摘要
我國為因應全球化時代的來臨，主管機關行政院金融監督管理委員會（以下簡稱金管會）推動上市上櫃公司於2013年全面採用國際財務報導準則(International Financial Reporting Standards, IFRS)編製財務報表。從當地公認會計準則(GAAP)改採國際財務報導準則是一項重大挑戰，企業必須投入大量時間與資源，來解決改採IFRSs後所衍生各種企業之內部控制、管理策略、業務流程和資訊系統等問題。本研究主要以文獻調查及專家訪談法，對證券業（包括國內66家專業證券商及其所歸屬之金控集團14家），經檢視證券業2010年年度財務報表，以探索及歸納證券業導入IFRS時，在專案期間進行的管理行動，進而辨識可能導致管理、會計處理及資訊系統改變的影響與對策。本研究發現：(1)董事會要主動地評估和監督管理階層逾越內部控制的行為，以避免影響財務報導的風險。(2)因應IFRS的導入，管理階層應提供所需的專業訓練及課程來強化員工能力，以做好財務報導相關工作。(3)資訊系統之品質需要定期被覆核，評估其可靠性與及時性，以符合公司內部控制目標。由於IFRS的導入涵蓋諸多項目，如IFRS差異評估、人員訓練、法令、稅務層面之影響，因此需持續與IFRS專案計畫成員訪談、瞭解進度、確認主要影響之範圍、可用資源及主要風險等控制作業，藉此提升管理制度的品質與紀律，達到永續經營的目標！
並列摘要
In response to the era of globalization, Authorities to promote the listed companies in 2013, full adoption of International Financial Reporting Standards in preparing the financial statements. Change from local GAAP with International Financial Reporting Standards is adoption a major challenge, Companies must invest a lot of time and resources, For solve the shift to IFRs the enterprises of internal control, management strategies, business processes and information systems issues.This research focuses on literature survey, explore and summarize the business into IFRSs, in the management of operations during the project, and then identify the internal controls may lead to changes in management activities.This study found that: (1) Board of Directors to take the initiative assessment and monitoring of internal control management in order to avoid the risk of financial reporting. (2) Management should provide the necessary professional training and courses to strengthen the staff capacity to do work related to financial reporting. (3) The quality of information systems need to be reviewed periodically to assess its reliability and timeliness to meet internal control objectives.The IFRSs cover many projects, Such as the difference between IFRSs assessment, staff training, legal, tax, Therefore required and IFRSs to interview members of the project plan, understand progress, identify major impact of the scope, available resources and major risk control operations, improve the quality and discipline, to achieve the goal of sustainable.