國際會計準則(IFRS)對企業資源規劃系統轉換選擇之影響

Abstract

Since the coming era of globalization, the enterprises need to increase the comparability of the financial reporting and reduce the cost of financing in the international capital market. All countries are actively trying to transform the accounting standard from the local accounting standards to the international financial reporting standards (IFRS) and make a plan for the convergence. Based on the direct adoption of international accounting standards approach has become the world accounting standards with the international standards of the mainstream and the consideration of the international business transactions becomes more frequently, the domestic enterprises setting up overseas subsidiaries are also becoming common. The coincidence of the accounting information between the domestic enterprises and international organizations will help to reduce the costs of preparing the relative reports and help enterprise internationalization, and be conducive to attracting foreign investment in domestic enterprises. According to the above reasons, the enterprise should take a high priority about how to transform and how to adopt the standards as a priority. The main purpose of this study is to discuss the impacts to the Taiwan's system conversion of IFRS and the analyses in the conversion process have an important role in the influencing factors. It will help the enterprises to speed up the old processing system of the accounting standards to the IFRS accounting standards and reduce the operating costs and transaction costs, improve the business efficiency as well.