臺灣博碩士論文加值系統

近年來，多家國內上市櫃企業爆發重大財務報表舞弊以及影響公共安全事件，使證券主管機關對於申請上市櫃企業的審查日趨嚴謹，並更加重視企業內部控制制度運作的有效性。企業內部控制之核心目標是提高財務報導之品質，如果上市企業之內部控制存在缺失，不論是無意之估計錯誤，或有意之盈餘操縱，都會降低財務報導之品質。
本研究旨在探討中小企業內部控制制度對企業重要影響情形為何。嘗試找出適用中小企業內部控制的相關機制，並探討內部控制對企業經營之影響。透過「文獻分析法」、「問卷設計」為本研究總共發放1000份問卷，回收723份有效問卷。研究結果顯示內部控制技術的調適對資產報酬率(ROA)、權益報酬率(ROE)與銷貨報酬率(ROS)有顯著正向的影響。

In the past years, there are quite a few public companies conducted financial
report manipulation which led to public concerns and unstable social security
problems. Consequently, securities authorities have tended to be more rigid in
examining the application of listed companies. Moreover, the effectiveness of those
enterprise internal controls are paid attention as well. One of the core objectives of
internal control is to enhance the quality of financial reports. If there is a lack of
internal control in a listed company, whether it is an unintended estimate error or
intentional earnings manipulation, it will, for sure, reduce the quality of financial
reports.
This thesis is to study the importance of internal control to enterprises. There are
plenty of studies on the internal control of large-scale enterprises and public
companies, but relatively rare on small and medium-sized enterprises. Therefore, we
will figure out the operational efficiency of small and medium enterprises, and extract
out the applicable internal control mechanism. This paper adopts “documentary
analysis” and “questionnaires” as the primary research method. We handed out 1000
questionnaires and 723 reliable questionnaires are returned. The result shows that the
applicable mechanism of internal control to small and medium-sized enterprises have
significance to Return on Assets ( ROA), Return on Equity (ROE) and Return on
Sales (ROS).

Chapter 1 Introduction .................................................................................................................................................. 1
1.1 Study Motivation ................................................................................................................................................... 1
1.2 Study Objectives .................................................................................................................................................... 2
Chapter 2 Literature Review ......................................................................................................................................... 4
2.1 Internal Control ...................................................................................................................................................... 4
2.1.1 The Definition of COSO Internal Control ....................................................................................................... 4
2.1.2 The Internal Control System of Taiwan and USA ........................................................................................... 9
2.2 Literature on Internal Control and Enterprise Management ................................................................................. 19
Chapter. 3 Research Method ....................................................................................................................................... 28
3.1 Research Structure ............................................................................................................................................... 28
3.2 Research Hypothesis ............................................................................................................................................ 29
3.3 Survey Questionnaire Design ............................................................................................................................... 29
3.4 Research Methods ...…………………….…………………………………………………………………………...……………………………….31
3.4.1 Documentary Analysis……………………………………………………………………………………………………………….……31
3.4.2 Descriptive Statistics………………………………………………………………………………………………………………….…...31
3.4.3 Reliability and Validity Analysis……………………………………………………….………………………. ……………...……31
3.5 Regression Analysis …………………………………………………………………………………………………………………….………......32
Chapter 4 Data Analysis and Empirical Results .......................................................................................................... 33
4.1 Questionnaire Collection...................................................................................................................................... 33
4.2 Variable reliability and Validity Test .................................................................................................................... 34
4.2.1 Verification of Reliability .......................................................................................................................... 34
4.2.2. Validity of the Validation......................................................................................................................... 35
4.3 Outcome of Practice ............................................................................................................................................. 36
Chapter 5 Conclusions and Recommendations ............................................................................................................... 39
5.1 Research Conclusion .......................................................................................................................................... 39
5.2 The Meaning of Management ............................................................................................................................... 39
References ...................................................................................................................................................................... 40

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