- 學位論文
中小企業導入「企業會計準則」對記帳士事務所之影響-以個案探討
The Effect of Adopting the Enterprise Accounting Standards for Small and Medium-Size Enterprise on Public Bookkeeping Firms: A Case Study
摘要
隨著金管會於民國98年5月4日宣布自民國102年起國內上市櫃公司必須直接採用國際財務報導準則(IFRS)編製財務報表，與國際接軌並提高公司財務報表資訊的品質，而非公開發行公司亦自民國105年1月1日起適用「企業會計準則」編製財務報表。本研究是以依「記帳士法」執行業務的中部某記帳士事務所為研究個案，旨在探討當中小企業導入「企業會計準則」之後，記帳士事務所之因應策略及如何維持競爭優勢。此外，本研究亦另行訪談中部其他記帳士事務所經營者，針對企業會計準則之適用是否對於事務所之業務執行帶來困擾或成本之增加。本研究結果指出，中小型記帳士事務所對中小企業導入「企業會計準則」，大多僅是針對會計科目做修正、財務報表格式重新定義及報表文字上的修定，對記帳士事務所的業務影響並不大。
並列摘要
The Financial Supervisory Commission promulgated on May 4, 2009 that, starting from 2013, all publicly listed companies shall adopt directly the International Financial Reporting Standards (IFRS) for the preparation of the financial statements so as to align with the international standard and improve the quality of the information contained in the financial statements of the companies. Subsequently, private companies were required to adopt the Enterprise Accounting Standards (EAS) for the preparation of the financial statements since January 1, 2016. This study is a case study on a bookkeeper firm in Central Taiwan which operates in accordance with the Certified Public Bookkeepers Act, with an aim of delving into the coping strategies implemented by the bookkeeper firm and how it maintains its competitive edges upon the adoption of EAS by small and medium enterprises (SMEs). In addition, I have interviewed the operators of other bookkeeper firms in Central Taiwan to find out whether the application of EAS has caused any disturbance to their operation or increase in their costs. The results imply that the impacts on the operation of the small and medium-sized bookkeeper firms of the adoption of EAS by SMEs are limited, as they are mainly on the adjustment of accounting items, redefinition of the format of financial statements and revision of wordings in the statements.