摘要
在國際化趨勢下，跨國籌資、合併的需求較以往增加，建立一套各國都認可的高品質會計準則己成為各國共識。有鑒於此，國際會計準則委員會(International Accounting Standards Committee) 自 1973 年成立以來，就致力於推動一套高品質、易於了解、全球一致通用的會計準則，以滿足投資人、債權人及其他財務報表使用者的需要。我國將於2012年全面採用IFRS，對所有企業勢必造成衝擊，現行的會計資訊系統必須全面更新，對中小企業而言，是非常高的成本。 企業經營面臨來自全球的競爭，加以企業管理思潮的改變，有鑑於人員的培訓及產品自製均須投入大量的人力、時間、財務資源以及專業技術、經驗支持，企業在資源有限情況下，為增加企業競爭力，不得不思考學習新的管理技巧，故將部分作業委由外部專業處理有其存在之必要性。委外服務存在最主要的價值乃在於企業將非核心業務委外並將核心資源專注於企業核心競爭力之上(Lacity and Hirschheim，1995)，透過委外方式降低相關管理及營運支出，從而精簡總成本。 本研究以IFRS的全面採用為背景，探討中小企業對於異質轉換介面的廠商選擇考量因素。由於過去並沒有針對IFRS進行此議題探討，因此本研究採用德菲法為研究方法，邀請業界的資深財會主管做為專家。以兩次的問卷調查，達到一致性的意見，歸納出本研究之結論。
並列摘要
Under the trends of globalization, there are more and more requirements of international operation and merge. It is necessary to build common and high quality of accounting principles. The International Accounting Standards Committee which is established in 1973, has worked for developing a set of high-quality, easy-to-understand and common principles of accounting to satisfy the requirements of all the stack holders. In Taiwan, the IFRS is forced to be adopted in 2012. It is a huge impact to all the companies since the original accounting information system must be modified. To operate a company with limited resources, it is sometimes necessary to adopt the method of outsourcing. Especially when the products or services providers have better services or products with lower cost. The major advantage of outsourcing is to outsource the none-core operation of the company to lower the cost. This research is to analyze the factors of choosing outsourcing vendors with the setting of thoroughly adopting IFRS. The issue is rarely mentioned in this setting, so we adopt the Delphi method. We invite several senior managers in the financial and accounting industry as our experts. We conclude the factors due to two stages of investigations.