本文主要研究高階經理人之風險知覺對未公開發行企業是否有意願導入內控制度之影響,分為高階經理人與企業二個部份對四家製造業高階經理人進行半結構式訪談,於高階經理人風險部份採用以財務風險、功能風險、心理風險及時間風險四個構面做為本研究衡量個人風險之構面。於企業風險部份採用企業特有不確定性、供應市場不確定性及需求不確定性作為本研究企業風險之衡量構面。評量方式採用Likert五度評分量法,依不同風險等級進行評分。 研究結果發現,四家企業之高階經理人之風險知覺程度皆較企業風險程度高。企業風險知覺程度對於企業導入內控制度之意願較有影響,企業風險較高的企業會選擇導入內控制度,高階經理人之風險知覺程度對於企業是否有意願導入內控制度較無影響。 關鍵詞: 高階經理人、風險知覺、內控制度
This paper studies on the effects of whether the SMEs are willing to introduce the risk perception of top managers into the internal control. Hence this is divided into two parts, senior manager and enterprise, and having semi-structure interviews with the managers from four manufacturing companies. For the risk part of top managers, there are four dimensions which are financial risk, psychological risk, functional risk and time risk that adopted in this study as a measurement of individual risk. For the risk part of the enterprise, Firm-Specific uncertainty, Supply Market uncertainty and Sales Market uncertainty are the dimensions that adopted as measuring the risk of the enterprise. According to different levels of risk, the assessments are taken by using Likert five-point scale. The results indicate that the level of risk perception of top managers in these four companies is higher than the level of enterprise risk. Furthermore, that the risk perception about company has higher impact on internal control than the risk perception of top managers. Companies with the highest level of risk will intend to adopt the internal control. Companies’ risk perception of top managers have less impact on the adoption of internal control. Key words: Top Managers, Risk Perception, Internal Control