Academic literature on the topic '公司控制'

信息化管理是企业未来发展的趋势，为强化内部控制，防范操作风险和道德风险，提高金融案防水平，在省公司合规管理思路指导下，东莞分公司将 2018 年定为金融风险管控“系统建设年”，通过打造“金融风险管控系统”，依托信息化系统建设，强化分公司金融风险管控效能与基层合规管理意识。东莞分公司于年初确定“系统建设年”总体部署，经过多方调研与反复讨论，本年着重建设“制度管理”、“人员管理”、“金融风险特征”三个子模块，以强化内控案防管理，遏制大案、要案发生。

随着全球经济一体化的加速发展，各行各业的竞争日益加剧，如何在经济改革的大潮中站稳脚跟，增强企业的核心竞争力已成为企业发展的重点。在公司管理中，财务内部控制系统对建设和运营企业未来有着重大影响，因此加强对企业内部财务管理体系的研究非常重要。论文分析了建立公司财务内部控制管理体系的重要性，就公司的财务内部控制管理体系的建设目前存在的问题，提出相关的对策和建议，以推动中国财务管理内部控制的发展和制度的执行，最终以内部财务详尽研究综合竞争力，提高使用内部控制系统的增值效益能力。

公司财务会计是企业管理工作中的一个主要的活动，是确保企业各种生产经营业务连续性的根本前提。因此，这就要求中国企业必须要充分的认识到金融部门本身的高风险性，并确保金融会计工作的稳定健康发展 ，确保其本身的财务管理质量和业务工作，从而有效控制和避免财务会计风险。随着社会主义市场经济的迅速发展和深刻变革，今天金融行业本身的竞争日益激烈，这特别突出了公司财务会计的重要性。公司如何能够有效控制财务会计的风险，这是一个迫切需要解决的问题。

碩士
國立臺灣大學
會計學研究所
90
Management and boards in today’s organizations face more dramatic demands, challenges, and opportunities than ever before in fulfilling their commitment to oversight of stakeholder investment. Corporate accountablity, governance, risk mitigation are just a few concerns that pepper the thoughts of senior management and boards of directors in contemporary organizations. The ensuring of organizational ethics, efficiency, economy, and effectiveness requires a much broader approach today than even as recently as five years ago. Corparate governance is the organization’s stratigic response to risk. The choice is simple: Either keep up or get out; playing “catch up” is no longer an option. The stakes are too high, the potential losses too great. This thesis analyzes the relationship between internal controls and effective corporate governance by studying five real cases including the collapse of Barings, the fraud of International Security Corp., the collapse of Taiwan public listed companies, ENRON, and the fraud of AIB Bank. The analyses suggest that organizations everywhere should: ‧Exhibit an ethical “tone at the top”. ‧Hire only the honest and ethical employees. ‧Establish an effective risk management program and a strong system of internal control. ‧Establish and maintain a competent internal auditing function. ‧Continuously monitor the organization’s operations, policies, and procedures by board (Audit committee) and governing authority.

碩士
國立嘉義大學
管理學院碩士在職專班
95
“Effective control” is the key factor to the successful operation for an enterprise. As the internal control system covers the aspects of production, sale, personnel, R&D, finance and information, the method for enterprise to obtain control is subject to the effective planning and implementation of the internal control system and the related management system. To delve into the relations between internal control system and corporate governance, this essay intends to take the noticed events for outbreak of some international business scandals, including the collapse of Britain's Barings Bank by Nick Leeson in 1995, event of embezzlement committed by business clerk Jui-Jen Yang of International Bills Financial Corporation of Taiwan in 1995 and Enron scandal of US in 2001 as the case studies. This essay takes the principles of process study to firmly establish the internal control system and practices the problem-solving method to set up the basic objectives of internal control and corporate governance. The indicator of internal control and corporate governance system can be induced from system approach, while the major research issues for corporate governance are brought up from the issue approach. By content analysis method, this essay further analyzes the relations between sampling company and unit of analysis based on the concrete written-word content. The unit of analysis of this essay is one account correlated to internal control. Therefore, this essay is one integrated approach. Major Findings and Advice Findings of this essay indicate: 1. There is a high chance of the embezzlement committed by executive mangers emerging in institutions in short of effective internal control system. 2. Internal control can rationally secure to achieve operation performance, reliable financial report and compliance of laws and decrees. 3. Board of Directors is the major mechanism for corporate governance, and the function and independence of the board will be of great benefit to corporate governance. Despite of its major function, it is still far from sufficient to avoid the embezzlement committed by president, director and executive managers in large enterprise.