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http://nhuir.nhu.edu.tw/handle/987654321/17173
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| 題名: | 我國產品驗證行政受託機構內部控制機制之設計與發展－以家電商品類為例 |
| 其他題名: | The Design and Development of a Internal Control System on Administrative Entrustment Production Certification Body: A Case Study of Household Electrical Appliances |
| 作者: | 胡伶婉
Hu, Ling-Wan |
| 貢獻者: | 國際暨大陸事務學系亞太研究碩士班
戴東清
Dong-Ching Day |
| 關鍵詞: | 管理系統;內部控制;產品驗證機構;產品驗證;風險管理
Internal Control;Product Certification Body;Product Certification;Management System;Risk Management |
| 日期: | 2014 |
| 上傳時間: | 2014-11-21 15:52:40 (UTC+8) |
| 摘要: | 近年來食品、藥品、防疫及農產品等產業諸多廠商各式違法事件，引起社會輿論對其使用品質安全是否符合主管機關的技術規範要求的關注；各界除了要求政府主管應有魄力、有執行力積極監督與查緝，並期能有效率有效益提升相關行政管制效能之外，也針對產品驗證機構的能力與功能，給予高度期待。 為了確保產品驗證機構能依其所定的目標及行政受託目標運行，進而達到良好的營運績效，產品驗證機構應有完整的內部控制制度。內部控制制度係一種整合各項業務控管及評核措施的管理過程，是組織內部進行有效管理的工具，也是組織風險預警與維護系統，藉由有效的監督和執行措施，以確保組織各項管理政策目標的實現，進而促使發揮興利防弊功能，實為幫助組織提高資源運用效能，及解決內部潛在問題之重要基礎及有效方法。 本文針對經濟部標準檢驗局認可辦理強制性家電產品驗證之機構為研究對象。首先，依據行政受託規定導入ISO/IEC 17065產品驗證管理系統規範之基礎上，藉由文獻探討、資料蒐集等方式，探討研究個案內部控制機制之現況，分析其存在之缺失；其次，以COSO企業風險管理的八要素論進行關聯性應用研究後，並設計適合研究個案內部控制的整合性架構以供參考，期以本研究論述對家電產品驗證行政受託機構在內部管理上有所貢獻。
In recent years, varied unlawful incidents on industries of food, medicines, epidemic prevention and agricultural product and many other kinds, raise the public concern about whether the quality and safety of production certification is meeting the standards set by the administrative department. The public not only require government to take active supervision and investigation with vigor and executive efficiency, but also highly expect the improvement of the capability and function of Production Certification Body. To ensure Production Certification Body functioning by its objectives and goals in order to have good performance, Production Certification Body must have integral internal control system. Internal control system is a process for integrating business control and valuation and investigation of management, a tool for efficient management from the inside as well as a system for risk warning and maintenance. Through effective supervision and implementation, it is to ensure that targets of management policy can be realized in order to make full use of obtaining the advantages as well as preventing harm. It is to help organizations promote efficiency of the use of resources, the important basis and effective method to resolve the internal potential problems. This paper is to study the organizations for inspecting household electrical appliances authorized by the Bureau of Standards, Metrology and Inspection, Ministry. Firstly, based on ISO / IEC 17065 specification, in which product verification management systems is entrusted by Administrative Entrustment Production Certification Body, it is to discuss the current situation of internal control organizations and their defects by literature review, data collection and analysis, etc.. Secondly, the focus is to be put on eight models of the COSO Enterprise Risk Management of research, the design of an integrated framework for the study of internal control for the certain case. Hope that this paper could make contributions to the internal management for Administrative Entrustment Production Certification Body of Household Electrical Appliances. |
| 顯示於類別: | [國際事務與企業學系(亞太研究碩士班,公共政策研究碩士班,歐洲研究碩士班)] 博碩士論文-亞太研究碩士班
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