台商財會人員在公司治理上的角色

NCUIR > School of Management at National Central University > Executive MBA > Electronic Thesis & Dissertation > Item 987654321/60043

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/60043

Title:	台商財會人員在公司治理上的角色
Authors:	徐瑞枝;JUI-CHIH,HSU
Contributors:	高階主管企管碩士班
Keywords:	台商;財會人員;Taiwanese Business;Accountants
Date:	2013-06-13
Issue Date:	2013-07-10 12:02:47 (UTC+8)
Publisher:	國立中央大學
Abstract:	面對中國大陸市場在近十年的經濟興起，台灣企業赴中國大陸投資設廠的比例明顯增加，隨著兩岸業務互動愈來愈瀕繁，企業的經營面臨諸多的內外部環境的挑戰，舉凡政府的各項宏觀調控、土地及稅法政策的調整、勞動關係的變化、外匯管制及融通資金的操作等等差異性，皆是財會人員必需克服及面對的事項。而財會人員在公司治理的角色也扮演?承上啟下的責任，不僅要遵守中國大陸的稅法規定，更要符合台灣企業經營者的需求，常身陷於兩難之中，如何善用會計的專業，引領企業在經營管理及法律的制度上取得平衡，挑戰?財會人員的危機管理能力。本研究之研究者為一在中國大陸台資企業之財會主管，以自身的經驗與專業，對自己親眼所見多個個案進行分析歸納。旨在探討台籍財會人員到了中國大陸，面對不同的公司需求與法規，在公司內所扮演的角色會有怎樣的改變。本研究發現，在這樣的時空背景下，財會人員所扮演的角色為：1. 遵行法規及政策的把關者、2. 企業管理運籌的建言者和3. 提供可信賴正確資訊的協助者。 With the raise of economy of the Mainland China, Taiwanese businesses invest in more and more capital. So, Taiwanese businesses are forced to face the rules and environment of China. The accountants in those Taiwanese businesses also are forced to be challenged by the differences of requirements and rules between Taiwan and Mainland China. How to make the balance between requirements of company and governmental rules is the major problems of the accountants. The researcher of this research is a senior accountant in Taiwanese business located in the Mainland China. The researcher have noticed many cases that accountants of Taiwanese business have faced many difficulties and challenges. This research hopes to discuss the different roles of Taiwanese accountants between Taiwan and China. The result indicates that in Taiwanese accountants who work in the Mainland China have three major role: 1. The gate keeper of rules and politics, 2. The advisor of business strategy, 3. The provider of reliable information.
Appears in Collections:	[Executive MBA] Electronic Thesis & Dissertation

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