我國企業導入IFRS的執行成效與政府政策目標之比較－以個案公司為例

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題名:	我國企業導入IFRS的執行成效與政府政策目標之比較－以個案公司為例
作者:	傅郁萱;Fu,Yu-syuan
貢獻者:	會計研究所
關鍵詞:	IFRS導入;執行成效;adopting the IFRS;effectiveness
日期:	2013-07-11
上傳時間:	2013-08-22 12:08:12 (UTC+8)
出版者:	國立中央大學
摘要:	本研究係採個案研究法，以電子流通業-個案公司為研究對象。延續過去僅以企業或ERP廠商之個別角度研究，本研究同時以個案公司、會計師事務所以及ERP廠商三者之角度進行實地訪談，探究面對International Financial Reporting Standards (IFRS)導入過程中各自因應對策為何；並輔以會計師事務所以及ERP廠商之角度，了解他們如何影響企業導入IFRS之執行成效；同時，進一步探討企業導入IFRS的執行成效與主管機關初始所欲達成之目標是否一致，給予IFRS相關單位以及第二階段即將導入IFRS之企業研究建議。　　本研究發現，個案公司為了達成IFRS法令政策之實施，透過會計師事務所以及ERP廠商之協助，針對衝擊較大之會計層面及系統層面做轉換，其中，經營面更得以進一步做調整，以達到政府欲提高企業整體經營管理效率之目的，然而其實際結果仍有待商榷。另外，個案公司現階段雖已順利導入IFRS，以達到國際形象提昇、提高財報比較性以及降低相關成本等目的，然而，研究亦發現我國IFRS有依照國情修改情況，個案公司深受主管機關法令影響、效法標竿企業以及針對自身狀況選擇變動較小的轉換方式，如此對於我國IFRS導入成效實有大打折扣之嫌。　　By utilizing the Case Study method, an electronic circulation dealer was selected as the target of this research. In the research, comparing with the perspectives of the past researches which only individually studied from the aspects of the enterprises or ERP suppliers, the three angles among the case company, accounting firms as well as ERP suppliers are all taken into consideration with practical interviews to investigate what strategies each of them uses while facing the process of adopting the International Financial Reporting Standards (IFRS). By the perspectives of accounting firms and ERP suppliers, we can try to figure out how they affect the effectiveness of adopting IFRS of the case company. This research also explores whether the effectiveness of the case company adopting the IFRS consist with the targets which the government wants the companies to achieve. Furthermore, this research also offers suggestions for the IFRS related organizations and the companies which will adopt IFRS at the second stage. 　　After researching, it is found that to carry out the IFRS policy, the case company needs the assistance from the accounting firm and the ERP supplier to modify the accounting and the system which are with great impact made by IFRS, especially the management level needing further adjustment in order to achieve the government’s targets to improve the overall efficiency of business management. However, the actual results are still open to discuss. In addition, the case company has successfully adopted IFRS to achieve the targets, including enhancing the international image, promoting the comparability of finance reports and reducing associated costs, but it is also found that IFRS had been modified according to the conditions in Taiwan. The case company is deeply influenced by the government’s policies, following the benchmark companies and converting IFRS based on their conditions which are less affected, so the effectiveness of companies adopting IFRS in Taiwan is still suspected.
顯示於類別:	[會計研究所 ] 博碩士論文

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