在經濟全球化的影響下，跨國企業盛行，國際間經濟活動日益頻繁，過去各國會計準則間之差異可能造成相似之經濟事項卻存在著不同經濟後果，影響財務報表使用者之解讀與判斷，因此促成會計準則與國際接軌有其必要性與可能性存在。在國際財務報導準則不斷提升準則品質且陸續受到如IOSCO等組織肯定後，各國會計準則與國際財務報導準則之接軌始成趨勢。本研究透過問卷調查方式，針對產官學研(學術界、產業界、會計師事務所、政府機關)各界人士探討其對於「IFRS是否能達成會計準則全球化的目標」之看法與態度。並分別針對IFRS在與全球接軌過程中可能遭遇之困難與阻礙，以及透過採行IFRS所帶來之效益與成本是否影響國家採行IFRS之意願兩方面進行調查，以瞭解未來IFRS在達成會計準則全球化之過程中應努力與改善之方向。本研究結果顯示：

一、IFRS在與全球接軌過程中可能遭遇之困難與阻礙
產官學研各界受測者均認同各國間「國家體制環境」、「各國會計審計人員特性」、「各國實施與運作狀況」、「各國傳統會計慣例」之差異皆對於接軌過程有所影響。其中最為認同「國家體制環境」差異所帶來之影響。在不同背景受測者看法是否存在差異方面，受測者僅對於「各國傳統會計慣例」之差異對於接軌過程有所影響之看法存在顯著差異，政府機關受測者較不認同此方面所帶來之影響。

二、採行IFRS所帶來之效益與成本是否影響國家採行IFRS之意願
產官學研各界受測者均認同採行IFRS所帶來之「效益」與「成本」會影響國家決定採行IFRS之意願，其中最為認同能夠提升企業優勢之效益所帶來之影響。在不同背景受測者態度是否存在差異方面，受測者僅對於能夠「提升企業優勢」之效益會影響國家決定採行IFRS之意願之看法存在顯著差異，學術界受測者較重視此方面所帶來之影響。

未來IFRS在向全球推動的過程中，首須重視國家體制環境差異所帶來之影響，也應更關切來自企業界之反應與聲音，國家也更應在接軌過程中作好適當準備與調適，如此將有助於達成真正而完全的接軌與會計準則全球化的目標。

Under the economic globalization, multinational enterprises and international economic activities have become more popular and frequent. In the past, the difference between accounting standard in various countries may cause that the similar economic events have the different economic consequence, which will affect the interpretation and judgments of the users of financial statements. Therefore, convergence of accounting standards was necessary and the possibility exists. After International financial reporting standards (IFRS) have enhanced the quality and been agreed by the organization such as IOSCO, there is a trend that the national accounting standards convergence with the IFRS. This study uses questionnaire to survive the views and attitudes toward the issue, “How can IFRS achieve the globalization of accounting standards?” from academics, industry, CPA firms and government agencies. This study focuses on the difficulties and obstacles which may encounter in the process of convergence and the benefits and costs from the adoption of IFRS which may influence the countries’ decision to adoption IFRS. Therefor we can understand how to strive and improve in the process of convergence in the future. The results are as follows:

1.The difficulties and obstacles may encounter in the process of convergence
All respondents from academics, industry, CPA firms and government agencies almost agree the difference of national environment, characteristic of accountants and auditors, situation of implementation and operation and traditional accounting practices influence the process of convergence, especially the difference of national environment was the most agree one in our findings. About the attitude between different respondents, they have significant difference on their attitude only toward the difference of traditional accounting practices influence the process of convergence. Compare to other group, the government agencies’ respondents reveal a little degree of disagreement opinion about this influence.

2.The benefits and costs from adoption IFRS may influence the countries’ decisions of whether adoption IFRS
All respondents almost agree the benefits and costs from adoption IFRS will influence the country’s decision to adoption IFRS, especially the benefits which will enhance the enterprises’ strength was the most agree one in our findings. All respondents have significant difference on their attitude only toward the the benefits which will enhance the enterprises’ strength influence the decision to adoption IFRS. Compare to other group, the academics’ respondents reveal a little degree of agreement opinion about this influence.

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