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.

Internal Controls Have No Intrinsic Value?

2011 - 11 - 11

It’s simple, to completely store the context of operations, adequately and appropriately .

很簡單，就是完整保存工作紀錄的來龍去脈，保存工作必須充分、適當，也就是該有的要有、不該看的不能看。雖然這一定不是最完美無暇的內部控制制度，但是絕對是最經濟、最有實效的。有效的文件管理就是通往實用內控的康莊大道！

內控的骨幹就是文件管理，這是從實證觀察中得出來的結論。本書將以創新的觀點提出內控的核心就是文件管理，於以下的章節中本書將會證明只要有一套有效的文件管理制度，內部控制就已經達到及格的水準。

反之，如果企業僅僅是花了大把鈔票請會計師或承銷商作出一套厚達幾百頁的內控表單，而實際上公司之各部門仍然是各行其道，那內部控制不過就是紙上談兵爾爾。

Compliance, Document Management Systems, Internal Controls

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。

Crypto Tax Worldwide

2018-07-26

Bitcoin value surpassed gold for the first time in March, 2017, since then, the price of bitcoin continued to soar thru the remaining year of 2017 (all-high at $19,665), but fell drastically overall in 2018 (now…

On Netflix's Growth

2015-09-21

Sell Netflix : Projected Growth Is Not Impressive Enough Summary Netflix’s increased cost of international expansion has resulted in a substantial decline in earnings growth, yet the company’s stock price has risen dramatically. Analysts are confident…

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