上市公司導入IFRS個案實務分析：以X集團為例

Abstract

在全球之市場開放下，資本已破除了國際性障礙，而資金自由的流通，也顯示了資本市場的整合。在此環境背景下，僅適用於單一國家會計原理原則，已無法提供滿足企業集團財務資訊之比較性，而推行國際會計準則IFRS，提高企業經營財務資訊的攸關性，已然成為主管機關及國際性企業集團的努力目標。 本研究以輔導個案導入國際會計準則IFRS之角度，分析導入專案之發展歷程，藉由個案研究法探討企業組織管理之過程及方式，並歸納大型國際性集團導入國際會計準則IFRS成功之關鍵因素。 本研究在研究對象發展的實際生命週期內，對個案現象進行研究，運用專家訪談法，進行資料搜集及分析比較。研究結果發現，企業在專案導入之初，獲得高階主管之支持，並尋求專業資源之支援，為專案成功之關鍵因素，同時，在企業內部應建立良好的溝通管道及建置知識分享機制以減少組織抗拒。而藉由國際會計準則IFRS導入專案，企業在調整組織內部流程之過程中，所進行之組織改造及調整績效考核方式，將使企業邁向永續經營並穩健成長之目標。

With the global market opening, the capital has broken international barriers. The free flow of capital also shows the integration of capital markets. Under this circumstance, the accounting principles that are only applicable to a single country have been unable to provide efficient financial information to an enterprise group. The implementation of international accounting standard (IFRS) to improve the relevance of the business financial information has become the target of the competent authority and international enterprise groups. The study is from the point of view of counseling cases implementing IFRS to analyze the course of implementation and development of project. Through case analysis, the study discusses the process and means of business organization management and inducts the critical factors that global enterprises successfully implement IFRS. The study uses expert interview, date collection, analysis and comparison to discuss cases in their development life cycle. Results indicate the critical success factors are the support of executives and the support of professional resources. Meanwhile, there should be well-functioned internal communication channels and knowledge sharing platform to reduce organizational resistance. With the implementation of IFRS, the transformation and performance appraisal in the process of adjusting will lead enterprises to perpetual operation and sustainable growth.