About us

eCounsel group

A boutique firm with unparalleled expertise in business and technology. We have good command of industrial ecology and legal practice, and have undertaken highly regarded cases. Because the small business scope, we pay more emphasis on effectiveness and efficiency, and choose clients with deliberation. The managing partner not only has extensive experiences in various legal issues more over than 20 years, but invests and manages several technology companies. In addition, he always checks each case rigorously. Clients’ business objectives are our primary focus. To achieve the same in the most cost-effective fashion trumps all seemingly sophisticated legal discussions.

Lack of Effectiveness of Internal Controls Evaluation

2011 - 10 - 25

According to the “Code of Internal Controls Implementation for Securities and Options Services”, each securities services shall implement procedures and methods to review its workflow.

依據金管會證期局針對證券事業頒布之「證券暨期貨市場各服務事業建立內部控制制度處理準則」之規定1，各證券服務事業必須在內部控制制度當中制定自行檢查作業之程序及方法，並督促其內部單位每半年辦理自行檢查一次，自行檢查之結果則可以作為日後出具內部控制聲明書之根據。

法規的立意良善，但是證券業實務工作者執行內部控制制度自行檢查作業多年的心得指出2，所謂的自行檢查作業僅僅是各單位將前一年自行檢查工作的電子檔加上當年度內控制度新增訂部份，由稽核單位主導，其他單位配合演出，耗費大量人力物力卻無助實質內控效益的戲碼，充其量就是各單位人員剪貼製作的精美書面報告而已。

1. 參「證券暨期貨市場各服務事業建立內部控制制度處理準則」第20、21條。
2. 參鄭明裕，證券商內部控制制度相關法規與實務執行效益之探討，證券櫃檯雙月刊，97年4月號，54頁。

Code of Internal Controls Implementation for Securities and Options Services, Compliance, Internal Controls Self-Evaluation

Is ICO Token a Security?

2018-07-24

The issuance of an ICO has been the hottest method for blockchain startups to get funds in the past two years. So hot that even non-blockchain startups and big public companies are diving into the trend.…

Rare Setback for Amazon

2015-06-09

Amazon Is Taking A $170 Million Charge For Unsold Fire Phones 「It looks like Amazon’s first smartphone hasn’t been a hit. The company announced during quarterly earnings Thursday that it would take a $170 million charge…

The Medical Care Act - Missing The Point, Causing Disputes

2015-05-25

Taiwan’s National Health Insurance is already the envy of the world. But the worsening relationships between doctors and patients and the shortage of doctors in major departments has also been the biggest threats. 台灣健保已是舉世稱羨之制度，但是，醫病關係之惡化、以及內外婦兒急五大科的醫師荒，也是目前台灣的重大隱憂。冰凍三尺非一日之寒，化三尺之凍亦非旦夕之功。然而，一個根本搞不清楚方向的跛腳政府，卻為了曲意討好選民，推了「醫療糾紛處理及醫療事故補償法」（簡稱「醫糾法」），我們相信為其核心的強制調解的作法，等同頭痛醫腳，只會帶來催生糾紛、深化醫病對立之效果。其實，回歸本質思考，這個影響社會安定至鉅、卻又莫衷一是的難題並非無解。我們非常市儈地認為，必須以「財源」之規劃作為核心，才不會治絲益棼。謹在此拋磚引玉，提出三個解決問題的思考方向（如下A, B, C三點），就教於各界。但在提出之前，必須先表明我們的五項認知基礎：…

Recent articles