內部控制制度與公司治理關係探討之研究 : 以N壽險公司為例

淡江大學機構典藏 > 商管學院 > 風險管理與保險學系 > 學位論文 > Item 987654321/74087

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題名:	內部控制制度與公司治理關係探討之研究 : 以N壽險公司為例
其他題名:	The relationship between internal control and corporate governance : "N" life insurance company for example
作者:	劉冠麟;Liu, Kuan-Ling
貢獻者:	淡江大學保險學系保險經營碩士在職專班廖述源;Liao, Shuhyuan
關鍵詞:	內部控制;Internal Control
日期:	2011
上傳時間:	2011-12-28 18:01:25 (UTC+8)
摘要:	為了能夠落實及履行公司治理的宣誓，以及承諾為防止脫法行為之發生、強化對公司經營之管理權責之外，及確保所有與公司有關事項等信息正確且即時地揭露，是保險公司或企業個體藉以永續經營、成長、茁壯及吸引廣大投資人及資金提供者信心之基本條件與責任，故而，公司治理是企業個體改革中最重要的一環。保險公司是為社會公器涉及公眾利益，作為經濟社會穩定與發展的基石，其永續經營關係著保戶大眾、投資人、債權人、及保險從業人員的正常生計。站在維護社會正義及經濟秩序之正常，絕對不容許其毫無預警地發生財務劇變或惡性倒閉，因此，主管機關、保險公司之董監事、及高階經營管理階層有著更大的責任和義務，以維繫其正常運作，也因此，對保險公司之公司治理的落實及要求，亦將較諸其他各產業為嚴格許多。本論文以參考文獻法，闡述公司治理、內部控制、及內部稽核的意義及架構、釐清其間之關係及其責任，並爰引文獻論述，擷取精要，提出淺顯易行可資應用之內部控制及內部稽核方法及策略，以期保險公司能藉由內部控制制度及內部稽核功能之檢核及驗證，達到自律及自檢，以落實公司治理實務準則。 In order to fulfill the oath of corporate governance and prevent illegal behavior to strengthen the company''s management responsibilities, and ensure the company that all information is accurate and real-time disclosure is Insurance company or business entity to sustainable management, grow strong and to attract the majority of investors and capital providers the confidence of the basic conditions, therefore, corporate governance is the most important chain of the reform in business entity. Insurance company is a social instrument of public interest, social stability and economic development as the cornerstone of its sustainable relationship with the insured public, investors, creditors, and insurance practitioners to normal living. Stand for social justice and economic order, not to allow its financial upheaval occurred without warning or malignant collapse, therefore, the competent authority, Insurance company of directors and supervisors, and high level managements has more big responsibility and obligation to maintain its normal operation, therefore, the Insurance company of the implement corporate governance and requirements will be more stringent than many other industries. This paper to refer to the literature method, described corporate governance, internal control and internal audit of the meaning and structure to clarify during the relationship and responsibility, and cited literature regardless out, capture sperm to be made plain transaction behavior can be owned application of internal control and internal auditing methods and strategies to Insurance company can be contacted by the internal control system and internal audit functions of the vetting and verification to achieve self-discipline and self-test in order to implement corporate governance standards and practices.
顯示於類別:	[風險管理與保險學系] 學位論文

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