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    題名: 以利害關係人為基礎的公司治理與內部控制之研究 : 本體論為方法
    其他題名: The study of the based stakeholder in corporate governance and internal control : using ontology approach
    作者: 許淑瑛;Hsu, Shu-Ying
    貢獻者: 淡江大學管理科學學系企業經營碩士在職專班
    廖述賢;吳啟絹;Liao, Shu-Hsien;Wu, Chi-Chuan
    關鍵詞: 利害關係人;公司治理;內部控制;本體論;商業智慧;個案研究;Ontology;Stakeholder;corporate governance;Internal Control;Case Study;Business Intelligence
    日期: 2012
    上傳時間: 2013-04-13 11:17:21 (UTC+8)
    摘要: 公司治理是企業在內部自治與外部監理過程中,實現尊重利害關係人權力平衡之高度目標實現,建立有效的內部控制制度並落實執行也是企業永續經營必要條件;所以,內控制度的落實與否與公司治理成效具有高度攸關性。

    卓越的企業經營需具備有良好內控內稽制度、優良治理環境及平衡利害關係人為共利目標;是以,企業經營者是否具備高度道德責任及內部自律機制乃是落實必要條件;而外部法令規範與監督,重點目標應以導引企業具備國際接軌能力並規避可能產生風險。

    本研究以本體論之觀念,將利害關係人、內部控制機制、財務報導、資訊揭露區分為四個本體做一概念化描述。研究發現,企業治理架構應是由上而下、由內而外循環機制;透過商業智慧分析與整合概念提供利害關係人財務與非財務指標訊息,由下而上共同監督與執行,可以落實策略方向之有效性,更可支援各種決策參考並作出最佳判斷,形成共利之目標,並確保相關權益得以平衡。
    Corporate Governance is internal self-government and external supervision process respect stakeholders achieve balance of power。Establish effective internal control system and sustainable management is necessary condition;As so , to implementation internal control system and corporate governance has high degree relevance。
    Excellence enterprise need to have good internal control & audit system、good governance environment and balance same profit target of stakeholders。Operators have moral responsibility implement internal self-regulatory mechanism and comply with external laws specification conditions。
    This thesis aims to develop an ontology-based,include stakeholders internal control financial reports information disclosure to do conceptualization description process of company include internal processes of the associated。
    The thesis found that corporate governance framework should be from top to bottom inside loop mechanism,the message through financial and non-financial indicators,supervision implement the strategic direction of the effectiveness。Through the integration of Business Intelligence information platform and analytical concepts the message,provide stakeholders financial and non-financial indicators of the different needs,bottom-up joint supervision implement the strategic direction of the effectiveness ensure relevant balanced and Will be able to support a variety of decision making and make the best judgment, the formation of the benefit target。
    顯示於類別:[管理科學學系暨研究所] 學位論文

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