大陸臺商內部稽核個案之研究 －以某國內公司為例

A Study of Internal Auditing in Taiwanese Businesses in Mainland China－A Case of a Certain Taiwanese Company

邱金蘭(Jin_Lan Chiu)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200052

摘要

摘 要

近年來，由於環保問題、工資成本上揚等經濟條件惡化及產業轉型，國內企業為了企業獲利性及永續經營，紛紛將其觸角延伸至海外及大陸，大陸由於地大物博、工資低廉、勞工充足、市場廣大，且與臺灣有相同的語言、相同的風俗，再加上中共當局採行經濟改革及開放政策後，提供許多優惠獎勵措施，積極吸引外資投資，遂成為臺商對外投資主要地區。國內中小企業為因應世界經濟脈動，積極為企業競爭力及未來經營願景規劃，紛紛大舉前往大陸投資；因此，臺商除評估當地投資環境，對大陸子公司各項營運活動、臺灣派駐幹部及當地管理人員等之管理控制，更由於空間距離、社會文化背景及自利心等因素，企業內部健全的控管機制的建立，將是臺商企業從事跨國性投資最重要的依靠；因此企業內部稽核制度的建立及落實，對大陸臺商的經營成果絕對是舉足輕重，因此引發了本研究對大陸臺商企業內部稽核研究之動機。

本研究進行中小型之大陸臺商企業內部稽核之研究時，選用個案研究法，特別針對個案公司臺灣總公司與大陸子公司內部稽核制度進行深入專訪、分析、討論、研究，目的是藉由對個案公司內部稽核制度深入研究後，所得之結果及對個案公司之改善建議，期能對後繼研究者提供未來研究方向之建議，更希望能提供臺商中小企業在規劃兩岸投資時之參考：
一、充分利用大陸現行各項優惠，依當地政府對投資的相關規定，考量企業本身的產業型態及原物料供應鍊之現況，作成投資地點的正確選擇。
二、作為計劃前往大陸投資之中小企業內部稽核制度建立理念之參考。
三、建構企業內部稽核制度之規劃流程，提供實務界應用之參考，期望能降低企業代理成本，提高企業經營績效及整體競爭力。

本研究針對個案公司臺灣總公司及大陸子公司現行內部稽核制度的分析結果，以及落實內部稽核制度之原則提出結論：
本研究發現大陸臺商因經營環境的限制造成經營管理不易，因此內部稽核機制的建置格外重要，然其必需具備正確之理念，如下說明：
一、大陸臺商應建立正確的管理觀念，改變一人管理為制度化管理；建立標準作業流程標準化，並將文件制度化。
二、大陸臺商應有內部稽核之觀念並建立內控機制之標準化作業流程，並將職責作一適當劃分；把行政、採購、財務或其他部門基於內部稽核原則交由不同部門負責，或將採購與財務另聘臺籍幹部負責。
三、大陸臺商建立裁決、核定權限體系，藉以規範各類費用、銷售金額、採購與工程條件之核決標準，嚴格禁止超越權限決策，權限外之部分應陳上級主管核准。
四、大陸臺商臺灣總公司應建立內部稽核制度，藉以評估內部稽核制度執行之績效，俾利企業流程之再造，總公司應就管理會計之作業面不定期赴大陸執行稽核任務。
五、大陸臺商應建立正確的企業管理觀念，在內部稽核之標準作業流程之下，建立遠距管理的資訊平臺，由大陸子公司定期將生產資訊、財務資訊、採購資訊、人事管理資訊，經由網路、傳真等通訊設備，傳達至臺灣總公司進行進度跟催管理，俾利掌控管理業務。
六、大陸臺商基於兩岸同文同種不同義的客觀事實，臺商及臺幹應回到管理的原點，學習與了解大陸當地的法律規範、社會制度與文化、邏輯思維、職場價值觀，用大陸的管理模式來經營大陸子公司才是正確的途徑。
七、大陸臺商在大陸子公司的業務人員，須按總公司業務主管規定，定期召開「子公司業務會議」，由子公司最高主管主持，作成會議記錄存檔，並逐日傳真總公司業務部。
八、大陸臺商在大陸雖有各項稅務優惠，更應恪遵大陸稅務局及當地政府其他相關規定，嚴格要求臺幹及業務員全力配合，避免被當地政府或稅務局點名或對本公司產生成見。
九、大陸臺商企業應建立實施e化內部稽核系統的良好規劃，預期其自動執行內部控制制度的實踐性，將比ISO品管制度更快速，而知識管理、電子商務、及ERP導入等將是未來兩岸企業商戰決勝之關鍵。

關鍵字

內部稽核 ； 大陸臺商

並列摘要

Abstract

Recently due to the aggravation of economic conditions on environmental problems, rising of labor rates, and so on, as well as industrial transformation, numerous domestic businesses extend their business to overseas and Mainland China. China is fertility, low labor rates, abundant human resources, and huge market with the same language and traditions as Taiwan. Additionally, after the authority of China reformed the economic and opened the markets of China, it offers many incentive programs and actively attracts foreign investments, and then it became a major investment area of Taiwan businesses. Following the trend of global economic, many domestic businesses on small and medium sizes that invested China are eagerly to increase the power of competition and to plan the business of the future. Therefore, beside the evaluation on the situations of investment, the management and control on the business activities of subsidiaries in China along with Taiwanese administrators and local managers in China plus the distance, societies background and selfishness, Taiwanese business conducting overseas’ investment is significantly depending on the creation of a comprehensive internal management mechanism. Establishment and implementation on the internal audit of a business plays an important role on the result of business of Taiwanese Business in China, and also inspires the motivation on the study of internal audit of Taiwanese business in China.

Individual case was investigated as the methodology when performs the study of internal audit of small and medium sizes of Taiwanese business in China. The internal audits systems have been investigated, analysis, discussed and studied on both headquarter of the subject Taiwanese company and its Chinese subsidiaries. The purpose of the study is that, after the study of the subject company’s internal audits systems, results and suggests to the subject company were made accordingly and is expected to provide a direction to successors’ studies and a reference for the investment between strait for small and medium sizes of Taiwanese business in China:
1. Make a correct choose by utilizing the incentive programs of China and local government’s requirements on investments, together with the consideration of categories of businesses and situation of supply chains.
2. Provide a reference to construct a concept on internal auditing systems for the small and medium size businesses investing in China.
3. Reduce costs of a company to increase the performance and capabilities on competition via establishment a processes plan of internal auditing systems as a reference for industries to practice.

Based on the results of analysis and the implementation of the internal auditing systems on the subject headquarter of Taiwanese Company and its Chinese subsidiaries, conclusions are made. This study found that the Taiwanese business in China is not easy to management due to the restrictions of business environment; therefore, it is important to initiate the internal auditing mechanisms. Yet, as shown below, correct concepts for Taiwanese business in China are required to:

1. Establish the right management concept to change from one-man management to systematic management; that is, standardization of standard processes and document systematic.
2. Have the internal auditing concept and build the standard processes of internal control mechanism as well as proper responsibilities of job positions. Administration, procurement, financial or other departments shall be responsible by different divisions due to the principle of internal auditing or by Taiwanese officers to be responsible of the procurement and financial.
3. Create the decision and approval systems to regulate various of expenses, sales amount and the standards of construction awards. Forbid to beyond the authorization in which it shall be submitted and approved by the supervisor.
4. Start internal auditing system in the Taiwan headquarter to evaluate the performance of this system in order to modify the internal processes. Headquarter shall audit the accounting processes of its Chinese subsidiaries at random.
5. Set up the right management ideas to build an information platform for remote management under the standard processes of internal auditing. The Chinese subsidiaries shall periodically generate information on production, finance, procurement, human resources and submit to Taiwan headquarter to manage the schedules and to control the business by using networks, fax machines, etc.
6. Return to the fundamental of management for both the Taiwanese businessman and business officers to learn and to comprehensive the Chinese local laws, society system and culture, logic, respect of career; because the fact is that the views are different for the people on the two sides of the strait although the language and race are the same. To use the local management systems to operate the Chinese subsidiaries is to the correct path.
7. Hold internal business meeting periodically among the sales by the top manager of the Chinese subsidiary according to the rules of Taiwanese headquarters. Make minutes of meeting for file and send fax to the sales department of headquarter daily.
8. Follow the Chinese revenue department and local government requirements, although many incentive tax programs are offered. Require the Taiwanese officers and sales to comply in order to prevent any prejudice to the company by the local government or Chinese revenue department.
9. Configure a good scheme on performing the electronic internal auditing systems that is expecting to automatically implement the internal control. This shall be more prompt than International Standard Organization (ISO) systems. The knowledge management, Internet business and enterprise resources planning (ERP), and so on are winning strategies to the future business.

並列關鍵字

Internal Auditing ； Taiwanese Businesses in Mainland China

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