Department of Public Finance, NCCU

YI-CHENG HO Professor

Title	Professor
Ext.	51655
E-mail	yho@nccu.edu.tw
Rank/Track	Full-Time

Publications

Journal Publications

• 郭振雄*;柯辰穎;伍大開;何怡澄, 2024.12, '租稅風險與租稅規劃對公司價值的影響, ' 臺大管理論叢, Vol.34, No.3, pp.45-90.(TSSCI)(*為通訊作者)
• 李明機;許鈴敏;何怡澄;郭振雄*, 2024.11, '企業生命週期與租稅規避：產品市場力量調節效果, ' 當代會計, Vol.25, No.2, pp.247-298.(TSSCI)(*為通訊作者)
• 何怡澄;楊雅筑;江佳欣*;郭振雄, 2023.01, '財務報表可比性與租稅規避, ' 經濟研究, Vol.59, No.1, pp.1-68.(TSSCI)(*為通訊作者)
• 郭振雄;何怡澄*;林咸劭, 2020.03, '斷點迴歸方法論之法人持股與企業租稅規避, ' 經濟論文, Vol.48, No.1, pp.105-149.(TSSCI)(*為通訊作者)
• 邱士宗;張崇倫;郭振雄*;何怡澄, 2020.02, '總經理過度自信、家族企業與租稅規避, ' 中華會計學刊, Vol.16, No.1, pp.87-134.(TSSCI)(*為通訊作者)
• 梁志民;郭振雄*;何怡澄;李怡慧, 2018.08, '醫療財團法人的租稅優惠與社區公益服務, ' 台大管理論叢, Vol.28, No.2, pp.1-32.(TSSCI)(*為通訊作者)
• 郭振雄*;何怡澄;徐書凡;彭火樹, 2017.04, '企業策略、企業社會責任報告與租稅規避之關聯性, ' 中華會計教育學刊, Vol.12, No.S, pp.367-421.(*為通訊作者)
• 朱禹安;何怡澄*;郭振雄, 2017.03, '稅捐稽徵法第12條之1對稅捐裁罰之效果, ' 財稅研究, Vol.46, No.2, pp.137-176.(*為通訊作者)
• 何怡澄;郭振雄*, 2016.03, '法令變動對醫療財團法人從事社區公益服務的影響, ' 臺灣經濟預測與政策, Vol.46, No.2, pp.119-156.(TSSCI)(*為通訊作者)
• 何怡澄*;郭振雄;羅光達;陳國樑, 2015.12, '研發投資抵減與資金使用者成本對企業研發投資之實證分析, ' 財稅研究, Vol.44, No.5, pp.62-101.(*為通訊作者)
• 林秀桃;何怡澄*;郭振雄, 2014.11, '基層地方政府預算分配與選舉之關聯性--以未升格前臺北縣鄉鎮市為例, ' 財稅研究, Vol.43, No.6, pp.37-78.(*為通訊作者)
• 邱士宗;郭振雄*;何怡澄, 2014.10, '醫療財團法人董事會結構與組成與營運效率及投資效率的關聯性, ' 第三部門學刊,.(*為通訊作者)(本論著未刊登但已被接受)
• 郭振雄*;何怡澄;羅光達, 2014.06, '非營利醫院負債融通與捐贈收入的關聯性, ' 臺大管理論叢, Vol.24, No.2, pp.151-179.(TSSCI)(*為通訊作者)
• 陳巧芬;郭振雄*;何怡澄;林良楓, 2014.05, '總量管制交易之財務會計制度的建置與評估, ' 財稅研究, Vol.43, No.3, pp.160-185.(*為通訊作者)
• 郭振雄*;何怡澄;林翠芳, 2012.08, '全民健康保險補充性財源初探, ' 台灣共共衛生雜誌, Vol.31, No.4, pp.314-325.(TSSCI)(*為通訊作者) Ref.
• 何怡澄*, 2012.04, '台灣醫院網頁公開揭露財務資訊決定因素/台灣公共衛生雜誌, ' 台灣公共衛生雜誌, Vol.31, No.2, pp.136-151.(TSSCI)(*為通訊作者) Ref.
• Gregory D. Saxton*;Jenn-Shyong Kuo;Yi-Cheng Ho, 2011.11, 'The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations/ Nonprofit and Voluntary Sector Quarterly(NVSQ), ' Nonprofit and Voluntary Sector Quarterly(NVSQ), Vol.2011, No.11, pp. 1-21.(SSCI)(*為通訊作者) Ref.
• 何怡澄*;郭振雄;吳佳穎, 2011.06, '資訊公開法的實踐—台灣地方政府財務資訊揭露, ' 台灣民主季刊, Vol.8, No.2, pp.1-59.(TSSCI)(*為通訊作者) Ref.
• 郭振雄*;何怡澄, 2010.01, '非營利醫院的負債融資與營運效率及資本投資效率之關聯性, ' 經濟研究, Vol.46, No.1, pp.141-170.(TSSCI)(*為通訊作者) Ref.
• 郭振雄;何怡澄*, 2009.03, '中國各地方政府自願在網路揭露財務資訊之比較研究, ' 中國大陸研究季刊,.(TSSCI)(*為通訊作者) Ref.
• 郭振雄;何怡澄*, 2008.10, 'The cost efficiency impact of the university operation fund, ' Economics of Education Review,.(SSCI)(*為通訊作者) Ref.
• Steven G. Craig*;何怡澄;Alan J. Satterlee, 2008.07, 'The demand for judicial sanctions: voter information and the election of judges, ' Economics of Governance, Vol.9, No.3, pp.265-285.(EconLit, JEL)(*為通訊作者) Ref.
• 郭振雄*;何怡澄, 2007.04, '非營利醫院之董事會結構與社區公益活動, ' 台灣公共衛生雜誌,.(TSSCI)(*為通訊作者) Ref.
• 郭振雄*;何怡澄;羅德城, 2006.12, '非營利醫院的負債融資與社區公益活動, ' 台灣公共衛生雜誌, Vol.25, No.6, pp.440-448.(TSSCI)(*為通訊作者) Ref.
• 何怡澄*;郭振雄;楊媛棋, 2006.11, '我國社會保險所得重分配效果於不同職業別之影響, ' 財稅研究, Vol.38, No.6, pp.4-22.(*為通訊作者) Ref.
• 何怡澄*;郭振雄;王愛婷, 2005.11, '我國失業保險之所得重分配成效評析：教育程度觀點, ' 財稅研究, Vol.37, No.6, pp.87-103.(*為通訊作者)
• 何怡澄, 1995.06, '所得分配面論全民健保財緣之籌措, 未發表之碩士論文, '.

Presentation/Proceedings

• 姜沛岑;何怡澄*;郭振雄, 2018.12, '租稅規避與稅務風險之關聯性, ' 2018 中華會計教育學會年會與亞洲會計學會研討會, 中華會計教育學會.(*為通訊作者)
• 李婉瑄;何怡澄;郭振雄*, 2018.12, '租稅確定性與企業股利政策：以臺灣上市櫃公司為例, ' 2018 中華會計教育學會年會與亞洲會計學會研討會, 中華會計教育學會.(*為通訊作者)
• 林奕成;何怡澄*;郭振雄, 2017.12, '研發扣抵與兩稅合一之政策效果 ‒ 以台灣與OECD國家比較, ' 2017會計理論與實務國際研討會與亞洲會計學會聯合研討會, 中華會計教育學會.(*為通訊作者)
• Jenn-Shyong Kuo*;何怡澄;Huoshu Peng, 2017.08, 'Do non-profit hospitals change the expense shift when faced with law amendment?, ' 2017 American Accounting Association Annual Meeting, The American Accounting Association.(*為通訊作者)
• Jenn-Shyong Kuo*;何怡澄, 2016.11, 'Tax Motivated Expense Shifting and Determinants by Nonprofit Hospitals, ' ARNOVA's 45th Annual Conference, Association for Research on Nonprofit Organizations and Voluntary Action.(*為通訊作者)
• 郭振雄*;何怡澄;徐書凡;彭火樹, 2016.09, '企業策略、企業社會責任報告與租稅規避之關聯性, ' 中華會計學刊2016論壇：「企業永續發展與社會責任報告」, 中華會計教育學會.(*為通訊作者)
• Jenn-Shyong Kuo*;何怡澄, 2015.11, 'Tax-Motivated Expense Shifting by Not-for-profit Hospitals, ' 2015 ARNOVA’s 44th Annual Conference, Association for Research on Nonprofit Organizations and Voluntary Action.(*為通訊作者)
• 何怡澄*;郭振雄, 2015.08, '臺灣政府預算制度之特色, ' 第十二點屆海峽兩岸財稅學術研討會, 中華財政學會.(*為通訊作者)
• 郭振雄*;何怡澄;張惠晴, 2014.10, '縣市政府現金持有之影響因素, ' 第26屆亞太研討會與2014會計理論與實務研討會, 中華會計教育學會.(*為通訊作者)
• Jenn-Shyong Kuo*;何怡澄, 2014.04, 'Do Non-profit Hospitals Change the Provision of Community Benefit, ' 2014 Singapore Health Economics Association Annual Conference, Singapore Health Economics Association.(*為通訊作者)
• 何怡澄*;Jenn-Shyong Kuo, 2013.11, 'The Relationship of “Tax-Exemption” and “Community Benefit Service” of Not-for-Profit Hospitals., ' 2013 ARNOVA’s 42nd Annual Conference, Association for Research on Nonprofit Organizations and Voluntary Action.(*為通訊作者)
• 何怡澄*;Jenn-Shyong Kuo, 2012.11, 'The Association of Board Structure and Composition with Nonprofit Hospitals’ Donation Revenues, ' 2012 ARNOVA’s 41th Annual Conference, Association for Research on Nonprofit Organizations and Voluntary Action.(*為通訊作者)
• 何怡澄*;郭振雄;陳敦源, 2008.03, 'Evaluating Board Governance of Public Service Pension in Taiwan: A Case Study of the Supervisory Board of Public Service Pension Fund, ' The 2008 Annual Meeting of the Public Choice Society, The Public Choice Society.(*為通訊作者) Ref.
• 何怡澄*, 2007.11, 'Financial performance index for not-for-profit hospitals, ' 非營利組織與自願行動研究協會2007年會, 非營利組織與自願行動研究協會(ARNOVA).(*為通訊作者) Ref.
• 郭振雄*;何怡澄, 2007.11, 'Determinants of voluntary financial report disclosure by not-for-profit medical institutions, ' 非營利組織與自願行動研究協會2007年會, 非營利組織與自願行動研究協會(ARNOVA).(*為通訊作者) Ref.
• 郭振雄*;何怡澄, 2006.11, '非營利醫院之治理機制與社區公益活動, ' 2006會計理論與實務研討會, 東吳大學會計系.(*為通訊作者) Ref.
• Jenn-Shyong Kuo*;Yi-Cheng Ho, 2006.03, 'Board Composition and Community Benefit Expenditures of Nonprofit Hospitals, ' 2006 The Annual Meeting of the Public Choice Society, Public Choice Society.(*為通訊作者) Ref.
• Yi-Cheng Ho*;Jenn-Shyong Kuo;Co-Shine Ching, 2006.03, 'The Relationship between the Financial Performance of Government Trust Fund, Flexible Financing Scheme, Discretion, and Political Party: A Study of U.S. Unemployment Insurance Fund, ' 2006 The Annual Meeting of the Public Choice Society, Public Choice Society.(*為通訊作者) Ref.
• 郭振雄*;郭俊韶;何怡澄, 2006.03, '台灣地區公立與私立大學校院效率差異之研究：調整學門發展特色與殘差項之資料包絡法應用, ' 2006年兩岸高等教育法制與教育改革學術研討會, 政治大學教育學系.(*為通訊作者) Ref.
• 何怡澄*;郭振雄;秦可欣, 2005.12, '政府信託基金之財務績效與彈性財務、行政裁量與政黨之關聯性研究：以美國失業保險基金為例, ' 2005中華財政學會年會暨學術研討會, 中華財政學會.(*為通訊作者) Ref.
• 郭振雄*;郭俊韶;何怡澄, 2005.06, '台灣地區公立與私立大學校院效率差異之研究：調整學門發展特色與殘差項之資料包絡法應用, ' 2005生產力與效率國際會議, 中央研究院.(*為通訊作者) Ref.
• Yi-cheng Ho*;Jenn-shyong Kuo, 2005.03, 'The Effect of Political Pressure on the management of Unemployment Insurance Trust Fund, ' 2005 The Annual Meeting of the Public Choice Society, Public Choice Society.(*為通訊作者) Ref.
• Jenn-shyong Kuo*;Chun-Shao Kuo;Yi-cheng Ho, 2005.03, 'Relative Efficiencies of Public and Private Institutions of Learning in Taiwan: Accounting for Organizational characteristics Effects and Statistical Noise in Data Envelopment Analysis, ' 2005 The Annual Meeting of the Public Choice Society, Public Choice Society.(*為通訊作者) Ref.
• 郭振雄*;郭俊韶;何怡澄, 2004.10, '台灣地區公立與私立大學校院效率差異之研究：調整組織特性與殘差項之資料包絡法應用, ' 2004會計理論與實務研討會.(*為通訊作者) Ref.
• Jenn-Shyong Kuo*;Yi-Cheng Ho, 2004.03, 'Cost Efficiency Impact of University Operation Fund on Public Universities of Taiwan, ' 2004 Annual Meeting of the Public Choice Society and Economic Science Association, Public Choice Society and Economic Science Association.(*為通訊作者) Ref.
• Yi-cheng Ho, 2004.03, 'The Effect of Legislative Structure and Political Parties in the State: Evidence from State Fiscal Policy, ' Annual Meeting of the Public Choice Society and Economic Science Association, Public Choice Society and Economic Science Association. Ref.
• 郭振雄;何怡澄, 2003.11, '校務基金實施對國立大學成本效率之影響, ' 2003會計理論與實務研討會, 台南市國立成功大學. Ref.
• Yi-cheng Ho, 2003.03, 'The Government Behavior Function: Empirical Study of Redistribution Effect on Unemployment Insurance, ' Annual Meeting of the Public Choice Society and Economic Science Association,, Public Choice Society and Economic Science Association,. Ref.
• Steven Craig,*;Alan J. Satterlee;Yi-cheng Ho, 2002.03, 'The Demand for Judicial Sanctions: Voter Information and The Election of Judge, ' Annual Meeting of the Public Choice Society and Economic Science Association, Public Choice Society and Economic Science Association.(*為通訊作者) Ref.

Research Reports

• 何怡澄*;郭振雄;徐崑明, 2018.06, '稅捐稽徵法第12條之1稅務爭議案件之研究, '.(*為通訊作者)
• 鄭文輝;何怡澄*;郭振雄;朱澤民, 2005.11, '委託金融機構經收國稅計付手續費之可行性研究, ' 財政部國庫署.(*為通訊作者)
• 何怡澄;鄭文輝, 1996, '我國全民健康保險投保金額計算基礎與保費分擔比例之研究, ' 中央健康保險局.
• 何怡澄;曾巨威, 1995, '進口救濟制度有關產業損害程度及因果關係認定, ' 經濟部貿易調查委員會. Ref.
• 何怡澄;鄭文輝, 1993, '改進國庫財務調度制度及運作方式之研究, ' 財政部國庫署. Ref.

NSTC Projects

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 109
• 我國企業避稅：資料截斷與虧損公司
• HO YI-CHENG
• Principal Investigator
• 2020-08~2022-07
• National Science and Technology Council

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 108
• 我國企業被稅務稽查後的租稅規避行為分析
• HO YI-CHENG
• Principal Investigator
• 2019-08~2021-07
• National Science and Technology Council

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 107
• 我國企業參與租稅庇護之機率模型
• HO YI-CHENG
• Principal Investigator
• 2018-08~2019-12
• National Science and Technology Council

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 105
• 個人避稅行為與企業避稅之關連性研究
• HO YI-CHENG
• Principal Investigator
• 2016-08~2017-12
• National Science and Technology Council

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 102
• 因應低碳與綠色成長之排放交易制度建置研究(3/3)
• CHEN SHINEMAY,CHOU LI-FANG,HO YI-CHENG
• 2013-01~2013-12
• National Science and Technology Council

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 101
• 因應低碳與綠色成長之排放交易制度建置研究(2/3)
• CHEN SHINEMAY,CHOU LI-FANG,HO YI-CHENG,LIN LIANG-FENG
• 2012-01~2012-12
• National Science and Technology Council

Other Projects

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 108
• 金控公司營業費用及利息支出案
• HO YI-CHENG
• Principal Investigator
• 2019-10~2020-08

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 106
• 稅捐稽徵法第12條之1稅務爭議案件之研究
• HO YI-CHENG
• Principal Investigator
• 2017-11~2018-06

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 103
• 產業創新條例第10條之稅式支出及績效評估
• CHEN JOE,HO YI-CHENG,LO KUANG-TA
• Principal Investigator
• 2014-07~2015-03

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 103
• 臺灣家庭及政府債務負擔與金融穩定之關聯及其影響分析
• HO YI-CHENG,HU WEI-MIN,HWANG MING-SHENG
• 2014-05~2015-01

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 101
• 我國綜合所得稅課稅單位制之研究
• HO YI-CHENG,LAI YU-BONG,LO KUANG-TA
• Principal Investigator
• 2012-03~2012-07

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 100
• 二代健保實施第1及第2年保險資金流量推估研究
• HO YI-CHENG
• Principal Investigator
• 2011-05~2011-10

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 99
• 醫療法人輔導訪視及98年度財務報告審查作業
• HO YI-CHENG,HSU WEI-CHU,LO DER-CHERNG
• 2010-04~2010-12

• Year
• Project Title
• Investigator
• Role
• Duration
• Sponsoring Organization

• 98
• 全民健保部分負擔制度之研究
• HO YI-CHENG,LIEN HSIEN-MING,LO KUANG-TA
• 2009-06~2009-12

Honors/Awards

• Award Year
• Award Title
• Awarding Organization

• 104
• 資深優良教師(20年)
• 國立政治大學

• Award Year
• Award Title
• Awarding Organization

• 98
• 學術研究成果國際化優等研究獎
• 政治大學

• Award Year
• Award Title
• Awarding Organization

• 88
• 三等服務獎章
• 政治大學

• Award Year
• Award Title
• Awarding Organization

• 88
• 資深優良教師(10年)
• 國立政治大學

Education

• Country/University
• Department
• Degree

• USA/Houston University.
• Economics
• Ph.D.

• Country/University
• Department
• Degree

• TWN/
• M.S.

• Country/University
• Department
• Degree

• TWN/
• B.S.

Experience

Current Position

• Title
• Department
• Key Responsibilities
• Duration

• 教授
• 財政學系
• 2012-08 ~

• Title
• Department
• Key Responsibilities
• Duration

• 副教授
• 財政學系
• 2003-09 ~ 2012-08

• Title
• Department
• Key Responsibilities
• Duration

• 助理教授
• 財政學系
• 2003-08 ~ 2003-09

• Title
• Department
• Key Responsibilities
• Duration

• 講師
• 財政學系
• 1995-08 ~ 2003-08

• Title
• Department
• Key Responsibilities
• Duration

• 助教
• 財政學系
• 1989-08 ~ 1995-08

Administrative Position

• Title
• Department
• Key Responsibilities
• Duration

• 系主任
• 財政學系
• 2019-08 ~ 2020-07

• Title
• Department
• Key Responsibilities
• Duration

• 系主任
• 財政學系
• 2018-08 ~ 2019-07