| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 103 === The growing importance of corporate governance in our country, not only because the Department of the main topics of international, more importantly, good corporate governance of the enterprise itself a big boost, and therefore, the main objective of corporate governance in the sound operation and pursue the best interests of the company. The company's good corporate governance, to properly plan the business strategy, effective supervision policy enforcement, maintain shareholders' equity, related to timely disclosure of information, this company's business confidence for the investing public in the open market, and enhance the confidence of the investing public, to attract long-term funds of all ages particularly important. The company has excellent corporate governance mechanism, can create a higher profit opportunities for our shareholders, in the face of the financial crisis, Yijiao competitive and resilience; the lack of appropriateness of corporate governance, the company likely to be a few people gripping generate abuses, it is likely to adversely affect the operation of the failure as the companies.
Corporate investment in turn, expand the business scope and promote the growth of companies. The main shareholders of companies are often the cause of the original use of funds or funds raised by the capital market by the turn invest in other companies or the creation of new companies, the formation of enterprise groups.
But business groups may help companies quickly branched out into a variety of industries, accelerate the growth of enterprises, but also enable enterprises to face more of the risk. 1997 outbreak of the financial crisis of the domestic companies, is due to reinvestment excessive, excessive diversification, cause down the entire enterprise groups.
It seems from the literature, many scholars at home and abroad conclusions management mechanism, and that the establishment of control mechanism, will be the enterprise group engaged in foreign direct investment in the most important to rely on; therefore the implementation of the internal control system operating on foreign direct investment the outcome is absolutely vital, then these documents tend to focus more on research policy side, the implementation level, did not have the relevant detailed studies, thus triggering the motivation to study the implementation of this foreign direct investment on the internal control of the Group.
In this study, case study, especially for cases between companies and overseas subsidiaries, the internal control system in-depth interviews, analysis, discussion, research, aims to be the case after the company's internal control system in-depth study of the case found that the internal control company critical success factors. Internal control system is an important part of corporate governance, companies should pay attention to the internal control systems and to recommend companies need to have a standard set of specifications, can be used as a basis for checking, on the implementation of internal control can subsidiaries of foreign direct investment.
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