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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/63903


    Title: 台灣母公司上市對於大陸子公司財務管理之改變~以無錫J公司為例
    Authors: 吳麗珍 ;Wu,Li-chen
    Contributors: 管理學院高階主管企管碩士班
    Keywords: 中國大陸;企業資源規劃;子公司;財務管理;首次公開募股;China;Enterprise Resource Planning;ERP;Financial Management;Initial Public Offerings;IPO;Subsidiary
    Date: 2010-01-15
    Issue Date: 2014-05-08 15:36:16 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究以個案研究方式,深入分析在中國的台商因配合總公司IPO的目標,而在子公司的財務管理制度做相應改變,有些不符台灣上市櫃法令規定,在原有的基礎上做修正或重新制定。在其改變的過程及衍生的問題上,透過問題的解決,並探討其上市前後的相關關鍵因素,並對財務管理的改變對公司的營運及人員造成的影響作出比較,期使這個研究可提供給即將回台上市的中國台商,或是想在台灣上市的中國台商公司做內部制度的審視及參考。
    本研究綜合文獻探討與個案研究結果,歸納出母公司在台灣上市之大陸子公司在配合母公司上市的要求時,主要結論及建議如下:
    一、因應台灣母公司在台上市,因此子公司的營運資訊就須透明化,所以轉投資大陸子公司就要符合台灣投審會及證期會的法規,不能再經由第三地迂迴投資大陸。
    二、財務管理制度在上市後,由總公司統籌,並透過ERP系統的建立:
    (1)子公司可以不定期提供總公司所需要的正確營運財務資訊。
    (2)內部控制制度的建立,定期接受總公司的稽核,以達到證期會的要求。
    (3)籌措資金上市後經由總公司的擔保及監督,可以讓資金高度利用。
    三、ERP 系統是改造大陸子公司在帳務處理基礎上最佳工具,因為可以由系統來管控不符法令要求的流程,讓公司的帳務處理可以真實顯現經營狀況。
    四、上市後因為母公司對於子公司監理的緣故,對於營運資金管控不當的子公司,因受到法令的約制,可讓資金的管理更加嚴謹,公司所承擔的風險降低。
    五、內部控制的推動可以解決公司內部管理問題,因為內部控制制度的建立,讓公司在經營管理上避免『人治』的情況,更可讓公司在排除異常,矯正改善政策中,使營運活動正常化。
    六、因兩岸存在的法規差異及會計原則的不同,在中國的台商必須在符合當地的稅務的基礎上,來修正公司所使用的系統以符合台灣一般公認會計原則。因此資訊部門與財務部門的緊密配合,會是順利上市櫃的成功要件。
    七、在中國設立的台商大部分都是中小企業起家,透過上市櫃讓公司的資本公有化外,在財務管理制度上做相應的改變,讓公司的資訊更透明,營運上更守法,達到永續經營的目的。
    ;This research is based on case study to analyze the Taiwan businesses in China who try to cooperate with HQ (Headquarters) for IPO’s target. Under such circumstances, the subsidiaries ought to change their financial management systems, since some of them do not match the rules and regulations in Taiwan. During the changing processes, some of the issues and problems might be generated. Through the solutions to these issues and problems, study the relevant key factors before and after going public, and come out the impact to both company’s operations and personnel, we hope that this study will provide the Taiwanese companies who plan to go public back to Taiwan as references during internal systems inspection.
    This study combines both documentation and case studies. For the subsidiaries, whose HQ locates and goes public in Taiwan, when subsidiaries have to cooperate with HQ, here shows the conclusions and proposals:
    A.Since HQ has to go public in Taiwan, the operations of subsidiaries ought to be transparent. So the investment to subsidiaries ought to follow the regulations from Taiwan Stock Exchange Authority and Investment Authority.
    B.After going public, HQ ought to coordinate the establishment for ERP system:
    (1)Subsidiaries could provide necessary operation/financial information back to HQ from time to time.
    (2)Set up internal control system. And take the regular audit from HQ to match the rules from Stock Exchange Authority.
    (3)Fund collection after going public will be guaranteed and audit by HQ. This will help maximize the fund utilization.
    C.ERP system is the best tool to help subsidiaries in China to restructure the financial systems. With ERP system, it will screen out the processes that not match the laws, and help reveal the actual operation status of the company’s financial management.
    D.After going public, HQ bears the obligations to monitor the operations of subsidiaries. So it will help management fund utilization, and reduce the overall risks.
    E.Internal control/audit could help solve the internal management issues, avoid abnormality, correct actions, and lead to normal operations.
    F.There are differences between law systems and accounting systems of both sides of Taiwan Strait. The Taiwan businesses in China ought to base on local law systems to amend the company’s system and match the accounting systems in Taiwan. The close cooperation between IT Team and Financial Team shall be the key factor for going public.
    G.Most of the Taiwan businesses in China are small or medium sizes. By going public, it will help publicize company’s capital. So the relevant changes in financial systems will lead to transparent over company’s information, legal operations and to permanent operations.
    Appears in Collections:[高階主管企管(EMBA)碩士班] 博碩士論文

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