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系統識別號 U0002-1307200815311100
中文論文名稱 我國中小企業委外記帳因素探討-以北部地為例
英文論文名稱 The Factor Study of Small and Medium-sized Total Enterprise Accounting Outsourcing in R.O.C-Take the North Area as the Example
校院名稱 淡江大學
系所名稱(中) 會計學系碩士在職專班
系所名稱(英) Department of Accounting
學年度 96
學期 2
出版年 97
研究生中文姓名 陳豪正
研究生英文姓名 Hao-Cheng Chen
學號 789470126
學位類別 碩士
語文別 中文
口試日期 2008-06-17
論文頁數 81頁
口試委員 指導教授-王美蘭
共同指導教授-陳怡如
委員-王秀枝
委員-陳海鳴
委員-詹乾隆
中文關鍵字 委外記帳動機  委外記帳效益  委外記帳風險負擔 
英文關鍵字 accounting-outsourcing motives  accounting-outsourcing benefit  accounting-outsourcing risk burden 
學科別分類 學科別社會科學商學
中文摘要 本研究探討我國中小企業委外記帳決策時之考量因素與影響結果。以『委外記帳動機』、『委外記帳效益』與『委外記帳風險負擔』三個構面為主,探討此三個構面在「企業是否有專責的會計人員」、「企業主是否重視會計功能」、「企業主是否具備會計、稅務背景」、「企業組織形態」、「主要經營業務」及「企業帳務處理方式」間是否具有顯著差異的關係。本研究樣本以台灣北部地區中小企業為主要研究對象,藉以探討中小企業委外記帳動機、策略。由研究結果顯示,中小企業在委外記帳決策中,常會因為內部人力、能不足因素並且希望能藉由外部專業人士提供記帳服務來完成法令規定的稅務申報義務,而作為委外記帳的考量因素,由於中小企業委外記帳本身便具有其風險性存在,所以中小企業在委外記帳考量因素雖有委外成本及委外風險問題存在,但對中小企業委外記帳決策影響不大。研究結果是除了在「企業主是否具備會計、稅務背景」及「企業帳務如何處理」在委外記帳的動機面有顯著的差異外,其餘檢定結果皆不支持有顯著差異的假設,可見我國中小企業在委外記帳考量因素無論在動機面、效益面及風險負擔面皆有相當一致的看法。本研究顯示在我國中小企業委外記帳的比率高達88﹪,可見中小企業是相當依賴外部記帳業者來協助企業的帳務處理,但從事記帳業者往往基於競爭考量,往往不能堅持其專業立埸,造成國家稅收的損失、企業的傷害,甚至連業者的專業形象都受到損害,故應需訂立記帳士的職業道德規範,讓記帳業者在竸爭的環境下有一執業的道德規範。
英文摘要 This study examines accounting outsourcing of small and medium-sized enterprise for decision-making of consideration factor and the influence result in Taiwan. There are three major constructions of accounting for outsourcing: motivations, benefit, and risk burden. Discussion on this in three dimensions, "whether there is a dedicated corporate accounting staff", "business owners to whether the accounting function", "business ownerswhether there is accounting, tax background," "corporate form of organization," and "major operations" and " enterprise Accounts approach "between whether a significant difference in the relationship. These study samples take Taiwan north small and medium-sized enterprise as main studyobject. Shown in the research result, small and medium-sized enterprise accounting outsourcing decision, often take the consideration of accounting outsourcing due toshortage of internal manpower or lack of ability. They hope to get the accounting service from external accountant specialist to make a return of income. The cost and risk issues of accounting outsourcing decision, but not the decision important consider revising. The results are in addition to "whether the business owner with accounting, taxbackground," and "how to deal with corporate accounts" in the outsourcing account themotivation of a significant difference. The remaining test results take no significant difference in support of the assumptions that the SMEs in outsourcing account considerations of the motivation and benefit and risk burden have consistent views.This study shows that outsourcing in ROC 's SMEs account the ratio as high as 88 percent, that SMEs are very dependent on external accounting industry to help the companies deal with the Accounts. But in the accounting industry are often based on competitive considerations, and often do not adhere to their professional legislature market, resulting in the loss of state tax revenue, the enterprise's injury, even the industry's professional image aresubject to damage and should therefore be made to be recorded with a professional code ofethics, in order to the accounting industries in an environment where there is a practice of ethics.
論文目次 第一章 緒論
第一節 研究背景與動機................................ 1
第二節 研究目的...................................... 4
第三節 研究內容...................................... 5
第四節 研究流程...................................... 6

第二章 文獻探討
第一節 企業委外及委外記帳策略 .......................7
第二節 委外記帳的動機............................... 12
第三節 委外記帳效益................................. 14
第四節 委外記帳風險負擔............................. 16
第五節 中小企業委外記帳文獻......................... 17

第三章 研究方法
第一節 研究架構..................................... 24
第二節 變項操作性定義與問卷設計..................... 26
第三節 研究對象及問卷回收......... ..................28
第四節 資料分析之方法............................... 32


第四章 資料分析與實證結果
第一節 敘述性統計 ..................................36
第二節 獨立樣本t檢定............................... 45
第三節 一因子變異數分析............................ 54

第五章 結論與建議
第一節 研究結論.................................... 68
第二節 研究建議.................................... 70
第三節 研究限制與後續研究建議...................... 71
參考文獻............................................ 73
附錄-問卷........................................... 79

圖 目 錄
圖1-1 研究流程圖.....................................6
圖3-1研究架構........................................25
圖3-2中小企業認定標準................................30
圖3-3問卷分析流程圖..................................35

表 目 錄
表3-1 問卷發出與回收數統計表........................31
表4-1 中小企業組織型態次數分配表....................36
表4-2 中小企業平均資本額、營業額及員工人數表........37
表4-3 中小企業自行或或委外記帳家數表................38
表4-4 委外記帳動機問項表............................39
表4-5 委外記帳動機因素問項分數表....................40
表4-6 委外記帳效益問項表............................41
表4-7 委外記帳效益因素問項分數表....................42
表4-8 委外記帳風險負擔問項表........................43
表4-9 委外記帳風險負擔因素問項分數表................44
表4-10 研究假設1之組別統計量表.......................45
表4-11 研究假設1之獨立樣本檢定表.....................46
表4-12 研究假設2之組別統計量表.......................48
表4-13 研究假設2之獨立樣本檢定表.....................49
表4-14 研究假設3之組別統計量表.......................51
表4-15 研究假設3之獨立樣本檢定表.....................52
表4-16 假設4之描述性統計量表.........................55
表4-17假設4之ANOVA表.................................56
表4-18假設5之描述性統計量表..........................58
表4-19假設5之ANOVA表.................................59
表4-20 假設6之描述性統計量表 ........................61
表4-21 假設6之ANOVA表 ...............................62
表4-22 假設6之多重比較表 ............................63
表5-1假設及實證結果彙總表............................66


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