| Summary: | 碩士 === 國立政治大學 === 會計學系 === 106 === Public companies have adopted the system of issuing managements' report of internal control (MRIC) for years in Taiwan. The government has recently asked public sectors to issue GMRIC (governmental management report of internal control) as well since fiscal year 2017.
This research chooses the decision about "Payback Tax Revenue in Excess of the Budget Amount" as an example, aiming to understand the perception of readers after reading two kinds of information: the information to clarify the dispute (specific information), and the GMRIC (general information). Both are provided by the authority concerned, the Ministry of Finance.
This research via literature reviews to conduct questionnaire survey to collect and analyze data. The main perceptions are as follows:
1. Whether the readers’ attitudes change after reading the information of central route to persuasion.
2. Whether the GMRICs improve effectiveness of the government.
3. Which Chinese phrase should be used to guarantee the effectiveness of internal control in GMRIC.
4. What the perceptions readers have when reading the sentence which restricts the guaranteed areas of risk in GMRIC.
5. Who should sign the GMRIC based on their positions and duties.
The results are as follows:
1. After reading the information of central route to persuasion, readers’ attitudes toward the dispute will be affected and change.
2. Over half of reader regard issuing GMRICs can improve effectiveness of the government.
3. The phrases, which are used to guarantee the effectiveness of internal control in GMRIC should be consistent. This research suggests using the Chinese phase 「確保」because readers regard it higher degree of guarantee.
4. The sentence which restricts the guaranteed areas of risk in GMRIC should delete because most readers often misunderstand the scope of responsibility on internal control due to the restriction.
5. This research finds readers regard 3 positions higher responsibility to sign GMRIC: the head of executive, the position who promotes internal control system, and the position who performs internal audit function than the deputy of executive.
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