碩士 / 淡江大學 / 國際貿易學系碩士在職專班 / 91 / Abstract:
Taiwan’s economy being influenced by environmental changes both at home and abroad and by becoming a member of the Word Trade Organization, a trend has been developed for it’s enterprises to make direct investments overseas. The overseas investments, because of enhanced distance and diversed control backgrounds, have that oversea enterprise management being entirely different in many aspects and because of this, government has formulated specific rules and regulations for direct overseas investments in a scheme of internal control and consolidation. However, Taiwan’s enterprises either paid few attention to these rules and regulations or sadly to mention that they even didn’t know where to start with. This is why the internal control system has not yet been well carried out since 1992. As noted by many documentary comments, many scholars in research of management schemes both inland and overseas believe that the establishment of control and management systems is the upmost foundation for enterprises to make direct overseas investment. Systems is strongly influential to the achievements of direct overseas investments. And this is the motive for this research, “The Realization of Internal Control Systems Governing Enterprises Making Direct Overseas Investments.” This research selects the method of individual case study. Specific and intensive personnel interviews, analyses, discussion and studies on the control and management systems were conducted for respective subsidiary and head companies with an object of discovering the elements of internal control and management. Systems that constitute the success or failure of the relative cases. It is strongly recommended to enterprises and the government that rules and regulations governing internal control must be firmly formulated and properly carried out by enterprises, and these rules and regulations are also to be served as basis of inter-company and government audit.
| Identifer | oai:union.ndltd.org:TW/091TKU01323027 |
| Date | January 2003 |
| Creators | Shu-Yun Niu, 牛書芸 |
| Contributors | CC LAI, 賴錦璋 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 93 |
Page generated in 0.0077 seconds