 1970.
37. Robert R. Sterling, “Relevant Financial Reporting in an age of Price Changes”, The Journal of Accountancy February , 1975.
38. Robert K. Elliott, “Aspects of Behavioral Accounting” The Journal of Accountancy , April 1971.
39. Richard J. Krol, “SEC Requires Large Corporations to Disclosure Replacement Cost “ , Financial Executive, June, 1976.
40. William C. Pyle , “ Monitoring Human Resource- On Line”, Michigan Business Review, 1971.
41. William J. Casey , “Financial Disclosure, Investor Confidence, and Corporate Credibility” , Financial Executive , December , 1972.