在全球化推動下，跨國企業在拓展市場和提升增長時，面臨內部控制挑戰，不同地區的法規、文化差異及市場需求多樣性增加了企業的營運管理的複雜性。因此，建立有效的內部控制制度，成為跨國企業在競爭激烈的市場中保持合規並提升營運績效的關鍵。
本研究的動機在於探討跨國企業內部控制制度如何影響營運管理績效，並分析其在品質、彈性、速度、可靠性及成本等方面的影響。通過文獻回顧和質性研究，選取五家跨國企業，對其高層管理人員進行深入訪談，蒐集其內部控制實施經驗與挑戰。根據訪談結果進行分析得出內部控制制度對各項績效的具體成效。
研究結果顯示，內部控制制度在提升品質穩定性和業務可靠性方面效果顯著。嚴格的內控流程能減少錯誤，確保產品和服務的一致性及穩定性。然而內控制度在適應法規變化及提升營運速度方面彈性不足，企業在應對市場變化時效率下降，尤其是當內控流程過於繁瑣時，會增加操作成本，降低競爭力。在成本管理方面，內部控制制度有助於降低長期運營成本，但過於複雜的流程設計可能會導致短期內成本上升，需在控制嚴格性和操作便捷性之間找到平衡。
本研究為跨國企業在設計和實施內部控制制度時提供了實用參考，建議企業在確保內部控制制度規範化的同時，增加其靈活度及操作簡便性，以適應不斷變化的市場並保持競爭力。未來研究可進一步探討內部控制制度在不同文化背景及企業成長階段中的適應性，為跨國企業提供更加實用的管理建議。

Under the drive of globalization, multinational enterprises(MNEs) face internal control challenges while expanding markets and enhancing growth. The regulatory differences, cultural diversity, and varied market demands across different regions increase the complexity of operational management for enterprises. Therefore, establishing effective internal control systems has become crucial for MNEs to maintain compliance and improve operational performance in highly competitive markets.
The motivation of this study is to discuss how internal control systems in multinational enterprises impact operational management performance, and to analyze their effects on quality, flexibility, speed, reliability, and cost. Through a literature review and qualitative research, five multinational corporations were selected for the study. In-depth interviews were conducted with senior management to collect their experiences and challenges in implementing internal control. Based on the interview results, an analysis was performed to determine the specific effectiveness of internal control systems on various performance indicators.
The research results indicate that internal control systems significantly enhance quality stability and operational reliability. Strict internal control processes can reduce errors, ensuring consistency and stability in products and services. However, internal control systems lack flexibility in adapting to regulatory changes and improving operational speed, Companies experience reduced efficiency when responding to market changes, particularly when internal control processes are overly complex, which increases operational costs and decreases competitiveness. In terms of cost management, internal control systems help reduce long-term operational costs, but overly complicated process designs may lead to short-term cost increases. Therefore, a balance must be found between strict control and operational convenience.
This study provides practical references for multinational enterprises in designing and implementing internal control systems. It recommends that companies ensure the standardization of their internal control systems while increasing flexibility and operational simplicity to adapt to the constantly changing market and maintain competitiveness. Future research can further explore the adaptability of internal control systems in different cultural contexts and stages of corporate growth, offering more practical management advice for multinational enterprises.

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網路資料
1.經濟部投資審議司網頁http://dir.moea.gov.tw/business_category.view?lang=ch&seq=0，搜尋日期：2024年2月17日。
2.中華民國內部稽核協會網站，https://www.iia.org.tw/standarditl.aspx?id=88，搜尋日期：2024年2月26日。