| 摘要(英) |
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. |
| 參考文獻 |
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