財會人員對公司的貢獻─A公司個案分析

林淑惠(Shu-hui LIin)

指導教授 ： 洪榮華

國立中央大學/管理學院/管理學院高階主管企管碩士班/碩士(2012年)

摘要

本研究的目的，主要是從一個資深財會人員的角度，以個案研究法，針對作者服務的大陸公司，以面對各單位層出不窮的問題為範圍，所發展出來的處理方式。作者就本身工作上所遭遇問題的確認、改善過程以及改善結果做詳細之分析與說明，試圖把理論應用到實務上，由改善的效果印證理論之實用價值，並提供影響的數據作為佐證，藉以突顯出財會人員對公司的貢獻及重要性。
由個案分析顯示，財會人員利用所學理論，配合豐富的實務經驗，在工作上力求改善，因而可以提高公司的價值。財會人員，尤其是財會部門主管，除了精通會計的理論與實務之外，尚須具備各種管理知識、人際關係與溝通等技巧，然後才能協助公司增加現金流量、提高財務報表的品質、降低公司與金融市場之間的資訊不對稱，進而降低投資人所面對的風險，因而有效提升公司價值、創造股東財富。
本研究所進行的個案分析，希望可以提供給新進的財會從業人員參考，減少其「自我摸索」的時間，以有效解決其日常工作上所遭遇到的問題。此外，有經驗的財會部門主管也可經由本個案分析，學習如何加強其確認問題並加以解決的能力。

關鍵字

個案研究 ； 財會人員

並列摘要

This case study research was carried out from the perspective of the researcher who was a senior accounting and financial officer at a China-based company. The aim of this research was to investigate the strategies developed by the researcher to resolve problems stemming from all departments in the company. Detailed analyses were offered on problem identification, measure implementations, and the outcomes. The practical value of the theories applied as measures was supported by the statistics provided in this case study analysis and finally, the importance of accounting and financial staff in a company was highlighted.
It was shown that experienced accounting and financial staff putting theories into practice could add value to the company. In particular, accounting and financial officers skilled in management, interpersonal relationships, and communication techniques could increase cash flow, enhance the quality of financial statements, reduce the information asymmetry between the company and the financial market, and in turn, lower the risks faced by the investors, thereby increasing firm value and creating shareholders'' wealth.
This research has implications for accounting and finance practices. The present case study analysis may help shorten junior accounting and finance staff’s learning curve so that they can solve the problems in their day-to-day operations more effectively. Furthermore, senior accounting and finance officers sharing experiences provided in this research may also enhance their abilities to identify and solve problems and finally benefit the company and themselves.

並列關鍵字

case study research ； accounting and financial staff

參考文獻

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