過去研究發現企業採用國際財務報導準則（IFRS）編製財務報表，對於資訊系統、會計制度及內部控制均產生重大影響，本研究以我國上市(櫃)及興櫃公司財務資訊主管為調查對象，於2015年間利用問卷調查方式瞭解企業IFRS轉換後現況，並運用聯立方程式(SEM)分析企業ERP績效及IFRS合併報表編製對內部控制之影響。研究結論指出企業具有ERP績效，若同時具有自行編製IFRS合併財報能力，則更易完成IFRS合併財報編製程序與編製出合併財報，僅具有自行編製IFRS合併財報能力，無法直接提高IFRS財報資訊品質，尚須嚴格遵守IFRS合併財報之編製程序，才能顯著影響IFRS財報資訊品質，並進而提高企業內控目標達成度。 本研究有助於企業瞭解：(1) IFRS會計資訊品質對於內部控制之影響，(2)企業ERP績效有助於提升IFRS會計資訊品質並強化企業內控目標達成，並提供政府、企業界、會計師界與學術界參考協助導入ERP及擬定IFRS轉換專案，俾益我國中小企業全面進行接軌IFRS。 ;Few studies have examined the current status of IFRS conversions in Taiwan, the impact of conversions in practice and the influence on firms internal control objectives and consolidated financials. This paper first identifies IS implementation performance, IFRS financial report consolidation, IFRS information quality and firms internal control through literature reviews. Then, through a systematic questionnaires survey among Taiwan corporations as listed in SEC, OTC and ESM as the research subjects in 2015, using structural equation model (SEM) and combining the Committee of sponsoring organizations of the treadway commission (COSO) internal control frameworks and ERP performance concept, our results indicated that the companies demonstrating ERP performances and equipped with the self-ability of preparing consolidated financial statement (CFS) will find it easier to accomplish CFS by following the procedures of preparing CFS. That the self-ability of preparing CFS alone cannot boost the IFRS information quality, only by strict compliance with the procedures of preparing CFS can the self-ability of preparing CFS show a significant impact on the IFRS information and accelerate the achievement of internal control objectives.
