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  • 學位論文

海外轉投資事業體之內部控制研究-以臺灣某上市公司為例

A Study on the abroad invested enterprises of the internal control - A listed company in Taiwan as an Exampl

指導教授 : 陳雪如
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摘要


公司治理在我國日趨重要,不僅因其係國際間的主要議題,更重要的是優良的公司治理對企業本身助益甚大,因此,公司治理之主要目標在健全公司營運及追求最大利益。優良公司治理的公司,能妥善規劃經營策略、有效監督策略執行、維護股東權益、適時公開相關資訊,此對公司企業在公開市場上爭取投資大眾的信任,增強投資大眾之信心,吸引長期資金青睞尤其重要。具有優良的公司治理機制的公司企業,能為股東製造更高的獲利機會,在面對金融危機時,亦較具競爭力及應變能力;缺乏妥適的公司治理機制,公司容易被少數人把持而產生流弊,很可能會為公司企業帶來營運失敗等不良之影響。 公司企業以轉投資方式,擴大經營範圍並促進公司企業之成長。公司企業的主要股東常利用原事業之資金或由資本市場上所募集之資金轉投資其他公司或創設新公司,形成企業集團。 惟企業集團雖有助於企業快速跨足各種產業,加速企業之成長,卻也使企業面臨更多之風險。1997年國內爆發財務危機之公司企業,便是因轉投資過快、過度多角化,致拖垮整個企業集團。 從文獻看來,國內外很多對管理機制研究的學者之結論,認為控管機制的建立,將是企業集團從事海外直接投資最重要的依靠;因此企業內部控制制度的落實對海外直接投資的經營成果絕對是舉足輕重,然這些文獻重點多偏向在策略面的研究,對執行層面,並未有相關詳細的研究,因此引發了本研究對企業集團內部控制落實海外直接投資之動機。 本研究選用個案研究法,特別針對個案公司與海外子公司間,內部控制制度進行深入專訪、分析、討論、研究,目的是藉由對個案公司內部控制制度深入研究後,發現內部控制對個案公司成敗具有關鍵的因素。內控制度為公司治理重要一環,公司企業應重視內部控制制度,為此建議企業需有一標準的規範,得以作為查核的依據,期能將內部控制落實海外直接投資之子公司上。

並列摘要


The growing importance of corporate governance in our country, not only because the Department of the main topics of international, more importantly, good corporate governance of the enterprise itself a big boost, and therefore, the main objective of corporate governance in the sound operation and pursue the best interests of the company. The company's good corporate governance, to properly plan the business strategy, effective supervision policy enforcement, maintain shareholders' equity, related to timely disclosure of information, this company's business confidence for the investing public in the open market, and enhance the confidence of the investing public, to attract long-term funds of all ages particularly important. The company has excellent corporate governance mechanism, can create a higher profit opportunities for our shareholders, in the face of the financial crisis, Yijiao competitive and resilience; the lack of appropriateness of corporate governance, the company likely to be a few people gripping generate abuses, it is likely to adversely affect the operation of the failure as the companies. Corporate investment in turn, expand the business scope and promote the growth of companies. The main shareholders of companies are often the cause of the original use of funds or funds raised by the capital market by the turn invest in other companies or the creation of new companies, the formation of enterprise groups. But business groups may help companies quickly branched out into a variety of industries, accelerate the growth of enterprises, but also enable enterprises to face more of the risk. 1997 outbreak of the financial crisis of the domestic companies, is due to reinvestment excessive, excessive diversification, cause down the entire enterprise groups. It seems from the literature, many scholars at home and abroad conclusions management mechanism, and that the establishment of control mechanism, will be the enterprise group engaged in foreign direct investment in the most important to rely on; therefore the implementation of the internal control system operating on foreign direct investment the outcome is absolutely vital, then these documents tend to focus more on research policy side, the implementation level, did not have the relevant detailed studies, thus triggering the motivation to study the implementation of this foreign direct investment on the internal control of the Group. In this study, case study, especially for cases between companies and overseas subsidiaries, the internal control system in-depth interviews, analysis, discussion, research, aims to be the case after the company's internal control system in-depth study of the case found that the internal control company critical success factors. Internal control system is an important part of corporate governance, companies should pay attention to the internal control systems and to recommend companies need to have a standard set of specifications, can be used as a basis for checking, on the implementation of internal control can subsidiaries of foreign direct investment.

參考文獻


4、林炳滄,2013,內部稽核理論與實務,六版,中華民國內部稽核協會,(2013)。
3、鍾聖校,質性研究方法論的認識與再議。國立台北師範學院學報,12,P.159-184(1999)。
4、Merriam, S. B. (1988). Case study research in education. Thousand Oaks,
參考文獻
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