摘要 本研究係以探討企業資源規劃系統績效與自行編製合併財務報表能力及IFRSs效益之間之相關性，來了解企業資源規劃系統是否能夠幫助集團企業面對會計法規的更動，藉此試圖解釋及尋找我國會計政策不斷變動下之解決方法。經由針對我國上市、上櫃及興櫃公司之問卷發放、分析獲得研究結果，顯示ERP系統績效對自行編製合併財務報表能力及IFRSs效益有顯著影響，且自行編製合併財務報表也在ERP系統績效與IFRSs效益間扮演重要之角色。本研究結果證實集團企業在考量如何達成IFRSs效益時，亦可以將ERP系統的導入、升級專案及提升自行編製合併財務報表能力等議題納入其中；此外，本研究也證實，政府所推行的相關會計政策，的確能夠影響IFRSs效益的達成。 ;This study explores the relationship between Enterprise Resource Planning (ERP), the abilities for preparing the consolidated financial statements and the benefits of IFRSs; thereby, this study is to search and understand the solutions for the accounting policies that continuously change. By the way of surveying the listed companies at stock exchange, over-the-counter and emerging stock market, the result of analyses demonstrates that the performance of ERP system has a significant impact on the abilities for preparing the consolidated financial statements and the benefits of IFRSs, also showing up that the abilities for preparing consolidated financial statements plays an important role within the performance of ERP system and the benefits of IFRSs. It concludes that the corporates could take the ERP roll-out or upgrade project and the issue of raising the abilities for preparing the consolidated financial statements into consideration on the IFRSs issue; moreover, it proves that the accountant policies government made are really helpful to achieve the benefits of IFRSs.
