導入國際會計準則(IFRS)企業對選擇資訊系統決策因子之探討-以A公司為例

On the Transformation, Choice and Decision-making Influence of International Financial Report Standards (IFRS) to Enterprise Resource Planning (ERP) System-A Case Study of A Company

陳波宏(Chen Po-Hung)

指導教授 ： 陳雪如

國立中正大學/管理學院/會計與資訊科技學系/碩士(2012年)

摘要

由於全球化時代來臨，為增加企業間財務報告之可比較性，並降低企業於國際資本市場之籌資成本，各國均積極將當地會計準則與國際會計準則(IFRS)接軌，並訂定與國際會計準則接軌之計畫。基於直接採用國際會計準則方式已逐漸成為世界各國會計準則與國際接軌之主流，且考量國際間之商業交易日趨頻繁，國內企業設置海外子公司之情形亦漸普遍。未來國內企業的會計資訊與國際規定一致之情況下，將可節省企業編製相關報表之成本，有助於企業之國際化，並利於吸引外資投資國內企業。
　　本研究擬藉由產業界與會計師界資深專家針對導入國際會計準則(IFRS)企業對資訊系統選擇決策之關鍵因子進行問卷調查，關鍵因子共分為四大構面：企業型態、資訊技術、會計面與企業營運面。共發放二階段之問卷調查產業界與會計師界之意見，配合詮釋結構模型找出關鍵因子彼此間的相互關係以及回饋性，以深入了解構面準則與國際會計準則(IFRS)企業選擇資訊系統決策之關聯性。
　　本研究結果顯示，企業於擴展全球新興市場，系統具備新增之幣別轉換、準則制度等之延展性為產業界與會計師界資深專家最重視之關鍵因子，而會計構面為國際會計準則(IFRS)企業選擇資訊系統決策因素中權重比重最高的構面，顯示產業界與會計師界對於資訊系統最為要求的是必須具備延展與彈性之特質，以因應全球不同準則、功能性貨幣之轉換與持續修改之延展性。

關鍵字

國際會計準則 ； 資訊系統 ； ISM詮釋結構模型

並列摘要

Since the coming era of globalization, the enterprises need to increase the comparability of the financial reporting and reduce the cost of financing in the international capital market. All countries are actively trying to transform the accounting standard from the local accounting standards to the international financial reporting standards (IFRS) and make a plan for the convergence. Based on the direct adoption of international accounting standards approach has became the world accounting standards with the international standards of the mainstream and the consideration of the international business transactions becomes more frequently, the domestic enterprises setting up overseas subsidiaries are also becoming common. The coincidence of the accounting information between the domestic enterprises and international organizations will help to reduce the costs of preparing the relative reports and help enterprise internationalization, and be conducive to attract foreign investment in domestic enterprises.
This study was surveyed by the senior experts of the industry and accounting profession for the key factors of the information systems selection decisions for the import of the International Accounting Standards (IFRS). The key factor is divided into four dimensions: type of enterprise, information technology, accounting and the business operations. The survey was conducted twice by the senior experts of the industry and accounting profession with the interpretative structural model to identify the key factor between the reciprocal relationship and the feedback and to understand the relationship between the aspect of the IFRS and the selection information system decision.
The results of this study show that the currency conversion system and the extension of the IFRS are the most important factors for the senior experts of the industry and accounting profession in the expansion of the global emerging markets. In the accounting aspects of the International Accounting Standards (IFRS), the factor for the company selecting the information system decision-making is the most important factor. It also display that the extension and the flexibility for the information system will be the necessity for the senior experts of the industry and accounting profession. It will reply to different accounting standards, the conversion and the continual improvement of the functional currency.

並列關鍵字

International Financial Reporting Standards ； Information system ； Interpretive Structural Model

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