以系統開發探討IFRS對固定資產資訊系統之影響-以G公司為例

System development to explore the impact of IFRS on fixed asset information system - an example of G company

鄭家彥(Cheng,Chia Yen)

指導教授 ： 洪育忠

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

因應全球化時代之來臨，IFRS(International Financial Reporting Standards)已成為全球資本市場之單一準則，直接採用IFRS亦成為各國企業之趨勢，全球計有超過115個國家已要求或計劃要求當地企業直接採用國際會計準則編製財務報告。依台灣金管會所訂定之IFRS啟用時程，上市櫃公司應自2013年起採用IFRS編製財務報表。
由於IFRS準則內容與現行ROC GAAP(Generally Accepted Accounting Principles)會計制度有相當多的差異，使得台灣公司將面臨到諸多的變革，其內容包含公司內部作業流程、資訊系統、營運管理、財務調度、會計循環等各層面活動。而在現今電腦化時代，資訊系統已是公司內最不可或缺的工具，其資訊系統上的作業流程，通常是以內控循環流程為基礎而設計。本研究以IAS16號公報與八大循環內的固定資產循環作業文獻資料，比較出固定資產循環作業在ROC GAAP與IFRS之差異，接著使用個案研究法，以G公司的需求，開發一套符合IFRS規定之固定資產管理系統。藉此系統開發過程來探討IFRS對固定資產管理系統之影響，總結得到四大研究成果：
● 固定資產作業所面臨之議題，分別為「固定資產分類重新編碼」、「公允價值與耐用年限鑑價來源」、「如何拆出組件與定義重大成本條件」、「折舊所造成的財稅差異」。
● 修改了固定資產循環原有的「資產取得程序」、「資產維護程序」、「資產處分程序」，並新增了一道「稅務調整程序」。
● 開發出了可解決作業議題的固定資產管理系統功能
● IFRS固定資產管理系統在軟體品質檢驗上，獲得受訪者的正面回應。

關鍵字

IFRS ； 固定資產 ； 系統開發

並列摘要

As the coming era of Globalization, IFRS (International Financial Reporting Standards) has become the sole standard to the global capital market. There's more than 115 countries have had already requested and/or are going to require their enterprises to use this IFRS for compiling financial reports which needed. According to Taiwan Financial Supervisory Commission Executive Yuan (FSCEY), all the listed companies need to adopt IFRS to compile their financial reports from 2013.
Since there's quite some differences between IFRS' principles and Taiwan's current accounting system, Generally Accepted Accounting Principles (GAAP). For this reason, organizations inside Taiwan are facing changes and challenges upon adopting IFRS for sure. Those include “internal processes”, “information systems”, “operational managements”, “financial arrangements”, “scheduling”, “accounting cycle”..etc., and other activities at all aspects. However, “information systems” now a day has became the most important tool of organizations in such an age of computerization, almost all the companies will have their own information systems be designed on internal audit base.
This study compares the differences between GAAP and IFRS by making refer to IAS 16 SFAS and fixed asset cycle literature, then set up a case study to develop a fixed assets management system which meets IFRS' principles for an hypothetical company “G”. During the process of developing this mentioned system, the impact of IFRS to fixed assets managements system has been searched out and being able to summarize as the following 4 research conclusions:
1) The Fixed Assets Management System needs to endure these issues:
→ to re-encode the classification of fixed assets
→ to define the fair value and durable period of fixed assets
→ to split components of fixed assets and define significant costs depreciation caused by book-tax difference
2) Some of fixed assets' procedures has been modified, such as: Asset acquisition, Asset
3) maintenance, Asset proceedings. And one new procedure has been added, which is: Tax adjustment procedure.
4) A functional fixed asset management system has been developed to solve those operating problems
5) Positive responds being received by interviewing users of IFRS fixed assets management system.
Keywords: IFRS,

並列關鍵字

IFRS ； fixed assets ； systems development

參考文獻

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