商業智慧應用於IFRS財務報表整合之研究-以某跨國企業為例

CCUR > College of Business > Department of Information Management & Graduate Institute of Information Management > Thesis > Item 987654321/19844

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Title:	商業智慧應用於IFRS財務報表整合之研究-以某跨國企業為例
Authors:	張慈翔
Contributors:	資訊管理研究所碩士在職專班
Keywords:	商業智慧合併財務報表 IFRS XBRL
Date:	2010
Issue Date:	2011-10-24 13:09:55 (UTC+8)
Abstract:	在各國政府的財報政策及國際化的推波助瀾下，國際財務報告準則（IFRS）之合併財務報表已經成為與國際接軌的主流報表。然而作為綜合、全面性反映企業集團整體經營成果、財務狀況以及現金流量的合併財務報表，伴隨著企業越來越多角化的經營佈局及複雜的投資架構下，其合併財務報表編製工作也更加繁瑣。與商業智慧有關的論文研究非常多，但卻鮮少探討與財務報表有關之運用；另外專業的合併財務報表系統不論國外或國內軟體購置與導入，動輒皆以百萬計價，造成資訊預算有限之企業望之怯步。本研究嘗試透過文獻探討及個案研究方式，發展出合併財務報表系統之雛型架構，並應用商業智慧縝密的步驟進行企業資訊分析與整合異地及異質系統資料，設計合併財務報表雛型系統，編製出符合IFRS規範之合併財務報表。以期成果可提供學術界相關論文研究之參考及企業已準備或未來規劃進行建置相關財報系統時能提供一些價值的參考意見和可借鑒的經驗。 Under the aggravation for Financial Policy and internationalization of comparative governments, the Consolidated Financial Statement of IFRS has become the main stream financial statement in connection with the nation. But as a integration and com-pletion of the Consolidated Financial Statement to reflect the overall operation re-sults of enterprise groups, financial status and the ca h flow, as following with more and more diversification placement and complex investment structure, whose making the Con-solidated Financial Statement also become heavier. The research theories in related to Business Intelligence are many, but there are few to explore the application for financial statement; for another, the professional Con-soli-dated Financial Statement system, either the purchase and introduction of overseas or domestic software，all cost one million dollars, and results in the withdrawal of en-ter-prise for the limited information budget . This research tries to develop the structure of the Consolidated Financial Statement system through the way in the literature ex-plora-tion and case study with the deliberated steps in applying for the Business intelli-gence to proceed the analysis of enterprise information and the dissimilar and heteroge-neous system data for integration, to design the prototype structure of the Consolidated Finan-cial Statement and to make the Consolidated Financial Statement to meet the IFRS norms. To expect the result to provide the academia for the related theory study to refer and enterprise has prepared for or planned for the future when building the related Fi-nancial statement system, it can provide the valuable reference opinion and the re-flec-tion experience.
Appears in Collections:	[Department of Information Management & Graduate Institute of Information Management] Thesis

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