台灣電子商務平台營運現況之分析及電子商務 相關會計處理之研究

Abstract

在數位新時代裡，網路最大的貢獻是改變了世界，改變了人類的生活方式。隨著網際網路的普及造就電子商務的快速崛起與興盛，新世代的購物習慣因此而改變，電子商務的出現，也改變了購物的時間和速度，因網際網路電子商務平台不斷的變革創新商務模式，以更便利、更多元的商品及服務、優惠的價格、快速的貨到服務，翻轉了全球的消費的模式與發展出更大的商機，讓人無法忽視這個新的世界潮流。 電子商務是網路世代裡面最成熟的商業模式，也是跟消費者最直接的運用。電子商務平台的特點就是觸角無所不在，範圍也不受限制，電子商務平台有助於降低交易成本，當交易成本很低時，透過市場交易就可有效率地進行資源分配。網路最大的特性是，可以經營個人，也可以經營企業，也可以經營社群，從而改變了企業的經營模式，在電子商務的世界，電子商務平台透過不斷的創新與創意，提供更豐富便利的解決方案，將商品、服務及各種功能做更便捷的串聯、整合、交流與互動，透過網路的散播與平台的搭建，創造多方的連結與互動機制，這就是電子商務平台在這個網際網路世代創新的通路裡，徹底改變企業與消費者商業模式關鍵的力量。 基於這樣的重要性，本論文之研究方向除整理分析台灣電子商務平台相關營運概況外，另以實務觀察及財務分析等方式，針對台灣最大的電子商務平台公司發展沿革組織架構與財務及營運分析，主要重點分成三大部分：(一)針對台灣電子商務平台的營運現況及產業進行分析，蒐集並運用資策會(MIC)及EZprice比價網等專業研究機構或評比網站之調查資料為分析基礎，持續關注這半年來台灣各大B2C電子商務平台商品數、顧客的到訪數量以及流量表現。(二)其次，並以台灣最大的電子商務平台網路家庭(PChome)為分析個案進行觀察與分析，針對網路家庭(PChome)的公司簡介、架構與組織概況、公司最新發展現況，以及公司財務及營運狀況分析。(三)另外，針對電子商務的會計處理特別要注意的項目，以及國際財務會計報導準則的最新趨勢IFRS15收入合約的認列，針對電子商務平台產業相關的會計處理及須注意的因應事項，也於本論文中予以闡述。相關發現及結論建議歸納如下： 一、台灣電子商務平台成功關鍵因素需具備：整合能力、差異化、營銷獨特性及產業未來整併的策略準備，注重管理人才的培養，利用電子商務無遠弗屆的特性，運用Networking的能力、串聯的能力、使用數位工具的能力。 二、關注國際與科技趨勢，提升台灣電子商務平台的策略及定位。 三、電子商務平台的生態系統之建立，不僅建立銷售平台，也提供交易支援服務，使客戶產生鎖定套牢（lock-in）的效果，難以轉換平台。 四、平台業者針對新會計處理所面臨的挑戰與因應建議： (一)需運用更多實務判斷，業者需及早熟悉準則規定。 (二)針對新會計準則對財務報表表達之影響，事先評估其影響數，向管理階層提出說明及報告，並適時與投資人或閱表者做說明與溝通。 本論文希望藉由對台灣電子商務平台的觀察與分析，並對照中國知名具代表性的電子商務平台業者的發展情況，歸納出的結論及建議期能對台灣平台業者有所幫助。

In the new digital era, the Internet's largest contribution is to change the world and change the way people live. With the popularity of Internet has created rapid rise of e-commerce and prosperity, the new generation of shopping habits therefore change, emergence of electronic commerce, but also changed the shopping time and speed, because the Internet e-commerce platform for constant change and innovation business model, more convenient, more diverse goods and services, preferential prices, rapid shipment to the service, flipped global consumption patterns and develop greater business opportunities, people cannot ignore this new world trend. E-commerce is the Internet generation which is the most mature business model, is the most direct use with consumers. Features e-commerce platform is ubiquitous tentacles, unlimited range, e-commerce platform helps reduce transaction costs, when the low transaction costs, through market transactions can efficiently allocate resources. Internet biggest feature is that you can run the individual, but also could run a business, you can also run the community, thus changing the business models in the world of e-commerce, e-commerce platform through constant innovation and creativity, provide a richer convenience solutions, merchandise, services and more convenient to do a variety of functions in series, integration, exchange and interaction, through the spread of the Internet to build a platform to create multi-link and interactive mechanism, which is e-commerce platform in the internet network Road generations innovative path where revolutionized business with key strength of consumer business model. Based on such an important research direction of this paper, in addition to finishing the analysis of e-commerce platform dependent operations in Taiwan before, the other to observe practices and financial analysis, etc., Taiwan's largest e-commerce platform for the development of the company History Organization structure and financial and operational analysis The main focus is divided into three parts :( a) the analysis of e-commerce platform for the Taiwan operational status and industry, using survey data collected and Institute for Information Industry (MIC) and EZprice parity network research institution or other professional competitions website based analysis , sustained attention to the past six months of Taiwan's major commodities B2C e-commerce platform number, the number of visitors and traffic performance customers. (b) Secondly, and Taiwan's largest e-commerce platform network family (PC home) to observe and analyze the analysis of the case for the Internet home (PC home) company profile, structure and organization profiles, the latest status of development, and analyzing the company's financial and operating conditions. Recognized the latest trends (c) In addition, for the accounting treatment of e-commerce with particular attention to the project, as well as the International Financial Accounting Standards IFRS15 reported income contracts, e-commerce platform for industry-related accounting treatment and should be noted that in response to the matter, also It is described in this paper. Related findings and conclusions recommendations are as follows: First, A key success factor of Taiwan need to have e-commerce platform: integration, differentiation, marketing unique and industry and the future of the entire strategy preparation, focus on training management personnel, the use of e-commerce features without far-reaching, the ability to use Networking series of capacity, the ability to use digital tools. Second, pay the attention of the international and technology trends, strategies and positioning Taiwan to enhance e-commerce platform. Third, the establishment of ecological system of e-commerce platform, not only established sales platform, but also provides trading support services that enable customers to produce locking stuck (lock-in) of the effect, it is difficult to convert internet. Fourth, the internet industry for the new challenges facing the accounting treatment and response to the suggestion: (A) Need to use more substantive judgment, the industry need to be familiar with the guidelines specified early. (B) Impact of new accounting standards for financial statements express, prior assessment of the impact number, make a statement and report to the management, and timely investment or readers with those who do explain and communicate. In this paper, hoping to observe Taiwan's e-commerce platform and analysis, and compare with China's leading e-commerce platform representative of the industry's development, conclusions and recommendations can to help Taiwan's internet industry.