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  • 學位論文

合併報表系統導入之研究

Consolidated Report System Implement Study

指導教授 : 王敏茹 簡俱揚
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摘要


我國上市(櫃)公司每季公開合併財務報告資訊給社會大眾已經有法律規定,而且是世界各國的趨勢,因為許多文獻都支持合併財務報表對投資大眾或利害關係人而言是具有與母公司單一財務報表不同且重要的資訊內涵。 在我國上市(櫃)公司多採用Microsoft Excel為工具來編製合併財務報表,卻較少公司導入合併報表系統,引發本人的研究動機。 本文以個案研究的方式探討公司管理當局對於合併報表系統導入的決心、公司如何評估合併報表系統、合併報表系統的應用範圍、導入合併報表系統的成本效益分析、導入合併報表系統相關人力配置規劃、導入合併報表系統的工作計畫及執行、合併報表系統導入內容的規劃、問題處理機制及進度控制…等。 個案公司未能按預計時間開始使用合併報表系統編製報表的關鍵因素在於ERP系統要配合合併報表系統時須要進行的調整與相關的人力配置等需求超過預期,雖然專案進行中已經進行相關調整,但仍難以在專案預計時間內完成。 個案公司系統設計依然如期完成的關鍵因素在於一、高階主管展現充分的決心並適時的給予高度的支持。二、專案小組成員有足夠的素質與能力,而且需求訪談階段已經將絕大部分的內容完成確認,事後要求變更的項目降至最低。三、接受改變。四、有充分的教育訓練。五、嚴格的進度控管。六、要求即時且有效的溝通。七、合約是採固定成本與保證成功。八、進行必要的平行測試。 總之導入合併報表系統的過程非常的繁瑣,每個環節都非常重要,而且不論任何變化發生時,因為所有資訊已經系統化,所以必須要及時的進行系統修改及進行必要的溝通,使得編製合併報表的人員不能再便宜行事甚至閉門造車。因此導入合併報表系統不但可以增進合併報表編製的效率,也可以提高管理當局對資訊的信賴程度及增加決策有用性。

並列摘要


Listed companies have to public their consolidated financial statement quarterly by business regulation in Republic of China. To announce consolidated financial statement is a global tendency. Because many literatures all supported the consolidated financial statement has some important information content for investor and stakeholder, and they are different from parent company sole financial statement. Most listed companies using Microsoft Excel as the tool to do their consolidated financial statement and fewer listed companies using consolidated reporting system to do the report in our country. And it came of my research motive. This article by case research way discussion consolidated report system implemented. The discussion content contain:how the top managers have the determination and give full support, how to select and measure the consolidated report system, what is the scope of the system, the cost benefit analysis for the system, how to arrange the manpower when run the project, the detail of work plan and carries out, the detail of the content, how to deal with issue and how to control the schedule…and so on. ERP system has to coordinate to consolidated report system, but the demands and manpower disposition surpasses anticipated, although they tried to manage and adjust it, but also out of schedule. It is the key-point with the case company delayed to use the consolidated report system. The system was designed and tested still on schedule of the case company. There are several key points. One, the top manager has full determination and gives the high support timely. Second, all the team members of the project have enough quality and ability, and have confirmed the majority of contents at the early, and lowered to change of contents at later stage. Third, accepts the change. Forth, has full training. Fifth, control the schedule strictly. Sixth, request immediately and effectively for communication. Seventh, the contract is picks the fixed cost with to guarantee successfully. Eighth, carries on the essential parallel test. In brief, the process of the consolidated report system implemented was very detailed, and each link is all important. After the consolidated report system was established, all the procedure already systematized, the key user of the company has to maintain the system and do necessary communication promptly when any change is happened. The company does not allow the key user to do adjustment out of system anymore. Using the consolidated report system not only can enhance the efficiency and faith, but also can increase decision-making usefulness.

參考文獻


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被引用紀錄


蔡亞晴(2015)。IFRS下企業導入合併報表系統之探討—以X公司為例〔碩士論文,國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201614041686

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