我國在1975 年時允許營利事業符合特定條件下選擇資產價值重估，即當
營利事業固定資產當年度的躉售物價指數較該資產取得年度獲前次辦理資產
重估價年度躉售物價指數上漲達百分之二十五時，得向該管稽徵機關申請辦理
資產重估價。所以說，企業是否採用固定資產重估價?何時進行固定資產重估
價?都是企業可自行決定。
關於資產重估價的議題國內外有許多研究，而在台灣目前房價、土地價格
陸續攀升的情況下，企業會因何種動因來進行固定資產重估價? 本研究希望透
過了解企業進行固定資產重估價的動因， 作為未來採用國際會計準則
International Financial Reporting Standards (IFRS)下固定資產重估增值的衡量標準，因為在IFRS 上市櫃公司不須有躉售物價指數上漲達百分之二十五的條件，相較於寬鬆，因而本篇研究結果可作為管理當局未來評估企業採用IFRS 固定資產重估價會計政策的可能之動因。
本研究以1999 年至2012 年為研究樣本，分成有採用固定資產重估價與未
採用固定資產重估價之公司，研究結果顯示，有採用重估價的公司相較於未採
用重估價的公司其保留盈餘加資本公積率較低、負債比率較高、成立年數較長
以及固定資產較密集。

In Taiwan, companies are allowed to revalue Plant Assets under some condition since 1975.Whether companies use the accounting policy and when companies use it can be determined.
Many prior literature investigate the determinant on Assets revaluation decision. But now under the land and buildings price growing, it is interesting to find out which are the driven factors for companies to revalue their Plant Assets. This study hopes that by understanding why companies want to adopt Plant Assets revaluation accounting policy, as a base for regulatory authority to evaluate whether to allowed Plant Assets revaluation under International Financial Reporting Standards adoption.
Using the sample which is composed of companies listed on the Taiwan Stock Exchange and over-the-counter markets from 1999 to 2012, this study divides the sample into two groups,
those firms that adopted the Plant Assets revaluation accounting policy, and those that did not. The results show that the revaluation companies have a lower retained earnings and additional paid-in capital ratio, higher debt, greater age, and higher Plant Assets intensity ratio compared to non-reevaluation ones.

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