我國中小企業家數眾多,經營具有彈性、創造廣大就業機會,是國內經濟成長、社會穩定主要的動力來源。而其中從業人口5人以下的微型企業因規模不大,多缺乏會計及稅務處理的專業人才,對記帳與稅務處理的工作有委外由代理人執行的需求,因此產生提供服務的代客記帳與申報稅務的記帳業者。微型企業創業者將記帳、報稅工作外包給記帳業者是目前常態性的作法。本研究探討微型企業在選擇記帳士事務所的決策模式,同時選擇一間記帳士事務所以決策模式進行個案分析。透過半結構式訪談微型企業的創業者得到決策模式的四個目標層級分別是:傳統服務項目的需求、延伸服務的需求、對記帳士事務所的印象、對服務人員的印象,並使用SMART方法找到相關屬性與重要順序後由記帳業專家對屬性制定出執行程度與分數進而獲得決策模式。以新竹縣某記帳士事務所依照本決策模式進行自評後。結果在”節稅規劃服務”、”產品成本與利潤分析服務”、”處理帳務的正確性”以及”服務人員具備專業知識,有問必答”等四個項目的執行程度提升與改善具備最佳效益,可以投入較少的資源但獲得最佳的成效。本研究並對這四個項目的改善分別提出建議。
There are many small and medium-sized enterprises in Taiwan. Elastic operation and vast work of these enterprises is the main impetus for the development of domestic economy and social stability. Most of the micro enterprises, which are less than 5 workers, lack in-house accountants, so there is a demand for the outsourcing of professional accountants, who can deal with the affairs of the account and tax for the enterprises. The research aims to develop a decision model for micro enterprises to select a bookkeeping firm. Through the interviews with entrepreneurs of the micro enterprises, we identified four major dimensions for the decision model. There were the demand for the basic services, the need for the value-added services, the impression of bookkeeping firms, and the impression of accountants. The SMART method was used to rank and weight the items in the four dimensions, and a scale of rate for each items was developed by a senior professional accountant. A bookkeeping firm in Hsinchu county was selected as the case of application. By applying the decision model to the firm, four items with high weights but low rate scores have been identified for improvement. It is suggested that the findings of the study can be applied to effectively improve overall performance of bookkeeping firms with efficient resources.