企業界為因應知識經濟及快速多變之經營環境,多以導入企業資源規劃系統(Enterprise Resource Planning)並輔以內部控制制度為解決方案。我國公開發行以上公司係依循「公開發行公司建置內部控制制度處理準則」建立內部控制制度,此準則係以COSO委員會(Committee of Sponsoring Organization of the Treadway Commission;以下簡稱COSO委員會)於1992年發布之「內部控制-整體架構」為藍本,並藉以達成增進營運之效率及效果、財務報導之可靠性及相關法令之遵循等三大目標。距1992年發布之「內部控制-整體架構」報告迄今已逾二十年,為充實內部控制架構之意涵,以提供更適切之內部控制指引及相關實務運用,COSO委員會已於2013年5月14日正式發布新聞稿,周知已完成新版內部控制整體架構及相關說明文件。 以台灣來說,根據「2014年中小企業白皮書」統計資料顯示,台灣中小企業家數為1,331,182家,占全部企業總數97.64%。中小企業由於在組織規模、行業特性及根深蒂固之傳統觀念等限制下,要完全適用以上內部控制制度處理準則及COSO委員會(Committee of Sponsoring Organization of the Treadway Commission;以下簡稱COSO委員會)所發布之「內部控制-整體架構」是有一定難度且不切實際的,強加套用甚且會產生反效果,此亦失去內部控制之意義。 對於大型、較具規模企業及公開發行以上公司之內部控制制度之探討及研究一直是不缺的,相反的,對於中小企業內部控制制度之研究則是少之又少。如何兼顧中小企業之營運效率並找出適用之機制即本論文之研究目的。本論文以質性研究(Designing Qualitative Research)中之個案分析(Case Studies)為本論文之研究方法,藉由實際案例之公司個案,嘗試找出適用中小企業內部控制之相關機制。
Due to the knowledge economy and fast changing business environment, most business adopts Enterprise Resource Planning and internal-control. Public listed Companies follow the “Regulation of the Establishment Internal Control Systems of Public listed Companies” to build the internal control systems. This regulations use the “Internal Control-Integrated Framework” released by Committee of Sponsoring Organization of the Treadway Commission(COSO)in 1992 as the blueprint to enhance the effectiveness and efficiency of operations, the reliability of financial reports, and the compliance of regulations. To enrich the content of the framework and provide appropriate guidelines and applications, COSO announced that the new version of the “Internal Control-Integrated Framework” has completed in May 14, 2013. According to the statistics of “Small-medium enterprises (SME) White Paper in 2014”, the number of SMEs is 1,331,182 accounting for 97.64 percent of all Enterprises in Taiwan. Owing to the restrictions of company size, industry characteristics and traditional thoughts of SME, the regulations COSO released are difficult and unrealistic to be applied in SME. It will be out of the significance if SME is forced to execute the regulations. Many of previous researches focus on large and public listed companies. In contrast, only few studies discuss the internal control system of SME. To find out the appropriate internal control system without decreasing the effectiveness and efficiency of operations is the objective of this research. The research adopts designing qualitative research and case studies to explore the internal control mechanism of SME.