台灣的金融管理委員會在2013年對上市、上櫃及興櫃公司全面要求採用國際財務報導準則(IFRSs)，其目的在於提升國內資本市場在國際的競爭力，吸引外資投資，降低國內企業赴海外投資成本，不少集團企業可能將會面臨會計準則轉換之下的衝擊，其中衝擊的項目包括編製合併報表的能力及程序。 本研究以各大上市、上櫃以及興櫃的集團企業，並且有編製合併報表能力的企業作為研究對象。旨在研究個別集團企業導入ERP系統之後，集團企業的「ERP資訊系統績效」對「編製合併報表程序」達成度的影響、「ERP資訊系統績效」對「編製合併報表能力」的影響、以及「編製合併報表能力」對「編製合併報表程序」的影響，並探討「編製合併報表能力」的中介效果。 研究結果顯示「編製合併報表能力」對「編製合併報表程序」有影響關係、「ERP資訊系統績效」對「編製合併報表程序」達成度並無直接影響關係，但是加入了間接變數「編製合併報表能力」之後，對原本路徑產生了間接及部份的影響，說明了「編製合併報表能力」作為一個間接變數存在著部份中介效果。 ;In 2013, the Taiwan Financial Management Committee asked listed companies, OTC and emerging stock′s companies to use the International Financial Reporting Standards (IFRS). Its purpose is to enhance the domestic capital market in the international competitiveness, attract foreign investment, and reduce domestic enterprises to overseas investment costs. many group companies may face the impact of accounting standards conversion, including the ability to compile consolidated statements and the procedures for preparing consolidated statements. In this study, the major listed companies, OTC and emerging stock′s group companies and have the ability to prepare the consolidated report as the object of study. There are three objectives in the study of individual group companies to import ERP information system, the first is impact of "ERP information system performance" on "compilation of consolidated statements procedures", the second is impact of "ERP information system performance" on "compiling consolidated statements capabilities", the third is impact of "compiling consolidated statements capabilities" on "preparation of consolidated statement procedures", and discuss the intermediary effect of "compiling consolidated statement capabilities". The research results show that "compiling consolidated statements capabilities" has an impact on the "compilation of consolidated statements procedures", "ERP information system performance" has no direct impact on the "compilation of consolidated statements". However, after adding the indirect variable "compilation of the consolidated statements capabilities", the original path has an indirect and partial impact, It shows that there is a partial mediation effect as an indirect variable.
