台灣在2013年全面使用IFRS，公開發行公司必須配合出具合併報表，本研究目的是想要探討企業使用編製合併報表的工具與方式，對於企業內部要素落實程度與目標達成度、以及企業風險指標是否會有所不同。 研究結果顯示，企業編製合併報表的工具不同，對於企業內控要素落實有效性及企業風險指標有顯著差異，但對企業內控目標之達成未達顯著性。 比較企業編製合併報表的方式時，研究結果為編製合併報表的方式不同，之於企業內控要素落實有效運行、內控目標之達成程度及企業風險指標，均有所不同。 以兩兩事後比較編製合併報表的工具與方式發現： 自行開發之軟體，與獨立於資訊系統以外之現成套裝軟體，以及與Excel工作表搭配人工作業，之於企業風險指標有顯著差異；透過資訊系統自動連結，與於編製工具中手動輸入相關資料，之於內控要素落實有效執行、內控目標之達成、及企業風險指標，均有顯著差異。 ;The listed firms at stock exchange market, over-the-counter market and emerging stock market adopted mandatory International Financial Reporting Standards (IFRS) in 2013 in the legal environment of Taiwan. Therefore, the listed firms would prepare consolidated financial statements of combining the reports of parent firm and its subsidiaries. The purpose of this research is to investigate if the different tools or methods for preparing consolidated financial statements would cause the different impact on their implementation of internal control or would increase their enterprise credit risk. The main results of this research are as follows: The five different tools for preparing consolidated financial statements have caused statistically significant different effect on the implementation of internal control components and the indexes of their relative enterprise credit risk. The three different ways for preparing consolidated financial statements have caused statistically significant different effect on the implementation of internal control components, the achievement of internal control objectives, and the indexes of their enterprise credit risk. By the posterior comparison test, this research finds out: It has caused the significant different effect on the indexes of enterprise credit risk between using the self-developed software and using the spreadsheets of Microsoft Excel, and also caused the significant difference between using self-developed software and package software. It has caused the significant different effect on the implementation of internal control components, the achievement of internal control objectives, and the indexes of their enterprise credit risk between using the method of automatically connection by systems and the method of manual operations.
