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  • 學位論文

探討產後護理之家內控制度—以K公司為例

A Study of Internal Control Applied for the Postpartum Care Organization: A Case Study

指導教授 : 陳家祥
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摘要


經濟全球化後,職場競爭大,為考量個人生涯發展,結婚活動漸受影響,加上工作時間長壓力大無法順利生育,生育婦女產後照料更顯得重要,隨著產後護理之家興起,然因近年來產後護理之家安全頻頻發生嚴重的意外事件,產婦及初生嬰兒的照顧『食宿環境的公共安全』及『飲食衛生管理』潛藏風險控管之疏漏,在國內市場產後護理之家競爭激烈下,經營者如何因應市場結構變革,是否能夠提供高端護理服務,以改善經營基礎,實現產後護理之家生存和發展。 1992年COSO發佈整體內控架構,管理階層可用來評估其內控系統的有效性,並幫助查核人員對企業內控適時分析優勢,產後護理之家管理﹐往往對產婦及新生兒危害甚大﹐因此﹐透過個案了解產後護理之家內部控制對設計稽核關注議程,掌握產後護理之家所提供服務適當性及降低經營風險,增進產後產後護理之家效率及品質,透過內部稽核方法以加強產後護理之家內部控制更是一項利器。因此﹐本研究具體目的分述如下: 1、探索產後護理機構服務各項構面,從國內外文獻的資料探討對產後護理之家關注議程與重點,歸納整理出決定檢查及評估的關鍵因素,以提昇運作的品質。 2、建構產後護理之家以內控制度觀點進行設計稽核的流程及重點,透過個案實際的運作,彙整明確內控制度的稽核系統進行之管理,以防止意外發生。 3、藉由稽核工具之技術協助強化企業內部組織管理,並協助解決產後護理之家營運活動過程所衍生的問題,快速回應的機制,以內控制度的稽核系統建構產後護理之家實際運作模式,提升機構的競爭優勢,可由此系統設計作為運作之依據。 本文第一章為緒論,包括研究背景與動機、研究目的;第二章為文獻以COSO架構模式探討包括產後護理之家組織使命、風險管理、控制活動及稽核運作模式之治理機制;第三章為研究方法與研究架構,包括研究定義、方法及架構;第四章為個案分析,構面遵循產後護理之家準則、其他適切之專業準則如醫院評鑑、外部評核以及適用之法律規章,並大多來自COSO報告所用結構,並參照主管機關所公佈,評鑑產後護理之家標準規範分類控制作業之分析;現階段,除政府衛生署單位及消保會定期抽查之外部查核外,為提高營運效率,建立內部稽核機制,以提供產後護理之家運作之架構更一進步提供適切照顧服務之管理及策略。希望以此研究,能提供產後護理之家建立內部控制稽核作業之參考。

並列摘要


The globalization of economics and the increase in business competition has affected marriage due to the increasing number of women in demanding careers. Long working hours and high pressure increase rates of infertility. Consequently, it has become more important for postpartum women to receive effective postpartum nursing care. Postpartum care organizations have arisen to meet this need, but in recent years, there have been numerous serious safety accidents. There is a risk of management errors in caring for postpartum women and infants, such as the safety of the public environment and the management of diet and hygiene. With the current state of fierce competition between postpartum care organizations, managers must seek the best ways to meet market changes, to support highly specialized nursing services, and to improve operations in order to sustain and improve postpartum care organizations. On 1992, COSO issued an internal control framework. Managers can use it to evaluate the effectiveness of their internal control systems. Furthermore it can help them to analyze the advantages of internal business controls by auditors. The management of a postpartum care organization has a big influence on postpartum women and infants; consequently, it is beneficial to use a case study to understand audit designs, to formulate effective plans for internal controls, to analyze the advisability of services, to reduce operating risks, and to increase the efficiency and quality of postpartum care organizations. The major purposes of the study are as follows: 1. To discuss all perspectives of services in postpartum care organizations, summarizing the key factors of evaluations and checkups. 2. To design internal control audit processes using an actual case study company in order to avoid accidents such as those which have happened in recent years. 3. To enhance business management and operation through proper internal control auditing, thereby making the company more competitive. In this study, Chapter 1 includes background research and incentives. Chapter 2 includes literature reviews for the COSO framework model and discusses the governing mechanisms of goal achievement, risk management, control activities, and audit operation models. Chapter 3 includes theory approach and a research framework with research domains, methods, and structures. Chapter 4 includes a case study of actual operation. It discusses its administrative rules as well as other rules, including hospital accreditation, outside appraisal, and government legislation.

參考文獻


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