企業為因應國際趨勢，近年來正式採用國際財務報導準則(IFRS)，台灣上市櫃公司已於2013年開始採行IFRS來進行會計處理與編製財務報表，而本研究針對台灣上市櫃公司探討企業內部控制對公允價值、IFRS資訊品質及外資持股率之影響性。擬以問卷調查的初級資料與公開財務資料，來探討企業內部控制與公允價值、IFRS資訊品質及外資持股率之關係。隨著IFRS逐漸成為全球通用之會計準則的趨勢，採用IFRS可以減少外國投資的資訊成本並提高財務報導的可比較性。因此本研究預期顯示結果為若企業內部控制成效越佳、公允價值愈客觀，IFRS資訊品質愈好，外資會提高本地企業投資比重。 ;In order to response to the worldwide trend, enterprises have officially adopted the International Financial Reporting Standards (IFRS) in recent years. In 2013, the listed and over the counter company in Taiwan began to adopt IFRS to process accounting and financial statements, and this research on Taiwan′s listed companies to explore the relationship of internal control, the objectivity of fair value, foreign investors′ holding rates and IFRS quality information. Using the primary data and financial information to explore the relationship of the effectiveness of internal control, the objectivity of fair value, foreign investors′ holding rates and the quality of IFRS information. Due to IFRS gradually become the trend of worldwide accounting standards, the use of IFRS can reduce IT costs and increase foreign investment comparability of financial reporting. Therefore, this study is expected to show the results as the better effectiveness of internal control will lead to more objective of the fair value, better IFRS quality of information, and the proportion of foreign investment will increase.
