Under the development trend of globalization, enterprises are forced to follow the vision of corporate governance. Enterprises must construct an effective internal controlling system in the basic running environment, and strengthen the enterprises risk management, follow the SOX norm to improve the corporate image then march toward the internationalization.
This research adopts the case study, choosing the representative enterprise, the ASE Incorporated. By the way of depth interview and analysis in the relational papers, we have the main conclusions as the result as follows.
First, Strength the stratagems of corporate governance:
Raising the information transparency, establishing the internal management process and strengthen the enterprises risk management, etc. The ASE Incorporated combines the SOX and internal control norm, in order to make the result of resources integration.
Second, balance the legal systems and practices of independent director:
Shown in the secondary materials and analyze other information of this research, the legal systems and practices are not in opposing side. The considerations of setting up the independent director can improve the quality of decision and raise the effects, but do not influence the decision-making by way of full powers. However, it can intensify the governance efficiency.
We make some suggestions for the enterprises. It is including place importance of internal control system and internal audit management and enhancement the information system. The good institutional framework can be expected the development goal of corporate governance.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0705107-150923 |
| Date | 05 July 2007 |
| Creators | Huang, Shu-chuan |
| Contributors | none, iylu, none |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0705107-150923 |
| Rights | not_available, Copyright information available at source archive |
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