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    题名: ERP系統環境下IT治理績效對股東權益報酬率ROE之影響分析;The impact of IT governance and ERP system
    作者: 陳逸軒;Chen,Yi-xuan
    贡献者: 企業管理學系
    关键词: 企業資源規劃系統;IT治理;IFRS;ROC GAAP;enterprise resource planning system;Enterprise Resource Planning, ERP;IT Governance;IFRS;ROC GAAP
    日期: 2015-03-10
    上传时间: 2015-05-08 15:32:57 (UTC+8)
    出版者: 國立中央大學
    摘要: 在現今全球市場下,跨國企業的數目與日劇增,企業規模更是蓬勃發展,但在急遽發展擴張規模的情況下,母公司如何做好對子公司或海外分公司的管理,就更顯重要,因此企業資源規劃(Enterprise Resource Planning, ERP)系統,為許多大型企業,提供了一個完善的解決方案。ERP系統提供了公司對於企業內部所有資源的規劃,使公司可以有更完善的營運模式,及為往後擴張規模奠定了穩固的基石。
    ERP系統的提供良好的會計報表及資源管理能力,將管理推上E化的平台,使得IT治理成為企業不可或缺的工具。在2012年為IFRS(International Financial Reporting Standard, IFRS)的轉換年,雙軌制的運行下,我國的會計準則由ROC GAAP 轉換為與世界接軌的IFRS。在IFRS的會計準則下,使得財務報表能夠揭露相對較於ROC GAAP準則下更多的財務資訊,而對於法人及投資人而言是可以減少資訊不對稱的情況,令法人及投資人對於公司的投資可以擁有更精確的消息 。因此在ERP系統下IT (information technology, IT)治理對於投資人及企業最息息相關的股東報酬率(Return of Equity, ROE)進行分析,並將ROE藉由杜邦恆等式(Do Pont identity)進行拆解,以做出更詳盡的分析,了解IT治理所帶來的管理績效評估是否良好,及作為投資人衡量公司績效的另一種指標。
    該次研究主要對象為台灣區上市櫃公司企業4276家公司,在2009及2012年度採發放問卷回收的方式收集資料,有效樣本數為249份,其中有36家企業同時參與兩次的問卷填寫。藉由迴歸分析去尋求IT治理下的各個構面對於ROE是否存在解釋力。並加以討論分析,如何透過IT治理提升公司績效。為企業與投資人帶來更突出的績效與投資表現。
    ;In the current global market, the number of multinational company is increase and the size is booming than before. The question is how does the parent company manage the oversea company or branch company while the enterprise keep growing. The perfect solution to the question is ERP (Enterprise Resource Planning). It provides company all the planning of internal resource and help the company have better operation model, and laid a solid foundation for future expansion.
    ERP systems provide good accounting statements and excellent ability of resource management. Using E-management as a platform that allows IT governance become an indispensable tool. In 2012 accounting standard was converse from GAAP to IFRS (International Financial Reporting Standard). When accounting standard was run two-track, Taiwan′s accounting standards R.O.C GAAP was gradually replaced by IFRS. Under the IFRS accounting standards, financial statements can reveal relatively more financial information than in the ROC GAAP standards. This is a good news for corporates and investors information to eliminate information asymmetry, so that corporates and investors can have a more precise message of company investment.
    Therefore, in this study I will link IT governance with the ROE which is the most closely related to investors and enterprise. Then, through Do Pont identity I make a more detail analyze in order to realize the performance that IT governance brings and make it as an index for investors to measure performance.
    The study is mainly targeted for Taiwan top 5000 companies in 2009 and 2012. We used questionnaires to collect data. The effective sample size was 249, of which there are 36 companies participating in both 2009 and 2012 questionnaires. I used regression to analysis the power of between each dimension of IT governance and ROE then discussed how to improve the company′s performance through IT governance in order to bring better performance and investment performance for enterprises and investors.
    显示于类别:[企業管理研究所] 博碩士論文

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