熵理論在組織內部稽核中的意涵與衡量模式 建立之研究

A Study on the Meaning & Measurement Model Building up for Application of Theory of Entropy in Internal Auditing

葉蕙棻(Hueifen Yeh)

指導教授 ： 顧志遠

中原大學/商學院/企業管理研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300491

摘要

近年來的亞洲金融風暴，及美國知名大企業不斷爆發出舞弊案，這些問題引發出政府機構重視公司治理與內部控制與內部稽核等相關規定，企業會走面臨破產之前，通常會有一段的衰退期後才會落入腐敗期，這都是經營不佳後所產生的連鎖反應，內部稽核主要功能就是能夠察覺及監督經營目標與績效的管理。本論文從系統的觀點對於組織內部的經營績效的干擾因素，組織的複雜度作探討，共分為兩個方向：一是應用系統科學的熵理論類比推理應用在內部稽核對組織複雜度的診斷，解釋組織複雜度在內部稽核中的意涵；二是以『系統熵理論』建構組織複雜度的衡量模式，並計算組織營運序度，有助於企業參考改善組織的營運總績效。

現行的內部稽核對各項營運活動的指標作與管理績效作連結，事實上組織的績效還有一個很重要的因素就是組織的複雜度，它是組織活動屬性的多元化所產生的，因為組織的多樣化運作始團隊的摩擦、對立與衝突更容易的發生，將會產生組織的管理效率遞減，本論文將以系統科學的熵理論對於組織內部管理效率因素作探討，並且引用訊息熵的公式，計算組織內部複雜的程度，稱之為組織熵。故組織熵將是影響總績效重要的一項指標，管理精度做的好就是要掌握組織熵，探討如何管理組織熵？經由組織透過適度的開放性，故可以適時引入負熵改善組織內部的正熵，何時才是最佳引入負熵時機，本論也將此部分作深入的探討。

在定量研究中，將以實際的演算來驗證組織熵，根據推算過程可以找出相關訊息，一是組織活動過程中有許多的組份屬性，其複雜程度是可以用熵值來衡量，其二組織熵是領先指標，熵值高時績效不一定馬上不好，可是會產生管理遞延效應，經過一段時間就會反應在經營成果，其三從熵值中找出企業現況並且可發展出未來經營動向，重建組織的新貌，使組織不斷的在開放環境中進行優化及演化，達到企業永續經營的目的。

關鍵字

熵理論 ； 控制論 ； 組織複雜度 ； 耗散結構理論

並列摘要

The Asian financial storm in recent years and the renowned of American enterprises’ corruption have pushed the governments to pay more attention to the corporate governance, internal control, and examination of companies. Before going bankrupt, an enterprise usually passes through a recession phase and then corruption phase. These are the chain reactions triggered by lame administration. The major function of internal auditing is detecting and monitoring the business target and efficiency. From the viewpoint of a system, this thesis will discuss the intervenient factor of business efficiency of the organization and the complexity of the organization. The discussion will have two directions: first, using the analogy reasoning of entropy theory in system science and apply them in the organization complexity diagnosis by internal auditing, and explain the meaning of organization complexity in internal auditing; second, using the entropy theory of system science to construct the evaluation mode of organization complexity, and calculate the organization working degree of order to help improve the total working efficiency of the organization.

The incumbent internal auditing will connect all sorts of working activities with administration efficiency. In fact, the organization complexity is one significant factor of the organization efficiency. It is the result of the organization activity diversity, which lead to the easier argument, opposition, and conflict, and that will decrease the efficiency. This thesis will use the entropy theory of system science to discuss the reasons of internal administration efficiency decrease, and adopt the formula of message entropy to calculate the degree of organization internal complexity, which is called the organization entropy. Organization entropy will be the key to influencing the total efficiency. A profound administration system means fully control of organization entropy. How to achieve that? Through the adequate opening, negative entropy can be introduced into the organization to improve the internal positive entropy. When is the best timing to do it? This thesis will do more thorough discussion.

In the quantitative research, an actual calculation will be used to prove organization entropy. Based on the process, relative message can be found; one is there are many component property in the process of organization activities. Its complexity can be valued by the theory of entropy. Second, organization entropy is the leading index. When entropy is high, efficiency is not necessarily low, but the administration will be deferred. In a short period of time, it will reflect in the business profit. Third, finding the enterprise condition and future running direction from its entropy and refresh the organization itself enables the organization to evolve and get better so that the business can last eternally.

並列關鍵字

Organization Entropy ； Cybernetics ； Entropy ； Dissipative Structure Theory

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