連接器產業導入IFRS之因應對策-以宏致電子為例;none

NCUIR > School of Management at National Central University > Research institute of accounting > Electronic Thesis & Dissertation > Item 987654321/54900

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/54900

Title:	連接器產業導入IFRS之因應對策-以宏致電子為例;none
Authors:	陳子瑜;Chen,Tzu-yu
Contributors:	會計學研究所
Keywords:	個案研究法;宏致電子;國際財務報導準則(IFRS);Case Study method;Aces;IFRS
Date:	2012-07-12
Issue Date:	2012-09-11 19:09:46 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究係以個案研究法，並藉由過去學術及實務之研究結果，所擬定之企業導入IFRS將面臨之問題及其因應措施，進行宏致電子導入IFRS之實地訪談，以了解宏致電子導入IFRS所面臨之實際問題、所採取的因應對策及整體執行面經驗。此外，本研究接續過去學者以我國國內ERP供應商角度進行我國企業導入IFRS之研究結論，深入了解積極主動導入IFRS之宏致電子，其資訊系統調整及轉換方式為何?並藉此研究歸納出宏致電子導入IFRS所受之影響及因應措施，並給予其他尚未導入IFRS之企業及其他導入IFRS相關單位研究建議。本研究發現，宏致電子主要採取自主學習的方式進行初期IFRS導入，並逐步釐清IFRS對宏致電子之影響，直至2011年07月我國主管機關發佈我國證券發行人財務報告編製準則後，宏致電子才確定公司整體受IFRS導入之影響，並依據所受之影響調整會計處理。此外，對於資訊系統受到IFRS之影響部分，主要是以會計科目重新編碼為主，宏致電子採用建置外掛會計科目對照程式以因應2012年雙軌制度，2013年則全面調整資訊系統內之會計科目編碼，以全面接軌IFRS。至於企業內部營運流程則未受到IFRS導入影響。基於宏致電子之營運方式及我國主管機關對會計準則政策之修訂，宏致電子整體並未受到IFRS導入之大幅度影響。但宏致電子仍以主動積極之態度，面對所受到之影響，並逐步建置相對之因應措施以順利達成IFRS導入。By utilizing the Case Study method, Aces was selected as the target of research which discusses the challenges, problem-sloving and all the experiences of execute the Aces is facing when adopts the International Financial Reporting Standards(IFRS). This research also follow the past research’s conclusions which investigated from the ERP manufactor. Investigating how Aces’s ERP system adjust for adopting the IFRS? After the research, we will conclude all the influences and problem-solvings of Aces which adopting the IFRS. After this research, we found that Aces use self-learning method to identify the influences of adopting IFRS first. Until July of 2011, our official authorities realeased the 「證券發行人財務報告編製準則」, Aces already confirmd all the influences after adopting IFRS. According to all the impacts, Aces then changed all the accounting procedures based on IFRS. Besides, The influences on Aces’s information system are changing of accounting codes. Aces then builded up a mapping program to solve all the problems on 2012. After 2013, Aces will change all the accounting codes on the information system. According to Aces’s business model and official authorities’s policy, As a whole, Aces has not affected significantly by implementation of IFRS. But Aces still active in attitude to face it, and gradually builded the steps to adopting IFRS.
Appears in Collections:	[Research institute of accounting ] Electronic Thesis & Dissertation

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	969	View/Open

社群 sharing

Loading...