English  |  正體中文  |  简体中文  |  Items with full text/Total items : 51510/86705 (59%)
Visitors : 8274657      Online Users : 100
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/31900

    Title: 併購過程中以內部稽核作業因應併購風險之研究 : 以A公司與B公司為例
    Other Titles: The research of reducing the risk by internal audit system during the period of merger and acquisition : a case study of a and b companies
    Authors: 劉國賢;Liu, Kuo-shien
    Contributors: 淡江大學國際貿易學系國際企業學碩士在職專班
    蔡政言;Tsai, Jeng-yan
    Keywords: 併購;併購風險;內部控制;內部稽核;Merger and Acquisition;The Risk of Merger and Acquisition;Internal Control System;Internal Audit System
    Date: 2006
    Issue Date: 2010-01-11 01:23:26 (UTC+8)
    Abstract: 企業為因應成長及市場競爭之挑戰,以提升既有競爭力之前題下,透過併購方式以取得財務、產能、市場佔有及研發技術等資源,以能快速降低成本及提升效率,是企業在面臨產業高度變化趨勢及成長佈局需求之有效策略。依現行研究可知,企業進行併購後之績效多未如預期或未達成原併購目標,更甚造成企業競爭力之衰退,故可知併購決策是企業在成長及轉型階段中,為具高風險性之營運決策及活動。
    To adapt itself to a sophisticated industry, and to be more competitive in industry, merger and acquisition (M&A hereafter) are considered efficient strategies for an enterprise to acquire more resources in finance, productivity, market share, or R&D. With an efficient M&A, an enterprise could reduce its cost in operation and improve efficiency as well. However, nowadays studies have shown that an enterprise does not operate as well as expected after merger, or, it even loses its competitiveness in the field. Therefore, M&A is considered a risky strategy for an enterprise, either in its growing or transitional phrase.
    This study analyzes risks involved in the whole M&A process, from an embryonic decision-making stage going through the period two parties adjust and integrate to each other until the end of merger. This study argues that an enterprise could effectively reduce risks of merger if an independent internal audit department could audit and evaluate possible risks well.
    This study chooses two companies of the Electronic Passive Component Industry as an object of research. It is found that the internal auditor familiarizes with company and the whole industry more than the third party. Hence, this study argues that the internal audit department plays a key role in the merger decision, whether it be risk-evaluation, risk- revelation or communication between the two parties. Failure to achieve the original goal, caused by the risks in the merger process, could indirectly result in the failure to achieve the other goals. The risks would expend and influence other aspects of the enterprise as well.
    By checking the whole operative process could an enterprise minimize risks and enhance achievement in the whole M&A process. Auditorship done by an internal audit department or an internal auditor would avoid the drawbacks of that caused by an outside third party.
    Appears in Collections:[國際企業學系暨研究所] 學位論文

    Files in This Item:

    File SizeFormat

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback