以內部控制檢視公司治理之探討

• Main Author: 呂素玉
• Other Authors: 李謀監
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/37504201420522301562

碩士 === 國立嘉義大學 === 管理學院碩士在職專班 === 95 === “Effective control” is the key factor to the successful operation for an enterprise. As the internal control system covers the aspects of production, sale, personnel, R&D, finance and information, the method for enterprise to obtain control is subject to the effective planning and implementation of the internal control system and the related management system. To delve into the relations between internal control system and corporate governance, this essay intends to take the noticed events for outbreak of some international business scandals, including the collapse of Britain's Barings Bank by Nick Leeson in 1995, event of embezzlement committed by business clerk Jui-Jen Yang of International Bills Financial Corporation of Taiwan in 1995 and Enron scandal of US in 2001 as the case studies. This essay takes the principles of process study to firmly establish the internal control system and practices the problem-solving method to set up the basic objectives of internal control and corporate governance. The indicator of internal control and corporate governance system can be induced from system approach, while the major research issues for corporate governance are brought up from the issue approach. By content analysis method, this essay further analyzes the relations between sampling company and unit of analysis based on the concrete written-word content. The unit of analysis of this essay is one account correlated to internal control. Therefore, this essay is one integrated approach. Major Findings and Advice Findings of this essay indicate: 1. There is a high chance of the embezzlement committed by executive mangers emerging in institutions in short of effective internal control system. 2. Internal control can rationally secure to achieve operation performance, reliable financial report and compliance of laws and decrees. 3. Board of Directors is the major mechanism for corporate governance, and the function and independence of the board will be of great benefit to corporate governance. Despite of its major function, it is still far from sufficient to avoid the embezzlement committed by president, director and executive managers in large enterprise.