Academic literature on the topic '台灣中小企業'

碩士
東吳大學
會計學系
100
The thesis chiefly concerns about the adoption of IFRS for SME(International Financial Reporting Standards for Small and Median Entity) be well suited to Taiwan or not？ First of all, by considering the structure of SME, product life cycle for SME, and their accounting ability; we explained the reason why SME must adopt the respective accounting principle with public issuer. Afterwards, this article compared the differences between IFRS for SME and ROC GAAP, analyzes the discrepancy and proposed the suggestions for the adoption to IFRS for SME.

碩士
輔仁大學
國際創業與經營管理學程碩士在職專班
97
Taiwan small and medium-sized enterprise, has been supporting the national economic development, because of its unique management elasticity, in the Taiwan this natural resources deficient place, broke through the market aspect bottleneck and the difficult position, seeks the investment outward or forms relations of enterprise the multiple-angle management, and because of the international trade cooperation, the attempt seeks for the inexpensive economic resource and develops the new market, develops into the transnational enterprise. Beyond the border company in Taiwan small and medium-sized enterprise development, has played the important role. Offshore companies are the services provided by small island countries to collect only registration and administration fees without any tax. Offshore companies can conduct business activities worldwide without tax burden, which are commonly utilized in trading and foreign investments. This article discusses the small and medium-sized enterprise under the different space and time background, the choice use foreign company's determining factor, according to the trade, the holding, managing finances and so on faces differently, understood that the enterprise utilizes foreign consideration and so on company's construction as well as government law tax affairs, and its induction, hoped that can help the enterprise time the future plan international finance operation reference, will take in the future time the strategy execution program, the auxiliary enterprise can carry out each strategy effective.