ERP廠商協助企業轉換IFRS之關鍵作業評估

面臨統一的會計語言時代，我國即將推動上市櫃公司於2013年全面採用國際財務會計準則(International Financial Report Standards, IFRS)來編製財務報表。對於ERP系統廠商而言，在協助企業導入IFRS上面臨莫大的挑戰，因為新的會計準則不僅會造成公司之會計政策改變，亦會涉及到企業流程與系統的改變。本研究針對EPR系統廠商進行討論，以期找出ERP系統廠商協助企業導入IFRS之重要作業項目。結合決策實驗室分析法（Decision Marking Trial And Evaluation Laboratory , DEMATEL）和網路程序分析法（Analytic Network Process, ANP）兩種數學模式，分析後發現前三項重要作業事項，第一以會計層面下的「會計準則上的差異分析」最為重要，其次以系統層面下的「IFRS對ERP系統之影響」，第三則是企業層面下的「提供企業IFRS的顧問諮詢」。

關鍵字

企業資源規劃；國際財務會計準則

並列摘要

While embracing the age of integrated accounting language, the financial bureau in Taiwan is going to promote listed company to create financial statement based upon the principles of IFRS in 2013. The challenge for ERP companies in assisting the customers to introduce IFRS is not only the change of accounting policies but also the variation of business procedures and systems. A thesis is seeking to an activity of assisting company to install IFRS with investigation of ERP corporate. With using models of Decision Marking Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP), the priorities of three activities are made. The conclusion is that analysis of variances of accountant principle is the most important at accountant dimension. Secondly, IFRS have influences on EPR at system dimension. Then, the consultant of IFRS service at corporate dimension.

並列關鍵字

ERP ； IFRS

參考文獻

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國際替代計量

ERP廠商協助企業轉換IFRS之關鍵作業評估

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