SOA雲端運算服務應用於會計師事務所稅務代理系統之研究

An Exploratory Study on Appling SOA Cloud Computing Services on the Tax Agent System of Accounting Firms

高宏瑋(Hung-Wei Kao)

指導教授 ： 黃天佑

中原大學/商學院/資訊管理研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200375

摘要

在現今21世紀”隨需”（On-Demand）的時代裡，客戶要求的服務水平亦是逐步提高，往往需利用網際網路以滿足即時之需求。在傳統會計師事務所稅務代理系統，仍使用套裝軟體安裝，有單機版、網路工作站版及網路伺服器版。如此需龐大軟、硬體及維護費用，並缺乏靈活度，儘管如此，傳統會計師事務所稅務代理系統雖仍可使用，但已逐漸無法滿足快速發展的全球化時代。

隨著網路技術的提升，促進服務導向架構（Service-Oriented Architecture, SOA）技術成熟，並帶動雲端運算服務（Cloud Computing Service）崛起，服務導向架構經由網路註冊、取得服務應用，而雲端運算服務透過網路，將使用者的需求自動做資源動態分配提供服務，兩者的共同服務性質相輔相成，結合成為SOA雲端運算服務，將原本複雜且呆板的系統變成靈活並付有彈性的服務，呈現出低資訊成本卻有高附加價值的資訊技術，因此本研究之目的在於探討及驗證，服務導向架構雲端運算服務平台上，應用會計師事務所稅務代理系統。

本研究使用文獻探討法作為研究理論基礎，產業分析法將於台灣環境會計產業資料依據進行分析及彙整後，提出台灣會計產業需求構面，系統雛型法由文獻探討法及產業分析法作為探討，並於會計師事務所進行策略層、管理層、作業層三層面進行訪談，提出研究設計，進行分析、設計、建立、評估及修正，以滿足會計師事務所稅務代理系統之需求。最後，本研究雛型藉由SOA雲端運算服務平台，產生營業人銷售額與稅額申報書（401），以說明IaaS、PaaS、SaaS於公有雲、私有雲之應用。

關鍵字

會計師事務所 ； 雲端服務 ； 服務導向架構 ； 稅務代理系統

並列摘要

The 21st century is an age of “On-Demand” service. By accessing the Internet, people can usually find immediate answers to satisfy their needs. As a result, customers are demanding higher service standards all the time. Traditional accounting firms, however, are still delivering tax agency system through package software, including single-processor versions, internet workstation versions and web-server versions. Therefore, it caused a huge of software、hardware and maintenance costs, consequently, it becomes inflexibility、non-scalability、inefficiency and a lack of user-friendly system. They are becoming increasingly incapable of keeping up with the fast pace of globalization.

The development of internet technologies has expedited the maturity of the Service-Oriented Architecture （SOA） and led to the boom of the Cloud Computing Services. The SOA applications can be accessed to via online registration. The Cloud Computing Services, on the other hand, enable automatic dynamic resource allocation through the internet, based on the needs of the users. Complementing each other, the two service systems are integrated into the SOA Cloud Computing Services. Unlike the original system that was complicated and inflexible, the SOA Cloud Computing Services technology is highly versatile and flexible, featuring high value-added and low cost. The objective of this research is to study and prove the effectiveness of applying the SOA Cloud Computing Service Platform to the tax agency system of the accounting firms.

The researcher adopts the Literary Review Method to form the theoretical basis of this paper, and the Industrial Analysis Method to analyze and consolidate the relevant information for the accounting industry in the local environment, thereby identifying the requirements of the accounting industry in Taiwan. In the prototyping process, the researcher has also adopted the above two methodologies and, additionally, interviewed the accounting firms to understand the strategic, management and operational details for designing the research. A series of analysis, design, construction, evaluation and revision have been made to satisfy the system requirements of the tax agency system provided by the accounting firms.

Finally, through the SOA Cloud Computing Service Platform, a prototype system has successfully generated the Declaration of Sales and Business Tax by a Business Entity （401）. This process also explains the usage of different Cloud models, i.e., IaaS, PaaS, SaaS for the Public Cloud and the Private Cloud.

並列關鍵字

Tax Agency System ； Cloud Computing ； service-oriented architecture ； Accounting Firms

參考文獻

12. 黃明達、黃建彰(民100)。改良組織績效考核表之研究－以會計事務所為例。 電腦稽核，23， 78-98。

5. 行政院金融監督管理委員會(民99)。中華民國台灣地區會計師事務所服務業調查報告。行政院金融監督管理委員會調查報告(編號：2007900009)。新北市:行政院金融監督管理委員會。

1. 皮世明、許通安、范錚強(民90)。影響資訊系統服務品質的因素研究。資訊管理研究，3(1)，1-24。

15. 蔡金宏(民99)。漫步在雲端談服務業創新。經濟前瞻，127，107-110。

16. 劉明修(民97)。以夥伴關係管理概念建構-SOA之電子化採購系統(未出版之碩士論文)。大同大學，台北市。