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題名 | 中國大陸內控(C-SOX)規範及臺企因應策略解析=Nternal Control Standards (C-SOX) in Mainland China and Taiwan Enterprises Coping Strategies Analysis |
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作者 | 邱立凡; | 書刊名 | 創新研發學刊 |
卷期 | 5:2 2009.12[民98.12] |
頁次 | 頁61-68 |
分類號 | 553.97 |
關鍵詞 | 企業內部控制基本規範; 因應策略; C-SOX; The basic standard for enterprise internal control; Coping strategies; |
語文 | 中文(Chinese) |
中文摘要 | 中國大陸在2009年7月1日正式對境內上市公司實施「企業內部控制基本規範」(C-SOX),不少大陸台企企將適用C-SOX規範。由於台企在大陸經營多半缺乏公司治理意識,因此C-SOX的實施對台企商在因應作業及成本上是一種新的挑戰,應及早開始準備。中國大陸自改革開放後經濟發展迅速,但公司治理及內部控制的意識缺乏,造成金融機構多起舞弊案件產生。因此,中國大陸在去年5月正式公告C-SOX,並於7月1日開始實施。 本文就企業內部控制基本規範出臺背景、C-SOX特點、台商實施C-SOX難點及大陸台企的因應策略進行解析。 |
英文摘要 | China's Basic Standard for Enterprise Internal Control (C-SOX) takes effect July, 1, 2009 and many Taiwan Companies are therefore started to implement this regulation. The implementation of C-SOX will have a direct impact on most Taiwan businessmen in China lacking of business awareness and corporate governance. Therefore, those companies should prepare for C-SOX as soon as possible. After the reform and opening up, China has started its rapid economic development, but a lack of awareness of the corporate governance and internal control causes several cases of financial institution fraud. That's the reason why C-SOX was announced in May 2008 and was effective from July 1, 2009. This article will discuss the impact of C-SOX background, C-SOX characteristics, difficulty of Taiwan enterprises and the Taiwan businessmen coping strategies for solutions. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。