影響我國現階段全面採用國際會計準則之因素探討

Factors Affecting the Complete Convergence with International Financial Reporting Standards in Taiwan: An Empirical Study

由於國際資本市場之發展與多國籍企業之經營模式，各國之會計準則朝向國際會計準則接軌已形成不可阻擋之趨勢，國際會計準則委員會之目標由調和各國會計準則改為聚合各國會計準則，其努力也受到重要國際組織之認同與背書（如歐盟與IOSCO）。本研究根據文獻上影響會計準則發展之環境因素，由法律政治因素、企業特性、報表使用者特性、準則之經濟後果、國際會計準則之特性與我國會計審計人員之特性等層面分析，形成14個研究假說，以探討我國現階段全面採用國際會計準則之影響因素。根據181位來自企業界、會計師界、會計學術界與政府單位之有效問卷回函分析，獲得如下之主要研究發現：1.整體而言，在14個假說中有12個研究假說獲得支持，其中有10個顯示我國現階段全面採用國際會計準則之阻力獲得受測者認同；另有2個助力也獲得認同，顯示在我國現階段之環境因素下，直接全面採用國際會計準則，存在一些阻力，必須正視。於阻力方面，以法律政治因素所形成之阻力最大，而經濟因素則是推動全面採行國際會計準則之助力來源。2.在不同身分受測者態度之比較上，可區分為兩種對比之群體。企業界與學術界較為樂觀，而會計師界與政府單位之態度則較為保留。受測者對於我國應如何實施國際會計準則之看法，在準則制定機構與準則翻譯程序上有高度之共識。此與我國現行會計準則之制定機構與程序相符，顯示受測者認同我國現行推動會計準則與國際會計準則接軌之方式。 The increasing globalization of capital markets and the proliferation ofmultinational enterprises have made convergence of financial reporting standardsbecome an important and urgent issue. At present, convergence with the InternationalFinancial Reporting Standards (IFRS, formerly the International Accounting Standards,IAS) issued by the International Accounting Standards Board appears to be the approachthat most countries agree. The current study assesses the feasibility of completeconvergence with IFRS in Taiwan. Based on the prior literature, we characterize thefinancial reporting environment by the factors that may facilitate or impede the adoptionof International Financial Reporting Standards. These factors include legal and politicalfactor, firm features, financial statement users’ features, economic consequences ofaccounting standards, the features of IFRS (IAS), the features of accountants andauditors. Drawing on these factors, we develop 14 hypotheses for empirical examination.The empirical test based on the 181 responses obtained from industry, CPA firms,academics and government agencies yields the following findings. First, 12 out of the14 hypotheses are supported; in which respondents regard 10 factors as impedimentsand two as facilitators. Legal and political concern is the largest impediment while theeconomic factor the facilitator. Second, industry and academics are more optimistic thanCPAs and government agencies in the feasibility of complete convergence with IFRS.Finally, respondents are consistent in agreeing with the approach that Taiwan currentlyadopts in convergence with IFRS.