會計師業以應用服務供應商模式提供加值服務之可行性探討

A Survey of CPA Firms Applying ASP Model to Provide Value-Added Services

楊偉綸(Wei-Lun Yang)

指導教授 ： 周濟群

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200117

摘要

應用服務供應商(Application Service Provider；ASP)係近年委外服務在網際網路應用技術成熟的條件下，遂之演變而成的新興服務方式。應用服務供應商的運作模式，乃透過網際網路提供客戶應用軟體租賃與商業流程的服務。目前無論是電腦軟硬體購買、升級或再訓練成本均相當昂貴，造成一般企業使用資訊系統的困難與不便，而ASP服務可讓客戶以合理的價錢取得大企業等級的服務。再者經濟環境的改變，也造成會計師事務所在傳統審計業務上公費收入成長趨緩。

本研究探討國內目前對ASP服務之供需概況，並進一步評估會計師的競爭優勢與會計師業提供服務之可行性等議題。本研究針對400家企業、前五大會計師事務所之50位高級主管與20家ASP廠商分別寄出問卷。本研究採問卷調查方式取得初級資料，並使用統計方法進行檢定，藉以得知企業對相關議題的看法與認知。企業界、會計師業與ASP廠商回收之有效樣本分別為75份、19份與9份，本研究的樣本回收率分別為18.75%、38%與45%。

研究結果顯示我國企業界與會計師業目前對ASP服務的採用仍為觀望保守之態度。企業界主要的顧慮在於對ASP服務尚未深入瞭解，並擔心ASP廠商在資訊安全上的控管。企業界較能接受會計師就其擅長的財務稅務諮詢業務以ASP模式提供服務。未來會計師業若能透過策略聯盟的方式與ASP業者共同合作提供ASP服務，不失為快速且有效取得所需技術與提升競爭優勢的途徑。會計師未來可針對其自身的競爭優勢，來拓展ASP模式加值服務，以期在競爭激烈的環境中獲取發展利基。希冀此研究結果能提供會計師業未來考量是否投入ASP市場時之參考。

關鍵字

應用服務供應商 ； 網際網路 ； 委外

並列摘要

Application Service Provider (ASP) extends from the practice of outsourcing service. The advancement of Internet technologies in the past a few years has accelerated the development of this service. The ASP service allows enterprises to access over the Internet to application software and business process. The high cost in purchasing computer hardware and software, as well as the cost in upgrading and maintaining information systems, have also discouraged many enterprises to disburse their IT investment. ASP can help these companies solve the problem by providing high quality service with affordable cost. The rapid change of economic environment, has altered the fact that total accounting and auditing income of the CPA firms have been flattened due to the market saturation.

The purpose of this paper is to explore the needs and supply for ASP, the competition advantages and the feasibility of CPA firms applying ASP model to provide value-added service in Taiwan. This survey has mailed questionnaires to the 400 companies, 50 manager in Big 5 CPA firms and 20 ASP suppliers. Thus, we received 75, 19 and 9 valid responses with response rates of 18.75%, 38% and 5%.

Research results indicate that companies and CPA firms in Taiwan still have doubts as to what can be accomplished by ASP. The major two concerns are the capability of ASP and the information security problem. The online consulting services of taxation and finance obtain the highest rank from enterprises. To improve CPAs’ competitive advantages, it would be more effective for CPA to take strategic alliance with ASPs. The CPA may take actions to develop ASP services to create their marketing niche.

並列關鍵字

Application Service Provider ； Internet ； outsourcing

參考文獻

15.陳柏任，民90，網際網路財務報告揭露之系統架構研究，中原大學會計學研究所未出版碩士論文。

9.洪振添與余麗玲，民90，E世代之稽核重點，內部稽核季刊，第35期(3月):50-55。

1.Application Service Provider Industry Consortium, 2000. An Overview of Dispute Avoidance and Resolution Best Practices in the ASP Industry White Paper. http://www.asponsortium.org.

一、中文部份

1.余千智，民89，電子商務總論，臺北：智勝文化事業有限公司。