| Summary: | 碩士 === 國立中山大學 === 高階經營碩士班 === 106 === Playing an important role for economic development, small and medium-sized enterprises (SMEs) are the main pillar of Taiwan’s economic and industrial structure. In order to make SMEs smoothly integrate into international markets, the Enterprise Accounting Standard (EAS) was adopted on January 01, 2016 for non-publicly listed SMEs. The accounting system in Taiwan has officially come into a new era. The amendment had great influence; however, so far there is few research studying on the impact of the new policy implement.
By document analysis, the study reviews the development of Taiwan Generally Accepted Accounting Principles (GAAP) and analyzes the impact on tax filing and the difference between Enterprise Accounting Standard (EAS) and ROC GAAP. Moreover, the study defines the influence of EAS on the SMEs by interviewing the experts in the industry. Since the models and scales of business are different among the SMEs, the study will divide the SMEs into two groups: the proactive development group and stable development group.
In the summary of the study, except some stably developing micro-enterprises, the implement of EAS has a positive impact on SMEs to help them improve the quality of finance information to meet the international standard. Additionally, since financial industry develops fast, the study suggests the government should regularly review whether the EAS needs to be updated to protect the SMEs. The study also suggests the SMEs no matter what scales of business they are should build an integral accounting program and accounting system to accurately know the real business situation and the cost to acquire more chances for business survival and development.
|
|---|
