智慧資本對內部控制績效 之影響-以國軍為例

The Impact of Intellectual Capital on the Performance of Internal Control-Army as Example

王平康(Wang Ping Kun)

指導教授 ： 俞新昌 ； 李雨師

中原大學/商學院/企業管理研究所/碩士(2017年)

https://doi.org/10.6840/cycu201700116

摘要

伴隨近年來國內外許多經濟舞弊事件，使得內部控制的議題日漸重要。行政院設計內部控制制度，成立內部控制推動及督導小組，使各單位透過整備政府內部控制各項規範，強化組織功能與成長。國防部屬行政院轄下行政機關，承襲相關法規，積極落實執行設計單位內部控制，以期控制財務安全、預算執行及工作效能等，雖然各單位積極執內部控制，但缺失情形仍時有耳；顯示現行國軍執行內部控制制度效能不彰的問題。
組織應如何發揮內部因素，例如資源能力，以提升內部控制效能，已成為國軍必須深思熟慮的重要課題。內部能力係指無法衡量且影響組織甚深因素，也就是智慧資本；而智慧資本是否與內部控制效能有關連性，實為本研究主要探討之議題。研究結果發現，第一，人力資本、關係資本及結構資本分別對內部控制效能有正向且顯著之影響。第二，智慧資本整體來說可有效提升內部控制績效。

關鍵字

智慧資本、平衡計分卡、內部控制績效

並列摘要

With many domestic and foreign economic fraud incidents in recent years, Internal Control has become an increasingly important subject to management. The Executive Yuan has established the internal control system and setting up a steering group so as to enable all the subordinating units to strengthen organization effectiveness and continuous growth through enhanced internal control functions. As a subordinating organization under the Executive Yuan, the Ministry of Defense inherited the relevant laws and regulations and has actively implemented the necessary internal control so as to better monitor its financial risk, budget execution, work flow efficiency and so on. However, all these activities and efforts have not been able to change the status quo. This is a good indication that the Army’s internal control system has many weaknesses and its performance has not lived up to people’s expectations.
How organizations can capitalize on their internal factors such as resource capacity to enhance the effectiveness of internal control has become an important subject which the Army must consider earnestly. Internal capacity, also known as intellectual capital, refers to those intangible factors that collectively have a significant impact on organization’s performance. This report attempts to explore the relationship between intellectual capital and the effectiveness of organization’s internal control. The results demonstrated the fact that human capital and relational capital have positive and significant effects on the performance of organization’s internal control, while structural capital presents unstable results. Secondly, intellectual capital as a whole can effectively enhance internal control’s total performance.

並列關鍵字

Intellectual capital、The Balanced Score Card、internal control’s performance

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