會計服務機器人流程自動化：以個案國際型聯合會計師事務所為例

Abstract

日本企業近年以來，來台投資比例增加，多以中小型、微型企業為主，投資金額雖然不如往常，但投資公司的數量增加。日商投資的業別也和以往不同，過去以製造業居多，近年來以服務業、餐飲業、網拍業及維修服務業為多，由於來台投資的日本中小型企業，在台灣所設立的公司，不會設置財務會計部門，再加上台灣會計與日語兼具的人才有限，所以日商會計服務委外的需求增加，針對個案會計師事務所的日商會計服務的案件量近年來也大幅增加。近期因台灣的工作環境受到政府勞動政策、Work Life Balance的觀念及少子化的影響，個案會計師事務所業務量增加，但卻面臨人力不足及人員流動率的問題，所以導入數位勞動力的概念，機器人流程自動化(RPA)實為解決勞動力不足的方案。

日本企業對於財務報表的要求是快速、即時及高品質，所以本論文以六標準差設計來規劃個案會計師事務日商會計服務組的作業流程，以提高日本企業的滿意度。在導入RPA之前，先設計導入流程及順序，會計服務在運用RPA之後，將節省的人力及時間，運用及投入人員的訓練，以創造日商會計服務的第二曲線。最後在透過日商會計服務小組，宏觀來看個案會計師事務所在RPA的運用，透過C-SOP模型理論分析個案會計師事務所的整體競爭策略及最重要的文化塑型、共同的信念與核心價值，期待人工智慧能更廣泛的運用在會計師事務所。

本論文研究發現在AI浪潮下，會計師事務所面臨很大的挑戰，尤其對於有重複性作業的會計服務工作而言，需要快速轉型，才不會被淘汰。會計師事務所的整體策略必須有創新思維，在策略面運用現在的AI技術，採取RPA及進階版RPA的技術改善及改變作業流程，在組織面必須招募有會計及資訊雙專業的人才，唯有改變思維、跳出框架，才能讓會計師事務所的會計服務業務隨著時代與潮流永續發展。

In recent years, Japanese companies have increased their investment in Taiwan, mostly in small and medium-sized enterprises. The investment amount is not as usual, but the number of investment companies has increased. The business of Japanese business investment is also different from the past. In the past, the manufacturing industry was mostly. In recent years, the service industry, the catering industry, the network auction industry and the maintenance service industry were the most. The Japanese small and medium-sized enterprises that invested in Taiwan were established in Taiwan. The company will not set up the financial accounting department, and the limited number of talents in both Taiwanese accounting and Japanese, so the demand for Japanese business accounting services has increased, and the number of cases for Japanese accounting services for case accounting firms has also increased in recent years. A substantial increase. Recently, because Taiwan's work environment has been affected by the government's labor policy, the concept of Work Life Balance and the declining birthrate, the business volume of case-based accounting firms has increased, but it has faced the problem of manpower shortage and turnover rate. Therefore, the concept of digital labor is introduced, robots. Process Automation (RPA) is a solution to the shortage of labor.

Japanese companies' requirements for financial statements are fast, immediate and high quality. Therefore, this paper uses six standard deviation design to plan the operation process of the case accounting affairs Japanese business accounting service group to improve the satisfaction of Japanese companies. Before importing the RPA, the import process and sequence are designed. After the RPA is applied, the accounting staff will save the manpower and time, and use the training of the personnel to create the second curve of the Japanese business accounting service. Finally, through the Japanese Business Accounting Service Group, the macro account of the application of the case accounting firm in RPA, through the C-SOP model theory to analyze the overall competition strategy of the accountant firm and the most important cultural shaping, common belief and core value. I expect artificial intelligence to be more widely used in accounting firms.

This paper finds that under the AI wave, accounting firms face great challenges, especially for accounting services with repetitive operations, which require rapid transformation before they are eliminated. The overall strategy of the accounting firm must have innovative thinking, use the current AI technology in the strategy, adopt RPA and advanced RPA technology to improve and change the operation process, and must recruit talents with accounting and information skills in the organization. With the change of thinking and jumping out of the framework, the accounting services business of accounting firms can continue to develop with the times and trends.