兩岸上市公司內部控制法制之比較研究

A Comparative Study on the Internal Control System of Listed Companies between Mainland China and Taiwan

陳天意(Chen,Tien Yi)

指導教授 ： 王志誠

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2012年)

摘要

內部控制是由企業董事會、管理階層及其他員工實施的一種過程，旨在合理確保達成營運效果及效率、財務報導可靠性、遵循相關法令的目標。兩岸法令均規定上市公司應訂定和維護內部控制制度，為深入瞭解中國大陸內部控制法制之特色，本論文採取質性研究方法，將文獻整理法、法制制度分析法、比較研究法、歸納分析法混合使用，探討並分析比較兩岸內部控制法制之規定及其差異，以及法制優劣。

本論文首先詳細介紹內部控制之意義、源起、演進與發展，再分別說明台灣與中國大陸內部控制法制之演進、現況、法制特色與革新方向，並詳細比較兩岸上市公司內部控制法制之公布時間、公布部門、主管機關、法律位階、法源、法規體系、制度精神、架構、法律效果及法制內容(含法制之規範對象與規範主體、內部控制之目標、基本原則、組成要素、控制活動與檢查評價)，並分析法制優劣。最後，提出具體結論與建議，以作為兩岸主管機關未來規範上市公司內部控制法制的參考方向與目標。

內部控制的歷史演進過程共可分為「內部牽制」、「內部控制制度」、「內部控制結構」、「內部控制-整合架構」、「企業風險管理-整合架構」五個階段，各個階段所發展出來的理論特色均被歸納及延伸補充成為後續其他階段之理論依據，是內部控制法制之規範原則與訂定基礎，也是兩岸上市公司內部控制法制規範的理論精神及內涵。研究結果發現兩岸上市公司內部控制法制的內容均是參考COSO報告去建構法制規範，因此有諸多相同或相似之處，但兩者之間亦存在許多規範差異，本論文最後不僅針對台灣與中國大陸之內部控制法制提出具體建議，同時建議應建立全球一致性的一般公認內部控制準則，以及國際內部控制報告準則，並建立不同規模企業應遵循之版本。

關鍵字

內部控制 ； 內部控制制度 ； 內部稽核 ； 上市公司 ； 比較研究

並列摘要

Internal Control is broadly defined as a process which is affected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the effectiveness and efficiency of operations, reliability of financial reporting, compliance with applicable laws and regulations. Mainland China and Taiwan Legislation require that listed companies should set and maintain the internal control systems. In order to completely understand the characteristics of the internal control system of Mainland China, this dissertation is studied and developed by quantitative research method, scientific or technical literature, and the legal system analysis, comparative study, the mixed use of inductive analysis, to explore and analyze the comparison of the internal control system of Mainland China and Taiwan, as well as the legal system the pros and cons.

This dissertation first details the significance of internal control, origins, evolution and development. Then describe respectively between Mainland China and Taiwan internal control system the evolution the current situation, the legal systems characteristics and innovative directions of the legal systems, and detailed comparing the released time, the released department , the competent authority, the legal position, the source of law, law system, spirit of internal control system, architecture of internal control system, legal effect of internal control system and the content of internal control system which includes the specification object of internal control system, the main content items of internal control system, internal control objectives, the basic principle of internal control , elements of internal control , control activities of internal control, and self-assessment of internal control system, and analyzes the legal systems of the pros and cons. Finally, this dissertation presents specific conclusions and recommendations on the internal control system of listed companies for the two governments to refer, target and guide listed companies on the internal control systems in future.

The historical evolution of the internal control theory can be divided into five stages of the " internal check ", " internal control system " , " internal control structure " , " internal control-integrated framework " , " enterprise risk management-integrated framework " , at all stages developed theoretical characteristics are summarized and extended , and become the theoretical basis of the other follow-up stage, and the normative principles and set the basis of the internal control system, and become that the Mainland China and Taiwan listed companies to set up and maintain the theory spirit and content of the internal control system. The result of this thesis discovered that the internal control system of Mainland China and Taiwan listed companies are created the internal control system with the reference of the COSO report, and the Internal control system of listed companies between Mainland China and Taiwan have many of the same or similarities; however, the systems of Mainland China and Taiwan also have many significant difference. Finally, this dissertation not only proposes the specific recommendation to against the internal control system of Mainland China and Taiwan but also suggest to establish a global and uniform internal control system with generally accepted internal control standards, international Internal control reporting standards, and different versions for different scales of enterprises.

並列關鍵字

Internal Control ； Internal Control System ； Internal Audit ； Listed Companies ； Comparative Study

參考文獻

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