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    題名: 以公司治理機制探討退撫基金之內部稽核制度
    其他題名: Internal Auditing System of the Civil Service Pnesion Fund on Corporate Governance Mechanisms
    作者: 葉金成;盧銀華
    貢獻者: 淡江大學會計學系
    關鍵詞: 退撫基金;公司治理;內部稽核制度;Civil Service Pnesion Fund;Corporate governance;Internal auditing system
    日期: 2008-03-14
    上傳時間: 2011-10-20 13:30:47 (UTC+8)
    出版者: 銘傳大學
    摘要: 退撫基金自84 年成立以來,即由政府與公務人員共同撥繳費用建立退撫基金,並成立公務人員退休撫卹基金管理委員會與公務人員退休撫卹基金監理委員會兩個機構,分別負責退撫基金管理與監督等相關事項。然而,近年來由於受到多數企業發生財務危機事件頻繁,其主要原因可歸咎於不健全之公司治理制度所造成,因此,各企業已逐漸重視公司治理機制,且內部稽核人員所扮演之角色,在組織中亦必須相對的提升,而退撫基金之資產規模截至95 年度止已累計達3,649 億餘元,以如此龐大之基金資產,首要之務即是做好各項管理運作及審核監督事宜。因此,本文擬將以公司治理機制及內部稽核制度的角度來探討退撫基金應有之作為,以落實基金能夠正常運作及永續經營之目標邁進。並提出相關建議,以做為退撫基金管理單位未來在政策制訂面上之參考。
    Civil service pnesion fund has set up by paying from government and public officers since 1995. The civil service pension fund commission and financial supervisory commission have also set up at the same time. They are responsible for civil service pension fund management and supervisory. However, there are a lot of financial distress in the companies, because of the defective corporate governance systems. Thefore, the financial distreses are stressed by many business and internal auditor's role must be promoted.Asset scale of the civil service pension fund are already reach more than 364,900 million from 2006.The first time of the task is to operate and supervise. The study will research application of the civil service pension fund by corporate governance systems and internal audit system and reap the goal of the sustainable management on the fund. Finally, the study will be proposed relative suggestions for setting policy on the civil service pension fund management division .
    關聯: 銘傳大學2008國際學術研討會:管理組論文集=Proceedings of MCU 2008 International Academic Conference on Management and Innovation,12頁
    顯示於類別:[會計學系暨研究所] 會議論文

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