本研究為探討在IFRS環境下，合併報表編製能力包含資訊整合、一致性處理與組織成員與流程三大能力，對合併報表編製程序下之各項編製程序有所影響，進而對公司會計資訊品質之影響。經問卷統計發現，合併報表編製能力對其編製程序之達成度有所影響，同時影響到會計資訊品質，使合併報表之編製能力對於合併財務報表之資訊品質具有關鍵性影響。;This study is to explore the ability of the preparation of the consolidated financial statements includes information integration, process consistency and organization and process capability, have an impact on the consolidated financial statements programmed under the programming, and thus affect the company′s accounting information quality. Statistics found by the survey, the preparation of the consolidated financial statements have an impact on its ability to achieve the degree of programming, while affecting the quality of accounting information, the ability to make the preparation of the consolidated financial statements of the consolidated financial statements for the quality of information that it has a crucial impact.
