採用國際會計準則對臺灣高職會計教育之影響

IFRS's Impact on Accounting Education in Vocational High Schools

自2009年金管會發布「我國企業採用國際會計準則（IFRS）之推動架構」後，明確訂定上市、櫃公司在2013年起須依照IFRS之規定編製財務報表，考選部也公佈將自2012年起將該準則及公報納入公務人員考試相關類科及會計師考試之命題範圍內；但攸關眾多商業類科學生的高職會計課程是否亦配合調整授課內容？遲至2011年底仍不明朗。本研究於2011年初針對參與研習之高（中）職會計授課教師進行問卷調查，結果顯示高（中）職會計老師多同意會計教學應改採用IFRS為基準，同時因採行IFRS將增加其參與相關進修與專業提升意願，且認為未來會計教師須具相當之IFRS課程能力證明。老師們認為原先的會計教學的課程設計需要調整，且希望測驗中心及勞委會能及早揭露相關考試採用IFRS之內容範圍。本研究建議課程規劃與課綱調整方面亦須提早進行，對授課師資的提升方面更須教育主管機關及老師們的積極投入與配合。

Financial Supervisory Commission announced 'The Roadmap of Business uses international financial reporting standards (IFRS) in Taiwan' that defined the schedules and suitable objects in 2009. Listed and OTC companies are required to follow the rule of IFRS to prepare their financial reports since 2013. Ministry of Examination also announced such standards and related reports will be included in the examination scope of related public officials and certified public accountants. It's a concerned issue to realize whether vocational high schools can adjust the content of courses as for the using IFRS, since it is still uncertain till the end of 2011. This research uses questionnaire survey, which the research objects are accounting teachers of vocational high schools. The results show that most of teachers agree that accounting courses to be based on IFRS. In addition, using IFRS will increase the willing of advanced studies, and accounting teachers need to acquire related ability certificates of IFRS considerably. They also suggest that the design of accounting courses must be adjusted, and expect both testing center and Council of Labor Affairs are able to announce the schedule of using IFRS in examination as soon as possible. This research suggests that both course planning and the adjustment of syllabus must be early. Meanwhile, related education authorities and teachers must cooperate and involved in the improvement with regard to accounting professions aggressively.