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題名 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
作者 黃靖峰
Huang, Ching-Feng
貢獻者 周國華
Chou, Kuo-Hua
黃靖峰
Huang, Ching-Feng
關鍵詞 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
日期 2024
上傳時間 5-Aug-2024 12:24:22 (UTC+8)
摘要 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.
參考文獻 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.
描述 碩士
國立政治大學
會計學系
111353107
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111353107
資料類型 thesis
dc.contributor.advisor 周國華zh_TW
dc.contributor.advisor Chou, Kuo-Huaen_US
dc.contributor.author (Authors) 黃靖峰zh_TW
dc.contributor.author (Authors) Huang, Ching-Fengen_US
dc.creator (作者) 黃靖峰zh_TW
dc.creator (作者) Huang, Ching-Fengen_US
dc.date (日期) 2024en_US
dc.date.accessioned 5-Aug-2024 12:24:22 (UTC+8)-
dc.date.available 5-Aug-2024 12:24:22 (UTC+8)-
dc.date.issued (上傳時間) 5-Aug-2024 12:24:22 (UTC+8)-
dc.identifier (Other Identifiers) G0111353107en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/152501-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 111353107zh_TW
dc.description.abstract (摘要) 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。zh_TW
dc.description.abstract (摘要) 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.en_US
dc.description.tableofcontents 壹、緒論 1 一、研究動機與目的 1 二、研究問題 3 貳、文獻探討 5 一、設計科學研究方法論 5 二、會計和審計自動化 6 三、Python 與會審計 8 四、人工智慧自動化審計的研究與發展 9 五、會計產業界自動化程式的發展 10 參、研究方法 12 一、系統分析 12 二、系統設計 17 肆、研究成果 25 一、系統開發環境 25 二、系統展示 26 伍、結論與建議 49 一、研究結果彙總 49 二、研究限制 50 三、未來研究方向 51 參考文獻 54 附錄 56zh_TW
dc.format.extent 4644188 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111353107en_US
dc.subject (關鍵詞) 中小型會計師事務所zh_TW
dc.subject (關鍵詞) 自動化zh_TW
dc.subject (關鍵詞) 財務報表編製zh_TW
dc.subject (關鍵詞) Pythonzh_TW
dc.subject (關鍵詞) Automationen_US
dc.subject (關鍵詞) Financial statement preparationen_US
dc.subject (關鍵詞) Small and Medium-Sized Accounting Firmsen_US
dc.subject (關鍵詞) Pythonen_US
dc.title (題名) 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zh_TW
dc.title (題名) A Financial Statement Preparation Solution for Small and Medium-Sized Accounting Firms Using Python Codeen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 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.zh_TW