在財務艱困公司案件中會計師如何扮演企業醫師之探討 —以M國際購物中心個案為例

Abstract

企業經營就如同人一般，也會面臨到生老病死的問題，個人生病可以就近到醫院就診，只要能對症下藥，輔以適度的調養，大多能恢復正常的生活，但是企業生病時，究竟是要採行自體療法，或是要尋求外界專業人士來協助呢？本研究將針對公司面臨財務困境時，就會計師的角色可以提供哪些協助來進行探討，以期對面臨財務困境公司有所助益。 本研究採用文獻分析法與個案研究法，依據台灣現有的法令規定與規範來探討債權債務協商的機制，如何調和出各方利害關係人的最大利益，創造雙贏局面，本研究並引用M國際購物中心案例，會計師如何協助其從瀕臨破產到順利步上正軌，也重新賦予會計師一個企業醫師的新角色。 本研究有以下二點建議： 1、 歸結分析成功案例掌握關鍵企業重生要素。 2、 設置專責審理法庭有助重整案件之成功。

The operation of the enterprise is exactly the same as the problem of life and death. If you are sick, You can go to a nearby hospital for treatment. If it can be treated properly with proper care and rest, Most of people are able to return to normal life. But if the business or organization is sick, Should we adopt our own treatment or seek outside professionals to help solve it? The content of this study will discuss whether the role of accountant can provide assistance when the company is facing financial difficulties, and look forward to helping companies facing financial difficulties. The content of this study adopts the literature analysis method and case study method. It will discuss the negotiation mechanism between creditors and debtors according to the existing laws and regulations of Taiwan. It could further adjust the best interests of various stakeholders and create a win-win situation. In this situation, this article will cite M International shopping center as a case study.The accountant will assist this case from the dilemma of bankruptcy to the smooth and normal operation. It also re-gives the new role of accountants as corporate physicians. The results of this study have the following two suggestions: 1. Summarize and analyze the key elements of the company's key rebirth and success. 2. The establishment of a dedicated hearing court will contribute to the success of the case reorganization.