隨著我國會計準則與IFRS接軌計劃的進行過程中，並未對我國中小企業是否亦得選擇採用IFRS for SMEs多加說明。然而，受到國際競爭壓力及簽訂ECFA後中國大陸廠商進軍台灣市場的威脅下，我國中小企業生存可能面臨嚴重挑戰。因此，若考慮採用高品質的IFRS for SMEs將有助於企業吸引國外資金的投入及提升跨國型中小企業財務會計資訊的可比較性與透明度。本研究提出五種我國中小企業會計準則未來之發展方向，而主要焦點在於分析我國中小企業採行IFRS for SMEs之各種層面。

本研究從「文獻探討」及「實證分析」兩方面進行研究。在「文獻探討」方面，首先界定「中小企業」的範圍，國際間劃分標準包括「質性」和「量性」角度，我國對中小企業的認定標準是以實收資本額或年營業額為界定，屬「量性」角度的定義，一般又以非公開發行公司作為中小企業的概括。其次，本研究探討國際權威組織[如聯合國會計專家組織(ISAR)及國際會計準則理事會(IASB)]和三大代表國家(英國、美國及中國大陸)對中小企業會計準則的發展經驗及實務結果，發現中小企業若有一套獨立的會計準則，即可有效降低中小企業在財務報表編製上的負擔及不必要的浪費。上述所提及的五個國家或相關組織，都是將現有會計準則簡化以發展出一套能夠符合中小企業運作的會計準則，以提高財務報導使用者的需求。

在「實證分析」方面，本研究根據文獻中探討有關各國制定中小企業會計準則所面臨的問題及採用IFRS for SMEs之利弊發展成問卷題目，透過「抽樣調查方法」將各國制定中小企業會計準則的發展原則及IFRS for SMEs實質內容與我國中小企業的實務現況相結合，結果顯示產官學研一致認為我國中小企業目前存在許多財務會計及準則適用上的問題，有必要對目前所適用的會計規定進行改革。從產官學研對我國採行IFRS for SMEs的利弊程度之看法上可發現，各界人士對採行效益大於缺失之認同度頗高，而隨著越來越多國家採行IFRS for SMEs，各界亦認為若我國未跟進將會帶來衝擊，本研究之實證結果均顯示產官學研對IFRS for SMEs具有信心，認為能改善目前我國中小企業實務問題，可作為我國中小企業未來考慮採用IFRS for SMEs之參考。

本研究提供五種可供我國中小企業未來採用會計準則的可能方向，經從「文獻探討」與「實務應用」瞭解各種方法利弊得失後，強烈建議我國主管機關與會計準則制定機構，應採用IFRS for SMEs作為我國中小企業未來會計準則最適的可行方法，並建議參考英國作法將中小企業更進一步劃分成不同類型以給予階段性適用IFRS for SMEs，俾與2013年我國即將採行的Full IFRS建立相同的會計準則觀念架構與實施平台。

With the process of convergence plans, there is no mentioned whether Taiwan Small and Medium-sized Entities(called 「Taiwan SMEs」 below) adopt IFRS for SMEs or not. However, because of threatens from international competition and China firms doing business in Taiwan, Taiwan SMEs encounter serious challenges. Therefore, adopting IFRS for SMEs will benefit Taiwan SMEs from obtaining foreign capitals and increasing the comparability and transparency of accounting information of transnational-SMEs. This study brings up five models of future accounting standards for Taiwan SMEs, and focuses on analyzing various aspects of the IFRS for SMEs adoption for Taiwan SMEs.

This study examines from perspectives of 「literature review」and「empirical analysis」. In「literature review」, first of all, to define the Small and Medium-sized Entities. The international demarcations including 「qualitative」 and 「quantitative」, and Taiwan authority defines SMEs as those entities’ paid-up capital or yearly sales below the boundaries－it’s so-called 「quantitative」view. In general, we regard non-publicly traded company (or so-called private company) as SMEs. Secondly, this study explores the development experiences and practical results of SMEs accounting standards from international authoritative organizations(ISAR and IASB) and three main countries(England、America and China). These findings show if there is an independent accounting standard for SMEs, and it will reduce the burden and costs of preparing financial statement for SMEs. All the five countries and authoritative organizations that I mentioned above are developing a simplified and self-contained set of rules based on the present set of accountint standard, to meet the information needs of users of SMEs’ financial statements.

In 「empirical analysis」, this study develop a questionnaire based on prior literatures that including the problems arise from the process of establishing a new small accounting standard and the gains and losses of adoption of IFRS for SMEs. Integrate the pricinple of developing a small accounting standard and the contents of IFRS for SMEs with the practical situations of Taiwan SMEs, and empirical results show various respondents from industry, CPA firms, academics and government agencies agree unanimously that it’s necessary to reform exist accouting rules for Taiwan SMEs. Respondents also think that benefits are greater than costs of adoption of IFRS for SMEs. Moreover, respondents are afraid whether Taiwan SMEs don’t adopt IFRS for SMEs, it will cause more battering for Taiwan SMEs. Empirical results indicate respondents in favor of IFRS of SMEs. Therefore, the authority should consider adoption of IFRS for SMEs.

In addition, this study provides five models of future accouting standard for Taiwan SMEs. From 「literature review」 and 「empirical analysis」, I suggest that adoption of IFRS for SMEs is the best way for Taiwan SMEs and should divide Taiwan SMEs into several categories to provide different IFRS for SMEs-adopted phases.

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