臺灣博碩士論文加值系統

摘 要家族企業一直是國內企業的主要經營型態之一，由於受到傳統儒家
思想的影響，家族視企業為家產的觀念表現於經營權及所有權上，因而控
制企業的股權及董事會、監察人的席次；本研究試圖探討下列問題：家族
企業是否已為降低代理成本的良好機制，因而所實施的內部控制不同於非
家族企業。本研究應用代理理論及內部控制-整體性架構的觀念，從文化
的觀點，探討家族企業內部控制的特色。主要的研究對象為上市公司（排
除金融、保險及營建業），以寄發問卷的方式獲得該公司實施內控的狀況
。本研究所獲得的結論如下:家族企業的（1）控制環境－不同於非家族企
業且傾向於家族文化特色；（2）管理哲學－傾向於非正式的管理方式；
（3）高階管理當局的適任－較著重家族關係及忠誠度高的非家族成員；
（4）資訊與溝通－家族企業較非家族企業不注重會計資訊系統且家族企
業與家族成員的溝通方式有別於非家族成員；（5）控制活動-高階管理當
局－家族企業對高階管理當局所實施的控制政策與程序不同於非家族企業
且建立較寬鬆的程序；（6） 授權-高階管理當局－家族企業授與家族成
員較大參與重大決策的權限；（7）職能分工-高階管理當局－家族企業未
若非家族企業同樣重視高階管理當局有關職能分工的觀念。

AbstractTitle：Internal control of family businessAdvisor：Duh,
Rong RueyAuthor：Mau, Niann ChyuFamily business is the most
distinct feature of the operational style of Taiwanese firm. As
it is influenced by the substantives ethics of confucianism,
family controls the company''s shares and also holds seats on the
board of directors and supervisors of the company. This
research attempts to study the following question : Is "family
business" a sensible mechanism for mitigating agency cost ?
From this base, wheather family business needs to draw regarding
the adequacy of design and effectiveness of operation of the
control process as non-family business ?This research is from
culture point and applies the concepts of agency theory and
internal control-integrated framework, exploring internal
control''s feature of family business. We used the public
companies(exclusive Bank、Insurance and Architecture Industries)
as the sample and mailed questionnaire to search internal
control''s condition.The results are as follow：family business''
(1) control environment is different from non-family business
and it tends toward traditional family culture feature ; (2)
management''s philosophy tends to informal managerial ways ; (3)
competence of top-management , family members or trust worthy
outsiders will possibly be assigned to key post of an
organization ; (4) information and communication－family
business is regardless of the accounting information system than
non-family business , and lacks a means of formal communicating
significant information upstream ; (5) control activities-top
management－family business establishes looser policies and
procedures for top management than non-family business ; (6)
authorization-top management－family business, very often, has
many important policies which are made by family conferences,
non-family members have no chance to participate in dicision
making ; (7) segregation of duties-top management－family
business is regardless of segregation of duties for top
management than non-family business.