申論題

一. 以下是世界經濟論壇(Word Economic Forum)對於數位轉型(Digital Transformation) 的報導，「In a world where game-changing innovation has become the norm,…The last several years brought such an array of exciting new ideas to market that it is now almost ‘normal’ to expect game-changing innovations to come off the product line every week. The first commercial self-driving car hit the road, courtesy of Tesla; so did Uber’s driverless taxis. Amazon and other companies pilot commercial drone deliveries. Facebook (FAIR) and Google (TensorFlow) created open-source repositories to accelerate machine learning research, while radiologists used deep learning to improve early identification of Parkinson’s disease in medical scans. The next major wave of innovation is now pegged on virtual reality (VR) and augmented reality (AR), where Microsoft’s HoloLens is continually breaking new ground. The base technologies that have made all of this possible (e.g. mobile, cloud, sensors, analytics, Internet of Things or Artificial Intelligence) also unleash combinatorial effects that accelerate progress exponentially. This is the context in which digital innovation is now disrupting business and operating models, and making some profound impacts on society.」，試論數位轉型 (Digital Transformation)對於企業編製財務報表流程之影響。