摘要
現階段我國企業赴海外發行存託憑證及國外上市公司來本國發行存託憑證，其財務報表都需要花費相當的成本在轉換作業上，而且轉換的正確與否及是否符合當地政府之財務會計法規並不容易掌握，因此各國統一一份標準的財務報表變得益為重要。我國行政院金融監督管理委員會（以下簡稱金管會）於2009年5月宣布，我國直接採用國際財務報導準則（International Financial Reporting Standards以下簡稱IFRS）並分為兩階段施行。本研究透過文獻探討及專家訪談方法，從MIS部門的角度去探討電子業導入IFRSs過程中所產生的管理及問題，並針對會計選擇及IFRSs與ROC GAAP之差異及會計資訊系統所要揭露之資訊做探討。本研究發現︰（1）成立IFRS專案小組不可流於形式，高階主管要扮演領頭羊角色，並主動監督及管理，以避免影響財務報導之正確性與時效性。（2）IFRS議題及實際的導入不僅是財務部門工作，資訊部門更應主動積極參與，並可利用現有資訊資源，協助企業辦理教育訓練，並將組織功能發揮至最大。（3）今（2012）年為上述第一階段施行對象，採ROC GAAP及IFRSs來編製財務報表之並行時期，明年1月1日第一階段適用企業即須以IFRS標準來編製財務報表，企業應加快腳步進行修正並且積極與外部顧問或金管會進行意見交流，期透過此次IFRS轉換讓企業之財務及管理流程能更透明及健全。（4）現階段導入IFRS各單位皆屬於邊做邊學邊調整階段，包含會計師考試也是在101年才將命題範圍納入國際會計準則，因此企業應該主動了解IFRS並針對企業現況與顧問或會計師進行實質交流。
並列摘要
At this stage Taiwan enterprises overseas issued depositary receipts and foreign listed companies issued their own depository receipts, it takes expense to convert the financial statements, and it's uncertain whether the conversion is complied with local government finance and accounting regulations or not, therefore the standard financial statements become very important, and the Internationals also pay close attention to this issue.Authorities Financial Supervisory Commission announced in May 2009 to force the adoption of IFRSs and it is divided into two stages of the implementation.In this study, through literature review and expert interview method, from the perspective of MIS, to explore the issues happening during electronics industry proceed to integrate IFRS, meanwhile to explore the difference between accounting choices, IFRSs and ROC GAAP, and to probe into the information what the accounting information system will disclose.This study found that:(1)The establishment of the IFRS project team can not be a mere formality, executive of leadership and active supervision and management, to avoid to impact on quality or performance of financial reporting and corporate surplus.(2)IFRS issues and actual integration is not just involved the financial, in particular the MIS responsible unit should take an active part, to use available information resources, to assist enterprises to hold education training to optimize organizational functionality.(3)This year(2012), for the first phase the implementation of object mining with ROC GAAP and IFRS to prepare financial statements of the parallel period, January 1 next year, the first phase of the applicable enterprise shall be to IFRS standards, preparation of financial statements, the enterprise should pick up the pace be corrected and actively working with external consultants or the FSC to exchange views through the IFRS conversion can be more transparent and sound financial and management processes.(4)Currently the situation of IFRS migration is learning and adjusting by doing, even the CPA exam, until year 2012, the International Accounting Standards just to be included in the proposition range. Therefore, enterprises should take the initiative to understand IFRS, according to current business conditions, actively proceed to exchange with consultant or accountant in the real terms.