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第四節 研究建議
對於後續研究，茲提出以下建議:
一、對主管機關之建議
台灣政府在規定企業內部控制相關法令發展之起步較中國大陸早且較成熟，
但目前為止，並無建立相關較官方的全國企業內部控制品質指數數據資料。建議 未來可仿效大陸政府之作法，與頂尖大學學者或與權威機構合作，共同建構設計 一套適合全國企業內部控制品質的衡量指標，提昇我國企業內部控制環境，確保 財務資訊之正確性，防止舞弊案件的發生，保護相關利害關係人之權益。
中國政府方面，據了解滬、深交易所對內部控制評價報告的內容和格式各有 不同的規定，導致滬、深交易所上市公司揭露的內控資訊不具可比較性，監管機 構和投資者難以判斷兩地上市公司的內控水準，所建構出的內部控制品質指數可 能有所偏誤。同時，上交所的《上海證券交易所上市公司內部控制指引》和深交 所的《深圳證券交易所上市公司內部控制指引》與財政部等五部委發布的《內部 控制評價指引》存在較大差異。因此，建議監管機構依據五部委發布的《企業內 部控制基本規範》和《內部控制評價指引》的規定，統一滬、深交易所上市公司 內部控制評價報告的內容和格式。
《企業內部控制配套指引》的發布為上市公司內部控制體系建設提供了詳細 的框架，有利於完善內部控制體系建設。但本文研究發現，目前中國上市公司的 內部控制整體水準還較低，為進一步促進上市公司的內部控制建設，為即將實施 的企業內部控制規範體系做好準備，監管機構應加大對上市公司內部控制體系建 設和監督檢査力度，對於內部控制存在重大缺失的上市公司，監管機構可對其並 購重組、股權轉讓、再融資等行為進行重點關注。
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二、對一般企業之建議
實務上，企業的內部控制制度常被企業管理當局誤解為一個成本高且無效益 的機制，有些企業主甚至認為此機能僅在應付政府的要求，所產生的一項無效益 工作。黃士銘(2010)這種對內部控制制度作用有嚴重誤解的情況，很可能使企業 錯失檢視自己的機會;內部控制之主要目的係幫助企業自我評估，為一動態競爭 的管理工具。內部控制制度乃企業之基石，使得企業能夠穩定長久的經營，並有 助於企業達成多項目標 (馬秀如,1998)。
上市公司應不斷積極完善其內部控制制度，公司必須贏回投資者的信心，展 示出積極的姿態來確保向股東提供的財務報告準確、可靠，為了贏回投資者的信 心，必須建立起來完善的內部控制制度，並有效實施。有效的內部控制能夠促使 企業降低風險，改善財務資訊的可靠性和品質，加強資本市場的健全和效率，因 此提高投資者的信心。無效的內部控制對公司的潛在風險、財務報告和責任承擔 都有不利影響，並能導致經營失敗，資本市場的無效，和投資者信心的喪失。
內部控制資訊揭露的品質與上市公司內部控制的完善有直接的關係，一對內 部控制資訊的揭露越詳細，就越有助於上市公司的內部控制系統的完善。目前中 國雖然對內部控制資訊的揭露進行了強制性的規定，但其實際揭露品質並沒有達 到財務報表使用者的要求，而要想達到內部控制資訊揭露有助於財務報表使用者 做出決策的目的，必須保證資訊揭露品質要提高資訊揭露的品質，應改進內部控 制資訊揭露的相關規定，強化對內部控制訊息揭露的要求，對內部控制資訊揭露 的範圍做出規定，指導規範上市公司管理層對內部控制資訊的揭露必須修訂揭露 的具體要點。同時，監管部門要加強對內部控制資訊揭露的監管，對於上市公司 不按規定揭露有關內部控制情況，包括不揭露內部控制資訊、揭露虛假的資訊或 者隱瞞內部控制存在的不足，應當予以懲處。
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三、對未來研究之建議 (一) 產業分析
本研究採用 Pooling 方式進行，建議後續研究可分產業別進行測試，觀察不 同產業是否會有不同效果。
(二) 採用更多元的市場中介組織發展指數
本文只以單一市場中介組織律師占總人口比率，作為解釋變數進行實證研究。
建議未來可參採中國各地會計師、資產評估專業人員及公證機構、證券交易所、
期貨交易所、產權交易所等專業人口的密集程度來做更深入的研究。
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