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https://nccur.lib.nccu.edu.tw/handle/140.119/152501
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| Title: | 應用Python程式碼的中小型會計師事務所財務報表編製解決方案
A Financial Statement Preparation Solution for Small and Medium-Sized Accounting Firms Using Python Code |
| Authors: | 黃靖峰
Huang, Ching-Feng |
| Contributors: | 周國華
Chou, Kuo-Hua
黃靖峰
Huang, Ching-Feng |
| Keywords: | 中小型會計師事務所
自動化
財務報表編製
Python
Automation
Financial statement preparation
Small and Medium-Sized Accounting Firms
Python |
| Date: | 2024 |
| Issue Date: | 2024-08-05 12:24:22 (UTC+8) |
| Abstract: | 近年來，由於少子化和勞權意識抬頭等問題，審計行業越來越難招募新進的審計員，因此降低工時和工作量成為事務所必須面對的課題。中小型會計師事務所由於薪資相對沒有競爭力且缺乏多餘的經費和人才來研發審計程序自動化，所以低成本的自動化是有一定的市場需求。
本研究開發了一套基於Python程式碼的中小型事務所財務報表編製自動化解決方案。導入已完成申報的兩期稅務報告、今年稅務資產負債表、會計科目標準代碼和需手動輸入的金額後，程式碼會拆解並存儲稅務報告的表格和文字部分，對稅務資產負債表進行資料處理，使用本研究的函數計算四大財務報表和試算平衡表，並將結果導入Excel檔案中。本研究為中小會計師事務所提供了快速且低成本的解決方案，可減少審計流程的工作時間，使審計員能夠專注於其他審計程序，以提升財報和查核的品質。
In recent years, due to declining birth rates and rising awareness of labor rights, auditing industry has faced increasing challenges in recruiting new auditors. Consequently, reducing working hours and workloads has become a critical issue for auditing firms. Small and medium-sized accounting firms, which often lack competitive salaries and the resources to develop automated auditing programs, have a particular need for low-cost automation solutions.
This study developed a financial statement preparation solution based on Python code specifically for small and medium-sized accounting firms. By importing tax reports for two periods, current year's tax balance sheet, standard accounting codes, and manually entered amounts, the code disassembles and stores the tables and text from the tax reports, processes the tax balance sheet data, calculates the financial statements and trial balance sheet using the study's functions, and imports the results into Excel files. This study offers small and medium-sized accounting firms a rapid and low-cost solution that reduces auditing process time, allowing auditors to focus on other auditing procedures and enhancing the quality of financial reports and audits. |
| Reference: | 中文文獻:
[1]林東清，2023，資訊管理－智慧化企業的核心競爭能力，第八版，智勝文化事業有限公司。
[2]劉順仁、王俊凱、李季澄、黃宇翔，2020，機器學習與會計科目判斷—台灣半導體公司使用人工智慧提升行政效率個案對會計教育之啟示，中華會計學刊，第17卷第2期: 245–268。
[3]臺灣證券交易所股份有限公司，2024，臺灣證券交易所股份有限公司審閱上市公司財務報告作業程序。
英文文獻-網站:
[1]Anghel, I., October 17, 2023, PwC Offers Advice from Bots in Deal with ChatGPT Firm OpenAI, Bloomberg
Retrieved June 2 2024, from https://www.bloomberg.com/news/articles/2023-10-17/pwc-offers-advice-from-bots-in-deal-with-chatgpt-firm-openai?embedded-checkout=true
[2]Faggella, D., 2020, AI in the Accounting Big Four – Comparing Deloitte, PwC, KPMG, and EY, Emerj Artificial Intelligence Research
Retrieved June 2 2024, from https://emerj.com/ai-sector-overviews/ai-in-the-accounting-big-four-comparing-deloitte-pwc-kpmg-and-ey/
[3]Rozario, A. M., Zhang, A., & Vasarhelyi, M. A.,2019, Examining Automation in Audit, International Federation of Accountants,
Retrieved from https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/examining-automation-audit
[4]Sanders, T., January 20, 2023, how to work with large language models, OpenAi
Retrieved June 2 2024, from https://cookbook.openai.com/articles/how_to_work_with_large_language_models
英文文獻-學術期刊:
[1]Baldwin, A. A., Brown, C. E., Trinkle, B. S. 2006. Opportunities for artificial intelligence development in the accounting domain: the case for auditing. Intelligent Systems in Accounting, Finance and Management 14(3): 77–86
[2]Chan, D. Y., Vasarhelyi, M. A. 2011. Innovation and practice of continuous auditing. International Journal of Accounting Information Systems 12 (2): 152–160
[3]Earley, C. E. 2015. Data analytics in auditing: Opportunities and challenges. Business Horizons, 58(3): 493–500
[4]Huang, F., Vasarhelyi, M. A.2019.Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems 35
[5]Jacobs, F. R., Weston, F. C., Jr. 2007. Enterprise resource planning (ERP)—A brief history. Journal of Operations Management 25: 357–363
[6]Kogan, A., Mayhew, B. W., Vasarhelyi, M. A.2019. Audit Data Analytics Research—An Application of Design Science Methodology. Accounting Horizons 33(3):69–73
[7]March, S. T., G. F. Smith. 1995. Design and natural science research information technology. Decision Support Systems 15 (4): 251–266
[8]Peffers, K., Tuunanen, T., Rothenberger, M. A., Chatterjee, S. 2007. A Design Science Research Methodology for Information Systems Research Journal of Management Information Systems 24(3): 45–77
[9]Xu, Y. 2024. A Study on the Application of Python in Corporate Financial Analysis. Frontiers in Business, Economics and Management 15(2):31–36
英文文獻-書籍:
[1]Baan, J. 2005. The Way to Market Leadership. Vanenburg Group.
[2]Simon, H. A. 1969. The Sciences of the Artificial. 3rd ed. The MIT Press. |
| Description: | 碩士
國立政治大學
會計學系
111353107 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353107 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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