| Summary: | 碩士 === 國立中央大學 === 企業管理學系在職專班 === 102 === When a company grows to certain size, we need to rely on the corporate governance and the internal control system to assist the board of directors, to increase the opportunities of sustainable operation. The company’s culture is formed by the chairman’s attitude and management style. The managerial hierarchy thinks the risk management and internal control system highly; the staff will also take them seriously. The managerial hierarchy’s attitude is related to the staff’s attitude.
From the experience of the company which prepared for IPO, we will inquire into the organization conflict due to the corporate governance and the internal control system and to seek the countermeasures. After the interviews and the analysis found from the case company, in the development of company management and the internal control system, indeed there are different degrees of conflict phenomenon. The reasons, including stock appreciation after listing, salary incentives, pressure of operation performance which lead to the managerial hierarchy beyond control, the form is more important than the substance, benefit conflict …such internal management factors and so on.
In the counter-measures, from this case study, we find out the method to solve the problems mentioned above, including corporate governance and the organization conflict occurs when leading in the internal control system to a company.
In conflict of corporate governance: to increase the number of external or independent directors, by the change of ownership structure and set control policy to enhance and monitor the corporate governance.
In conflict of internal control system: besides check the internal control system regularly by the internal auditor, managers should review the effectiveness and design of the internal control system, to prevent the internal control system becomes a mere formality.
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