金融機構公司治理 : 個案分析與研究

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Title:	金融機構公司治理 : 個案分析與研究
Other Titles:	The corporate governance of financial institutions : case study
Authors:	吳璧如;Wu, Bih-ru
Contributors:	淡江大學財務金融學系碩士在職專班陳達新;Chen, Dar-hsin;林允永;Lin, Yun-yung
Keywords:	公司治理;金融機構;Corporate Governance;Financial Institutions
Date:	2006
Issue Date:	2010-01-11 00:57:04 (UTC+8)
Abstract:	自從1997年7月亞洲金融風暴，美國的安隆(Enron)案及世界通訊(Worldcom)等財務醜聞相繼發生，引發一連串的企業危機。這一連串的企業危機使得「公司治理」（Corporate Governance）成為一全球熱門課題，公司治理機制也因此被公認應為企業對抗風暴的良方。金融機構因其產業之特殊性使然，大股東或管理者利用少數股本即可掌握龐大資產，且較其他產業有更大的誘因去從事損害公司利益或圖利自己的機會，一旦發生弊端便能輕易的對國家社會之經濟體系造成極大的影響，因此本研究主要以金融機構公司治理機制為研究重點。本文透過參考文獻闡述公司治理制度的意義與架構，並以花旗集團及台新銀行之公司治理架構與現況進行個案分析，發現台灣金融控股公司多數由家族企業所掌控，且董事會多偏向由大股東所掌控，董事會中並未設置獨立董事或專門委員會，這使得董事會的運作較缺乏監督的機制，公司治理完全倚賴具控制權股東的道德規範及自律精神。另外在風險管理的架構及資訊揭露上仍有待加強。在董事、監察人及公司高階經理人的薪酬制度上，亦明顯的缺乏資訊。因此，我們認為台灣金融機構之公司治理方向除了(1)董事會組成的改革；(2)加強股權結構的透明度；(3)公司治理資訊之揭露之外，應該於各從屬公司層級下建立健全的法令遵循及風險控制機制。 Corporate Governance has been receiving a good deal of attention since the financial market crisis in Asia in 1997. Along with the corrupt behaviors in the capital markets, such as Enron and WorldCom scandals, this area is therefore considered one of the best internal control mechanisms to be adopted by business nowadays. Owing to the unique capital structure of financial institution, it provides much inducement to the major stockholder or manager to engage in fraudulence. Hence, this research has set the focus on the corporate governance of financial institution as the major theme. In this paper, we illustrate the definition and structures of Corporate Governance set forth by the different international organizations. Through two case studies of one domestic financial holding company and one U.S. financial holding company, the study finds that, in Taiwan, board is usually controlled by major shareholders, in which the independence of board of directors is deficient. The information transparency, such as compensation policy and standards, is also deficient from the public disclosure. Consequently, corporate governance is driven by the ethic of conduct of the directors themselves. Therefore, despite of the enhancement of board structure, data transparency, it is suggested that the largest and most complex banking organizations should established a corporate-level function to oversee their enterprise-wide compliance-risk management program.
Appears in Collections:	[Graduate Institute & Department of Banking and Finance] Thesis

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