| 摘要: | 全球化使企業聯合、兼併、重組等投資頻繁，也使得集團企業的股權投資關係日益複雜；集團內部交易更是頻繁及多元；所以合併財務報表的編制工作也更形繁雜，且國際財務報導準則IFRSs對企業監管與資訊披露的要求越來越高，即時編制合併財務報表是集團企業財務部門最重要的業務，故企業財務報表電子化更成為必然之趨勢。
本研究以Leavitt (1965) 鑽石模型 (Diamond Model) 為研究架構，透過個案公司分析探討，從任務、人員、技術與組織構面瞭解企業導入HFM過程中所遭遇的問題，進而探討分析問題解決的因應之道，從中歸納導入HFM帶來的效益，並且萃取關鍵成功因素，落實企業的目標策略，讓策略發揮最大效果，為企業創造最大利潤。
本研究結果發現，鑽石模型所主張的任務、人員、技術與組織四個構面具有交互影響的效應關係，林東清 (2013) 更解釋了資訊科技對組織任務的影響、對員工的影響、對組織結構的影響，企業在擬定因應策略的方案，須同時以鑽石模型四大構面考量，才能確保HFM成功導入的效益，並且更充分的發揮導入成效。最後，本研究建議企業透過電子化系統的導入分析營運，擬定未來公司策略的應用，為企業節省時間與金錢、增加競爭力、提高人力價值、增進交易夥伴之間的關係，使企業永續發展。;Globalization has made frequent investments in corporate unions, mergers and reorganizations, and has made the equity investment relationship of the group companies increasingly complicated. The intra-group transactions are more frequent and diversified. Therefore, the compilation of consolidated financial statements has become more complicated and the international financial reporting standards IFRSs are increasingly demanding for corporate supervision and information disclosure. Immediate preparation of consolidated financial statements is the most important business of the Group′s financial sector. Therefore, the electronic form of enterprise financial statements is becoming an inevitable trend.
This research is based on Leavitt (1964) diamond model, and then analyzed and discussed by F’s corporation from the task, people, technology and structure dimensions to understand the difficulties encountered in the implementation of HFM and its problem-solving strategies, cognitive and consolidate its benefits, conclude its critical success factors, achieve the corporation′s strategic objectives, and create maximum profit.
The results of this study show that the task, personnel, technology and the four facets of the organization have the effect of interaction. Lin Dongqing (2013) explains the impact of information technology on organizational tasks, the impact on employees, The impact of the structure, enterprises in the formulation of the strategy to respond to the program, at the same time to diamond model four structural considerations, in order to ensure the successful introduction of HFM benefits, and more fully play into the results. Finally, this study suggests that enterprises should analyze the operation through the import and analysis of electronic systems, formulate the application of future corporate strategy, save time and money for enterprises, increase competitiveness, improve human value, enhance the relationship between trading partners and enable enterprises to develop. |
