論我國公司治理規範-兼論公司內部稽核制度完善; Introduction the Rules of Corporate Governance in Taiwan:Discussion on Mechanism of Company Internal Audit

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题名:	論我國公司治理規範-兼論公司內部稽核制度完善;Introduction the Rules of Corporate Governance in Taiwan:Discussion on Mechanism of Company Internal Audit
作者:	張協源;Hsieh-yuan Chang
贡献者:	產業經濟研究所碩士在職專班
关键词:	內部稽核;內部控制;公司治理;風險管理及沙氏法案;Internal Control;Corporate Governance;Internal Audits;Risk Management and Sarbanes-Oxley Act.
日期:	2007-12-04
上传时间:	2010-06-11 17:07:37 (UTC+8)
出版者:	國立中央大學圖書館
摘要:	本論文之研究主題為公司治理對於公司之重要性及功能；內部控制制度之目的在促進公司永續經營，來達到公司之合理目標；並加強實行內部稽核制度之目的在於幫助管理階層檢查及覆核內部控制之缺失及衡量營運之效率及效果；風險管理之目的協助公司在處理不確定性風險且應用風險之管理來締造公司最大利益，並進一步探討公司治理，使得公司資訊透明化，來保護投資大眾之權益。本論文共分八章來探討，其內容如下：一、說明本論文之研究動機與目的、研究內容及範圍。二、探討內部控制制度、內部稽核制度、公司治理及風險管理。三、由公司治理與企業風險管理之必要性、關聯及交集等。四、由公司治理之應用及探討。五、各國公司治理法令之探討。六、沙氏法案及其第404條之影響。七、國內案例之探討-以力霸案及森富科技為例。八、提出本文結論與建議，期望在瞭解公司治理問題後，提出解決建議之道。 This thesis is discussing about the importance and function of companies’ management. The purpose of internal control is to promote the company sustainable development and to reach the company goal. Further, the firm strengthen internal audits purpose to help the management checking fault and covering efficiency and effectiveness. The purpose of risk management helps the company to deal with the uncertain risk and use this risk to found company's greatest interests. In advance, we will discuss the association with corporate governance and information transparent, and how to protect investment masses' rights and interests. The thesis has divided into eight chapters and as following: First, we will introduce the research motive, purpose, and context. Second, we will discuss about the internal control, internal audit, corporate governance and risk management. Third, we will understand the relationship between corporate governance and risk management. Fourth, we will discuss about applications of corporate governance. Fifth, we will discuss about laws of corporate governance by difference country. Sixth, we will introduce Sarbanes-Oxley acts and article 404. Seventh, we will discuss local case about REBAR GROUP and EOREX CORPORATION. Finally, we will propose the conclusion and suggestion about corporate governance in Taiwan.
显示于类别:	[產業經濟研究所碩士在職專班 ] 博碩士論文

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