內部控制與公司治理相關性之研究：以香港上市之臺資企業財務報告揭露資訊為例

The Relationship Between Internal Control and Corporate Governance: An Empirical Study on Taiwanese Companies Listed in the Hong Kong Exchanges and Clearing Limited.

吳彥狄(Yen-Ti Wu)

指導教授 ： 王怡心

國立臺北大學/商學院/會計學系/碩士(2013年)

摘要

我國於2013年正式首次採用國際財務報導準則(IFRS)，但香港早在2005年開始採用，且香港又是我國在海外市場投資最大宗的地方，希望能藉由我國在香港上市公司的財務報告資訊中，瞭解IFRS對內部控制資訊揭露與公司治理影響的內涵。因此，本研究旨在分析我國在香港上市公司之年報中，內部控制資訊揭露情況與公司治理的相關性。
內部控制是公司治理重要的要素之一，也是協助導入國際財務報導準則的重要角色。公司對外揭露的內部控制資訊也可以分別從幾個層面來探討，包含IFRS強調的增加資訊透明度與財務資訊可比較性、營運績效、公司治理等。本研究以「企業管治常規守則」及相關法規，以自編問卷作為內部控制資訊揭露程度之指標。
據研究結果，相較於我國公司財務報告中內部控制資訊的揭露而言，我國在香港上市公司的財務報告中對於內部控制揭露資訊較為完整，特別著重在控制環境中有關董事及董事會的規範，也發現營運績效會影響公司對內部控制資訊的揭露程度多寡。其他揭露較少的部分可歸納出三個原因：無剩餘資源、私有資訊，以及不增加效益。整體而言，香港與我國財務報告中對於內部控制資訊的揭露內涵類似，不同的地方在於香港的提名委員會與公司秘書方面，臺灣並無明文規定，臺灣在風險的分析與回應方面，香港則沒有特別在年報中著墨。

關鍵字

內部控制；公司治理；國際財務報導準則；營運績效

並列摘要

Taiwan officially take the first-time adoption of International Financial Reporting Standards (IFRS) in 2013, but Hong Kong began to use IFRS in 2005 earlier than in Taiwan. As Hong Kong is our largest investment companion in overseas markets, we hope that we can comprehend the influence of the impact of IFRS to the disclosure of
internal control and corporate governance. Hence, the purpose of this study is to analyze the relationship between the disclosure of the internal control and corporate governance.
The internal control is not only an important element of corporate governance but also an essential assistant to implement IFRS. How companies disclose their information of internal control can separate into different aspects, such as operational performance, corporate governance, financial information comparability and information transparency which IFRS emphasize the most. This study is to measure the extent of the disclosure of internal control by a self-assessment form based on HKEx’s compliance with the Corporate Governance Code and the related laws.
According to the study results, comparing to the financial reports of our companies, there are more complete information disclosures of internal control in the financial reports of Taiwanese companies listed in the Hong Kong exchanges and clearing limited. We found that they focus on the aspects of board directors in control environment and also found that the operational performance will affect the company's extent of the disclosure of internal control. Other parts which are less disclosed can be summarized in three reasons: insufficient resources, proprietary information, and does not increase efficiency. Overall, the disclosure of internal control in financial reports in Taiwanese companies listed in the Hong Kong exchanges and clearing limited are similar to ours. The most different parts are that we do not disclose nomination committee and company secretary in financial reports but we focus on risk analysis more than they do.

並列關鍵字

Internal Control ； Corporate Governance ； IFRS ； Operational Performance

參考文獻

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