摘要
公司發展到一定規模，需要靠公司治理及內部控制制度協助董事會監理公司，增加永續經營的機會。公司的文化形成由董事長的態度及管理風格帶領著整個企業「上行下效」。管理階層重視風險管控及內控程序，與員工認真看待此事呈現正相關。 從個案公司準備公開發行及上市的實務經驗中，探討公司治理及內部控制制度所可能發生的組織衝突並尋求其對策。在經訪談及分析後發現，個案公司在發展公司治理及導入內控制度，的確存在不同程度的衝突現象。其中的原因，包括上市後股票增值或薪酬誘因及營運績效之壓力，而導致是否管理階層踰越控制、形式重於實質及利益衝突…等內部管理因素。 在對策方面，從個案實務研究中發展出一套解決上述公司治理及導入內部控制制度之組織衝突：在公司治理衝突的部分，可由增加外部或獨立董事，藉由股權結構改變並設策略控制目標來加強及監督；在內控制度衝突的部分，除了由內部稽核發揮功能改善內控制度之落實度，各經理人應定期檢視所設計之內控制度之有效性，避免流於形式。
並列摘要
When a company grows to certain size, we need to rely on the corporate governance and the internal control system to assist the board of directors, to increase the opportunities of sustainable operation. The company’s culture is formed by the chairman’s attitude and management style. The managerial hierarchy thinks the risk management and internal control system highly; the staff will also take them seriously. The managerial hierarchy’s attitude is related to the staff’s attitude. From the experience of the company which prepared for IPO, we will inquire into the organization conflict due to the corporate governance and the internal control system and to seek the countermeasures. After the interviews and the analysis found from the case company, in the development of company management and the internal control system, indeed there are different degrees of conflict phenomenon. The reasons, including stock appreciation after listing, salary incentives, pressure of operation performance which lead to the managerial hierarchy beyond control, the form is more important than the substance, benefit conflict …such internal management factors and so on. In the counter-measures, from this case study, we find out the method to solve the problems mentioned above, including corporate governance and the organization conflict occurs when leading in the internal control system to a company. In conflict of corporate governance: to increase the number of external or independent directors, by the change of ownership structure and set control policy to enhance and monitor the corporate governance. In conflict of internal control system: besides check the internal control system regularly by the internal auditor, managers should review the effectiveness and design of the internal control system, to prevent the internal control system becomes a mere formality.