| Summary: | 碩士 === 東吳大學 === 國際貿易學系 === 90 === Abstract：
The financial statement of commercial banks are untruthful in Taiwan. Many banks are not only overvaluing their profits and equity, but also undervaluing non-performing loans and other costs. There are some problems of financial statement of banks in Taiwan, so we are difficult to value financial institutions. At first, we used the receivable interest to put forward the non-performing loan, allowance-overdue, bad debts of all banks. In order to analyze and research the truthfulness of the financial statement in banks, we applied two methods：One method selected some adjusted financial indicators to value all banks and give all banks the rating and the row, another method selected three period DCF model which is considered the integrated income tax and employee stock bonuses to pricing the value of all banks. Finally, we compared the relationship and the difference of two method
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