本研究為TRIZ 與公司治理議題相結合之探索性研究,運用TRIZ 之四十發明原則,以1.公開發行公司建立內部控制制度處理準則2.上市上櫃公司治理實務守則3.國際內部稽核執業準則4.美國沙氏法案5.一般公認審計準則6.財務會計準則公報7.COSO 內控架構與內稽準則8.專家學者之研究等,加以定義之。依據本文之定義,以台灣司法院起訴書中,針對上市公司掏空資產之案件加以探索分析。此外,綜合現有文獻並以關係人交易做為公司治理議題之討論焦點,另外在內部稽核方面則以會計研究發展基金會於2006 年9 月所發布之審計準則公報第43 號「查核財務報表對舞弊之考量」中所提出之員工挪用資產方式為主要分析項目。藉由本研究個案中的關係人交易所延伸出的兩個問題點,與內部稽核實務較易發生的四個舞弊行為,總計六個項目的問題,以TRIZ 之四十發明原則加以解決,可以間接實證所定義出的四十公司治理發明原則在本論文之實證範圍內尚屬有效,未來可針對發展更多的實證問題以証明TRIZ 四十公司治理發明原則之有效性,作為後續相關研究之基礎。
This thesis is an exploratory study of combining TRIZ with Corporate Governance .TRIZ 40 innovation principles is defined with: 1.The principles of public company establish internal control system; 2. The regulations of Corporate Governance for public company; 3.The principles of the International Internal audit; 4.Sarbines-Oxley Act of 2002; 5. Generally Accepted Auditing Standards 6.Generally Accepted Accounting Principles (GAAP); 7. COSO internal control frame and the principles of internal control; 8. The researches of specialists. Following to analyze are the fraud cases of public companies in Taiwan. Besides, this study integrates related literature and focus the main scope on the party trade of corporate Governance, the main scope of Internal Audit is the way with how the employees fraud in Generally Accepted Auditing Standards No.43 " audit financial statement about fraud" , published by Accounting Research and Development Foundation in September 2006. The part trade of the Corporate Governance has extended two research questions and the main scope of Internal Audit has extended four research questions. These six questions are solved with TRIZ 40 innovation principles. It can indirectly prove that the definitions of TRIZ 40 Innovation principles in this study are effective. More extensive research would be necessary to prove that TRIZ 40 innovation principles are effective in other cases.