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研究生:沈政鴻
研究生(外文):Shen, Cheng Hung
論文名稱:IFRS導入ERP系統因應方式之建構與實證
論文名稱(外文):Enterprise Resource Planning System Reaction Based on International Financial Reporting Standard
指導教授:張碩毅張碩毅引用關係
指導教授(外文):She-I Chang
口試委員:李佳玲胡雅涵
口試日期:2011-07-06
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2011
畢業學年度:99
語文別:中文
論文頁數:186
中文關鍵詞:國際會計準則國際財務報導準則企業資源規劃系統德爾菲法個案研究
外文關鍵詞:International Financial Reporting StandardEnterprise Resource PlanningDelphi MethodCase Study
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行政院金融監督管理委員會於2009年5月14日正式宣布全面採用IFRS時程表,上市櫃、興櫃公司及多數金融業自2013年起將依IFRS編製財報。全面採用IFRS涉及的不僅只是會計原則改變,亦牽涉公司流程與系統變革,甚至連管理報表及績效衡量的方法都可能隨之調整,影響層面遍及全公司。對台灣企業而言,為了讓跨國企業管理能夠更具及時性、充足性及有效性,若再能輔以資訊系統的升級,並與管理系統相結合、重新檢視整體企業流程,則能大幅提升公司的管理效能,進而提升企業的國際競爭力。然而在過去許多國外導入的經驗都因為認為導入國際會計準則是一項會計流程的改變而忽略了資訊科技的影響導致導入時程延後、導入成本增加甚至於導入專案宣告失敗。
目前國內有關於IFRS導入ERP系統的影響與因應對策的相關議題也是最近才處於萌芽階段,國內企業在導入IFRS時不了解對公司內部的系統會造成哪一些影響,所以本研究希望透過利用文獻探討的方式蒐集與彙整國外過去導入相關的經驗,找出四大構面24項IFRS導入對ERP系統的影響與因應方式進行德爾菲專家問卷,最後再進行個案來實證目前台灣實務界上的因應方式為何,再輔以過去國外導入的經驗來幫助企業有效的因應IFRS對ERP系統的影響。研究結果顯示利用本研究的四大構面「應用層面」、「報導層面」、「資料層面」以及「資訊架構層面」再輔以IFRS導入的整體專案流程能夠協助企業有效的因應IFRS對於企業ERP系統的影響。

Financial Supervisory Commission announced the schedule for full adoption of IFRS on May 14, 2009, all listed Company and the financial industry since 2013 to prepare financial statements according to IFRS. Adoption of IFRS involves not just changes in accounting principles; also involve changes in company processes and systems. In the past experience of many foreign countries are imported into the international accounting standards because that is a change in the accounting process and ignore the impact of information technology led to time-delayed, high costs and even failed projects.
Currently on the impact of IFRS into the ERP system and countermeasures related issues only recently in its infancy, when domestic enterprises do not understand IFRS in the import of the company's internal system which will cause some impact, so this study is to explore through the use of literature the way the whole collection and foreign exchange to import the relevant past experience, identify four dimensions 24 IFRS into the impact of ERP systems for coping with the Delphi expert survey, and finally a case to present evidence on Taiwanese practitioners in response to way why, supplemented by past experience to help foreign companies to import effective ERP system in response to the impact of IFRS. The results of this study show the use of four dimensions "application level", "reporting level", "data level" and "information architecture level," supplemented by IFRS into the overall project process can help companies effectively in response to IFRS for the enterprise ERP systems.

第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究問題與目的 4
1.3 研究策略 5
1.3.1專注問題與研究目的 10
1.3.2理論端(文獻上) 11
1.3.3方法端(實務上) 12
1.3.4互動與回饋 13
第二章 文獻探討 15
2.1 IFRS與ROC GAAP 15
2.1.1 國際會計準則之沿革與趨勢 15
2.1.2 ROC GAAP與IFRS重大之差異 18
2.2 IFRS導入對ERP系統之影響 23
2.2.1 ERP系統 23
2.2.3 ERP系統稽核及控制探討 34
第三章 研究方法與設計 58
3.1研究架構與流程 58
3.2德爾菲法 60
3.2.1德爾菲法定義與沿革 60
3.2.2德爾菲法的基本假設 61
3.2.3德爾菲法的主要特徵 62
3.2.4德爾菲法流程步驟 63
3.2.5德爾菲法的優點與缺點 64
3.2.6德爾菲法實施之注意事項 68
3.2.7調查與分析 70
3.3個案研究 74
第四章 資料分析與討論 81
4.1 IFRS導入ERP系統因應方式之修正 81
4.1.1德爾菲問卷專家選取說明 81
4.1.2本研究之問卷設計與發放 84
4.1.3一致性檢定 85
4.2 IFRS導入ERP系統因應方式之符合性驗證 105
4.2.1 個案產業背景介紹 105
4.2.2 個案公司背景資料介紹 108
4.2.3 組織架構圖 110
4.2.4 個案公司未來展望 112
4.2.5 個案公司訪談內容 113
4.2.6 個案實證品質確認 127
第五章 結論與建議 129
5.1 研究成果與貢獻 129
5.1.1IFRS導入ERP系統因應方式之重要程度 130
5.1.2 IFRS導入ERP系統因應方式之研究貢獻與建議 132
5.2 研究限制與建議 133
參考文獻 135
附錄一 IFRS與ROC GAAP的重大差異彙整表 139
附錄二第一回合德爾菲專家問卷 147
附錄三第二回合德爾菲專家問卷 159
附錄四 個案研究準則 169
附錄五 訪談會議記錄 173


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