- 學位論文
導入國際會計準則(IFRS)對企業及會計師的影響
The Influence of Introducing International Financial Reporting Standards (IFRS) on Enterprises and Accountants
摘要
論文題目：導入國際會計準則(IFRS) 對企業及會計師的影響 校(院)系所組別：中原大學會計學系碩專班 研究生：林瑞真 關鍵詞：導入IFRS、國際會計準則重大差異、審計風險、接軌IFRS 論文摘要內容： 面對全球化時代的資本市場，導入國際會計準則，已成為必然的趨勢，世界各國都朝向國際財務報導準則(IFRS)接軌，減少企業進入國際資本市場的障礙，便於投資人做跨國性的投資，讓世界各地的投資人可以取得全球的財務資訊。 我國金管會於2009年5月14日正式對外宣佈台灣採用IFRS的時程表，企業應積極面對IFRS導入，及早辨認與現有會計準則的差異，評估對不同的會計政策，對財務報表產生的影響，進而修正電腦資訊系統，並對員工進行教育訓練，將有利於企業的管理與營運。 會計師長期以來扮演著企業監督者的角色，並依其專業，對財務報表是否允當表達其專業的意見。隨著與國際會計準則接軌，在原則導向基礎下，未來財務報告的編製需配合大量的專業判斷，會計師在審計工作上增加更多查核的難度。學者、專家一致指出，國際會計準則（IFRS）的影響是「全面性」，包括政府法令要修改、公司管理階層的決策、股東報酬、員工權益，都會受到影響，而會計師的風險亦大增。
並列摘要
Topic: The Influence of Introducing International Financial Reporting Standards (IFRS) on Enterprises and Accountants Master-On-Job Program, Department of Accounting, Chung Yuan Christian University Graduate Student: Lin ,Jui-Chen Keywords: introduction of IFRS, significant differences with International Accounting Standards, audit risk, IFRS convergence Thesis: Facing the globalizing capital market, introduction of IFRS has become an inevitable trend. Countries from all over the world converge on IFRS, to reduce barriers of enterprises accessing the international capital market, for investors to conduct transnational investment, and for investors all around the world to acquire global financial information. On May 14th 2009, Financial Supervisory Commission has officially made a foreign announcement on the time schedule of Taiwan adopting IFRS. Enterprises shall actively confront the introduction of IFRS, and recognize the difference with the existing accounting standards as early as possible, to evaluate the impact on financial statements under different accounting policies, to farther modify computer information systems and implement staff education and training, beneficial to the management and operation of enterprises. Accountants have long-term played the role as business supervisor, and depend on their profession to express professional opinions to the adequacy of financial statements. As the convergence on IFRS, on the basis of principle oriented, future preparation of financial statements will require to meet a large amount of professional judgments. Accountants will have more difficult on auditing work. Scholars and experts agreed that the impact of IFRS will be “comprehensive” on government law amendment, company management’s decision-making, shareholder return, employee benefits, while the risk of Accountants will greatly increase as well.