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研究生:何宗翰
研究生(外文):He, Tsung-Han
論文名稱:智能化製造之內部控制機制建構與實證
論文名稱(外文):Establishment And Emprical Study Of The Mechanism Of Intelligent Manufacturing Internal Control
指導教授:張碩毅張碩毅引用關係張益誠張益誠引用關係
指導教授(外文):Chang, She-IChang, I-Cheng
口試委員:阮金聲黃劭彥張碩毅張益誠
口試委員(外文):Roan, Jin-ShengHuang, Shaio-YanChang, She-IChang, I-Cheng
口試日期:2012-07-09
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:248
中文關鍵詞:智能化製造內部控制
外文關鍵詞:Intelligent ManufacturingInternal Control
相關次數:
  • 被引用被引用:3
  • 點閱點閱:703
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  • 下載下載:103
  • 收藏至我的研究室書目清單書目收藏:1
由於全球競爭環境的快速變化的影響,我國產業必須面對這些壓力並提出因應之道。我國政府於2010年針對製造業提出「智慧型自動化產業推動計劃」,希望能附加智慧自動化的價值於我國製造業,期望能使我國製造業能夠加值升級並調整產業結構。但是目前企業尚未有一套成熟的內部控制機制,使企業導入智能化製造的生產概念後能夠對其進行控管,並可靠的達成企業績效。因此本研究希望能建構一套內部控制機制使我國產業在導入智能化製造後能可靠的達成企業績效,進而達成企業的營運策略以及目標。
本研究將透過Gowin (1981) 所提出之Gowin’s Vee概念為研究策略,首先在理論端針對與本研究主題有關之文獻進行蒐集與編碼,以產出本研究內部控制機制之雛型,接著透過專家問卷進行本研究內部控制機制雛型的修正,修正後的智能化製造之內部控制機制共有九項構面、43項控制項目。最後在方法端以個案實證研究方式評估本研究於實務界的可行性。期望透過本研究之成果,未來若是製造業導入智能化製造後,將能可靠的達成企業績效,進而達成企業的營運策略以及目標。

Affected by the global environment and Economic Cooperation Framework Agreement (ECFA), industries in Taiwan have been under a lot of pressure. In order to upgrade intelligent automation and adjust the industrial structure of Taiwan’s manufacturing industry, the government in Taiwan particularly proposed the "Intelligent Automation for Manufacturing and Service Industries Promotion" project in 2010. Accordingly, this study aims to investigate the internal control and audit mechanism of intelligent manufacturing from the perspective of the production cycle. It is hoped that the in-depth analysis of the effects of intelligent manufacturing application and internal control mechanism will assist the manufacturing industry in improving operating performance and enhancing internal control.
Gowin’s Vee (Gowin, 1981) is adopted as the main research strategy in this study. First, on the theoretical side, this study uses Grounded Theory to collect and code relevant literature; afterwards, the prototype of internal control is formed through literature review. Then the expert questionnaire is adopted to edit the prototype of internal control. The finalized Establishmentand Emprical Study of the Mechanism of Intelligent Manufacturing Internal Control consists of 9 dimensions and 43 control items. Finally, this study uses Multi-case to assess the feasibility of the research in the practice.
It is hoped that the results of this study will be helpful for the manufacturing industry in terms of implementing intelligent manufacturing and that the operating strategies and objectives will be achieved effectively.

第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究問題與目的 5
1.3 研究策略與架構 6
1.3.1 專注問題與研究目的 9
1.3.2 理論端(文獻端) 9
1.3.3 方法端(實證端) 10
1.3.4 互動與回饋 11
第二章 文獻探討 12
2.1 智能化製造 12
2.1.1 智能化製造之定義與演進 13
2.1.2 智能化製造之應用範圍 22
2.1.3 智能化製造之功能與應用技術 26
2.2 內部控制 44
2.2.1 內部控制 45
2.2.2 內部控制整合框架 52
2.2.3 資訊科技相關之內部控制 56
第三章 研究方法與設計 64
3.1 紮根理論 65
3.1.1 紮根理論簡介 66
3.1.2 紮根理論之研究設計 66
3.1.3 紮根理論執行程序 67
3.1.4 本研究採用原因 71
3.2 專家問卷 72
3.2.1 問卷內容架構 72
3.2.2 問卷發放之考量 74
3.2.3 本研究之問卷設計 75
3.2.4 資料分析 75
3.3 個案研究法 78
3.3.1 個案研究法之介紹 79
3.3.2 個案研究法之研究設計 82
3.3.3 個案訪談準則之設計 83
第四章 智能化製造之內部控制機制雛型之建構 86
4.1 資料來源 87
4.2 紮根理論運作過程 92
4.2.1 開放性編碼 92
4.2.2 主軸編碼 99
4.2.3 選擇編碼 110
4.3 專家問卷與內容效度 112
4.3.1 專家背景資料與回收比率 112
4.3.2 問卷設計與發放 113
4.3.3 問卷結果分析 115
4.4 雛形修正過程與成果 122
第五章 智能化製造之內部控制機制實證研究 126
5.1 個案產業背景介紹 126
5.2 個案訪談準則 129
5.2.1 個案訪談準則說明 129
5.2.2 可行性評估 131
5.3 A個案公司 136
5.4 B個案公司 146
5.5 多重個案公司訪談結果分析與比較 160
5.6 個案實證研究之品質確認 162
第六章 結論與建議 165
6.1 研究結果 165
6.2 研究貢獻 170
6.3 研究限制與後續研究建議 171
參考文獻 174
附錄A:紮根理論文獻彙整表 182
附錄B:智能化製造之內部控制機制開放性編碼 184
附錄C:專家問卷 226
附錄D:個案訪談準則 235

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