國際會計準則(IFRS)對企業資源規劃系統轉換選擇之影響

陳波宏 ； 張碩毅

《電腦稽核》 24期 (2011/07) Pp. 41-53

https://doi.org/10.30007/JICTA.201107.0004

摘要

由於全球化時代來臨，為增加企業間財務報告之可比較性，並降低企業於國際資本市場之籌資成本，各國均積極將當地會計準則與國際會計準則(IFRS)接軌，並訂定與國際會計準則接軌之計畫。基於直接採用國際會計準則方式已逐漸成為世界各國會計準則與國際接軌之主流，且考量國際間之商業交易日趨頻繁，國內企業設置海外子公司之情形亦漸普遍。未來國內企業的會計資訊與國際規定一致之情況下，將可節省企業編製相關報表之成本，有助於企業之國際化，並利於吸引外資投資國內企業。依據上述原因，企業如何因應轉換及接軌實為當務之急，本文透過對台灣IFRS系統轉換之影響探討，分析在此轉換過程中具備重要作用之影響因素，幫助企業加快舊有會計準則處理系統至IFRS會計準則處理系統的轉換，藉此降低企業經營成本與交易成本，提高企業經營之效率。

關鍵字

國際會計準則 ； 企業資源規劃系統 ； 系統轉換

並列摘要

Since the coming era of globalization, the enterprises need to increase the comparability of the financial reporting and reduce the cost of financing in the international capital market. All countries are actively trying to transform the accounting standard from the local accounting standards to the international financial reporting standards (IFRS) and make a plan for the convergence. Based on the direct adoption of international accounting standards approach has become the world accounting standards with the international standards of the mainstream and the consideration of the international business transactions becomes more frequently, the domestic enterprises setting up overseas subsidiaries are also becoming common. The coincidence of the accounting information between the domestic enterprises and international organizations will help to reduce the costs of preparing the relative reports and help enterprise internationalization, and be conducive to attracting foreign investment in domestic enterprises. According to the above reasons, the enterprise should take a high priority about how to transform and how to adopt the standards as a priority. The main purpose of this study is to discuss the impacts to the Taiwan's system conversion of IFRS and the analyses in the conversion process have an important role in the influencing factors. It will help the enterprises to speed up the old processing system of the accounting standards to the IFRS accounting standards and reduce the operating costs and transaction costs, improve the business efficiency as well.

並列關鍵字

International Financial Reporting Standards ； Enterprise Resource Planning ； System Conversion