行政院金融監督管理委員會為利我國企業募集海外資金,宣布自2013年起公開發行公司將分階段採用「國際會計準則」(IFRSs)。至於我國非公開發行公司因其財務報表並未具有公眾責任,且限於會計人員員額不足、財務報表外部使用者簡單以及成本效益等因素,對適用國際會計準則之必要性及合理性多有批判,因此是否需另訂非公開發行公司專屬之會計準則,且其制定方向為何,各界意見不一,有待共識彙集。本研究透過文獻分析與深度訪談,蒐集國內外規範非公開發行公司會計原則之運作方式、介紹中小企業國際財務報告準則(IFRS for SMEs)以及進行商業會計法與中小企業國際財務報告準則之差異分析,藉以提出本研究之結論與建議: 一、世界各國已適用大小會計分流,並採行會計差異化之分級制度。 二、基於我國中小企業規模較小,營業額不高,因此如採用中小企業國際財務報告準則(IFRS for SMEs),尚須考量相關公報對於小型企業或微型企業是否負擔過重。 三、建議儘早規劃非公開發行公司會計準則之制定時程,以利實施宣導並強化溝通管道。
In order to help enterprises raise foreign capital, Executive Yuan Financial Supervisory Commission announced that public corporations would be required to gradually adopt International Financial Reporting Standards (IFRSs), starting 2013. As far as non-public corporations, the financial reports do not have public responsibilities, insufficient accounting personnel, simple use of external financial reports, and the issue of cost efficiency; the needs and rationale to use IFRSs have been questionable. Therefore, common ground still needs to be built to discuss if to establish accounting standards for non-public corporations. This study used literature analysis and in-depth interview to collect the regulations of accounting principles in Taiwan and other countries, introduce IFRS for SMEs, and analyze the differences between commercial accounting laws and IFRS for SMEs, and further provide recommendations based on the conclusions, which are as follow: 1.Most countries have adopted size segregation of accounting and accounting divergence. 2.The SMEs in Taiwan are smaller with less revenue; thus, IFRS for SMEs might be too much for small or micro enterprises. 3.This study recommended that authority start the establishment of Non-public Corporation accounting principles as soon as possible in order to promote the implementation and strengthen the communication channels.