| 摘要(英) |
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.
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| 參考文獻 |
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