非上市櫃台資公司赴陸後內部控制制度調整之研究

The Revolution of Internal Control System for a Non Public Taiwanese Company with a China Subsidiary

苗成宇(Chen-Yu Miao)

指導教授 ： 張五岳

共同指導教授 ： 蘇裕惠(Yu-Hui Su)

淡江大學/國際研究學院/中國大陸研究所碩士班/碩士(2014年)

https://doi.org/10.6846/TKU.2014.00292

摘要

現今台資製造業因台灣市場小、工資成本高漲，兼之勞動力、各類原物料資源缺乏等諸多問題，經營環境實屬不佳。相較之下鄰近的中國大陸與台灣同文同種，其龐大的內需市場及相對低廉的生產要素，吸引無數台灣企業，無論出於長遠之生產及銷售規劃，或是其他因素所逼迫的無奈之舉，無不爭相前進大陸投資建立生產基地或銷售據點。結至2013年為止台灣對境外投資共$2,163億美元，其中對中國大陸投資即約$1,337億美金，佔台灣對境外投資存量之61.8%，其比重不可謂不重。
　　對非上市櫃台資企業而言，家族企業或甫經創業之背景，產業特性、較小的生產規模等因素，使其內部控制制度不可能如同大型上市公司般健全，普遍欠缺制度化的管理與統一的表單作業流程，其原因固然與業主普遍為技術、生產背景出身，對於企業內部控制制度的瞭解不足，又認為其無關緊要所致外，亦可能係因建構內部控制制度之成本效益不符所致。
　　然而隨著赴陸投資後時空距離與其他外在條件的改變、公司規模持續擴張、並將大部分生產活動移往中國大陸後，顯然其原先未赴陸投資前之內部控制與管理制度將不足以滿足現今公司日常活動之需求，又多數業主認為中國大陸與台灣同文同種，不會存在有太多溝通、文化上之差異，對跨境經營未有足夠重視。
　　本研究所探討之個案公司於其赴陸投資後，決心推動內部控制制度之調整，期待能對症下藥的解決起因於內控制度，而產生的諸多經營管理問題。個案公司主動聯繫並取得外部管理顧問協助，設計並推動以合乎公開發行規定為標準的內控調整專案，欲藉此機會一舉改善個案公司舊有弊病陋習，健全內部控制制度，大幅提升其經營效率效果與競爭力，往後若可符合公開發行標準，則再視情況執行公開發行程序。
　　內控調整專案的推行為個案公司帶來提高公司全體成員對內部控制之認識與流程改善等兩大效果，領導階層、各階層主管與基層員工在參與過程中，均體認到內部控制對公司的重要性，以及精益求精完善現有控制的必要。作業流程的改善有效提升營運效率效果，節省時間與資源並化解諸多部門間之磨擦。個案公司期待內控調整專案的推行能使公司逐步完成公開發行之目標，建立現代化的公司經營體制，並塑造公司品牌形象與聲譽，朝晉身一流企業的理想邁進。

關鍵字

內部控制 ； 中國大陸 ； 台商

並列摘要

The current business environment in Taiwan appears to be in a less desirable state for manufacturers who sometimes struggle to achieve the anticipated outcome due to limited scope of the market, increase in wages costs, high expenditure in resources et cetera. While comparing to its adjacent economic giant, Taiwan does not offer ideal commercial conditionals akin to Mainland China, of such as relatively low manufacturing and labor costs. Reluctantly, for such consideration, Mainland China has attracted countless Taiwanese enterprise to relocate to invest and set up point of sales in regard to long-term corporate strategy as well as sales goal. By 2013, the total investment abroad of Taiwanese enterprise has achieved a sum of $216.3 billions while Mainland China accounted for $133.7 billion, that is 61.8% of total annual overseas investment sum.

Moreover, to smaller private Taiwanese companies, internal operational management appears less structured and regulated in contrast to larger public companies, whereas it often lacks standardized and uniform management and operational procedure. This can be viewed as a result of ‘sole-expertise-orientated’ background of the firm proprietors, they sometimes have restricted experience in the field of internal corporate management who could fail to address the importance of such aspect in operating a company.

However, the original system of the internal control and management is inadequate for daily activities after invest in Mainland China with the change of the distances of the region, the scale of the company and other external conditions. Some owners of the multinational enterprise does not have a highly respect on the problem of the communications and cultural differences. The owners considered that Mainland China and Taiwan came from the same culture and same race, and they believe there just a few problems in their business.
The company which be studied decides to adjust their internal control system after investing in Mainland China, expects it will improve many problems due to their original internal control system. The consultant design and promote the “Revolution of internal control system project” which comply with the requirements of public company in Taiwan. If it workable, the company will have the chance to initial public offerings in the future.

There are two major advantages of the “Revolution of internal control system project”. Firstly, all the members in the company have to understanding the control of internal. Second, enhance the improvement of internal processes. All the leadership, managers and junior staff realize the importance of internal control and the necessity of improve the original internal control system in the execution of project. The improvements of internal processes enhance their efficiency, reduce the cost of time and resources and resolve many departments friction. The Company expects the “Revolution of internal control system project” will lead it to the right way.

並列關鍵字

Internal Control ； Mianland China ； Taiwanese Company

參考文獻

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