台灣T銀行金庫管理個案之研究

淡江大學機構典藏 > 商管學院 > 國際企業學系暨研究所 > 學位論文 > Item 987654321/102025

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題名:	台灣T銀行金庫管理個案之研究
其他題名:	A case study of Taiwan T bank's treasury management
作者:	林俊良;Lin, Chun-Liang
貢獻者:	淡江大學國際商學碩士在職專班黃志文;Huang, Chih-Wen
關鍵詞:	金庫;內部控制;作業風險;舞弊;監守自盜;vault;Internal Control;Operational risk;fraud;Embezzlement
日期:	2014
上傳時間:	2015-05-04 09:45:33 (UTC+8)
摘要:	資金的持續流通使經濟活動得以維持不斷。時至今日，資金以多種不同的方式在市埸上流動，但實體貨幣仍為最直接、最普及和最具滲透力的支付工具。依據經濟部統計處公布的資料推估，我國在 2012 年，現金交易比例仍佔整體零售交易的八成以上，而銀行為一個國家貨幣流通之主要媒介，掌管社會大部分的資金運作，所以金融機構之營運一旦發生問題，將廣泛影響整體經濟活動之運作，並造成嚴重的社會問題，也因此銀行的內部控制之良莠，相較於其他行業受到社會大眾更嚴格之檢視。在傳統上，銀行的內部控制被認為僅止於偵側舞弊的功能，這種防弊的控管往往讓經營者認為阻礙了企業的發展，但其實良善的內部控制亦有協助管理階層強化企業整體營運效率的積極效果。而隨著金融環境的不斷變化，銀行經營的業務也跟著多樣複雜，使得銀行經營風險相對提高。以一般銀行所面臨的經營風險來說，金庫管理主要面對的乃為作業風險，回顧近幾十年來國內外若干重大的銀行舞弊事件，其共通點皆因內部控制失效，或者說是作業風險管理不當所致。然而所有的制度均有賴人加以施行之，又因銀行業務之特性，而在人員遴選上有其特別的限制，與現金和有價證券密切頻繁接觸的金庫管理人員更需慎選之，適人適任，以達金庫安全之績效。從而本文以金融同業及台灣 T 銀行管理缺失之案例，自其事件始末、內控缺失及事後懲處中驗證前述之理論，最後提出本研究之結論及建議。 Money movement makes the economic activity keeping working. Today, in the market money exist by other types. Cash is the most immediate, widespread, and permeated of all. According to the statistics of the Department of Statistics, Ministry of Economic Affairs, R.O.C., cash transaction is up to 80 percent of total retail transaction. Dealing with banking transaction, bank plays a main role as a media for money movement in a country. Therefore, the operation failure in financial institutions can affect wildly the economic, and cause critical social problems. Whether the internal control of the bank is good or not, it should be examined strictly much more than other businesses. In the traditional, the bank’s internal control is considered limited in fraud detection. Managers have long been considered this fraud prevention function as cumbrance business expansion. Actually, the good governance achieves administrators to manage efficiently. In a changing financial environment, complex and variety of banking services make banks run a higher risk. Operational risk is the main part of what will be faced in treasury management. In the past decades, lots of the major frauds events showed that badly govern of operational risk or the failure of internal control led to these events occurrence. Personnel arrangement is the most one of the key points in fraud prevention. Owing to the banking virtue, bank staffs, especially the treasury managers, are required to have high morals to achieve the security. My case studying about the management of Taiwan T bank and other banks can verify these above theories. Summarizing my paper, I conclude some recommendations in the final chapter.
顯示於類別:	[國際企業學系暨研究所] 學位論文

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