| 摘要: | 論文提要內容：
我國自從在79年訂定核准開放新商業銀行設立的政策後，許多大財團著眼於金融市場的龐大商機，爭相競逐投入金融版圖並設立金融機構作為旗下的關係企業。到目前為止，這些財團相繼投入各式銀行、票券、證券與保險等金融業務，雖使得我國的金融業蓬勃發展，但也因此造就了企業集團與金融業錯綜複雜的利害關係。例如以銀行業來說，由於我國過於競爭的金融環境，及不健全的法令規範等原因，反而使得我國發生了許多銀行業與利害關係人不當授信所產生的弊端。
因此，本文將以我國銀行業與利害關係人間授信業務所可能發生的非常規交易為研究主體，並針對三項議題進行研究：
一、探討銀行業內部對於利害關係人授信的監管與擔保品估價的問題。
二、研究與銀行本身授信業務非有直接關聯的關係人交易問題。
三、以我國的公司治理法規為主，並參照比較國外先進國家的法規，討論上述問
題。
研究結果顯示，我國目前對於銀行業與利害關係人之間之交易監管機制仍嫌不足，例如在擔保品的抵押估價、與利害關係人交易的條件、對象與金額的限制、具受信影響力之人的監理、董事會的監督、背書保證授信的管理、間接迂迴投資或不當財務安排以及利用他人名義交易等問題仍有待加強。故本文在此建議應針對擔保品的交易限制、對利害關係人的申貸規範、獨立董事與審計制度的改進、資訊揭露與公開以及間接迂迴授信之管理等方向進行管理。同時，本文也建議我國金融監理主管機關在未來對於銀行業與其利害關係人間之資格認定、業務範圍與金額限制等項目應加強管理；另解決擔保品之估價問題，也提出可由政府與金融機構共同成立一個估價的機構或平台；同時，若金融監理主管對於企業之財報說明有疑慮者，除應要求企業主加以解釋之外，也可參考實際情況發佈不同等級的警示訊號，藉以保護股東及一般投資大眾的權益。
Abstract:
Since the Ministry of Finance approved the opening of new commercial banks policy in 1980, many large consortia focused on the huge business opportunities in the financial market and competing to join financial territory and set up financial institutions as part of its conglomerate. So far, these consortia have all kinds of investment banking, bills, securities and insurance, financial services, although our country''s booming financial industry, but also a result of enterprise groups and created a complex financial industry stakeholders. Such as banking, because our financial environment is too competitive, and the decree and norms are unsound etc, it makes a lot of abuses from the non-arm’s length transactions on lending from banking industry and related party.
Therefore, this paper will have the possible non-arm’s length transaction from lending business between Taiwan''s banking industry and the related party as the main study, and do the research for below three topics:
First, discuss the lending business monitoring on stakeholders and collateral valuation issues internally.
Second, do the research on the issues of lending business which is non-direct correlation of related party transaction.
Third, discuss above questions base on Taiwan''s corporate governance rules and refer to the relatively advanced foreign national laws and regulations.
The findings of research showed that, the supervising mechanism in managing transaction between banking and related party is insufficiency, for example, in the mortgage collateral valuation, transaction conditions with stakeholders, the restrictions to the object and amount , the influential people’s monitor, the Board of supervision, and credit guarantee for endorsement management, circuitous indirect investment or improper financial arrangements and the use of name-trading and other issues remain to be strengthened.
Therefore, this paper provides the proposal that should give the restrictions on collateral transactions, the norms for stakeholders on the loan, the independent directors and audit system improvements, information disclosure and open to public, indirect circuitous credit management and other management direction. At the same time, the paper also suggested that our financial supervision authorities should strengthen management in the future for the banking industry and its stakeholders among the qualification recognition, scope of business and the amount limitation, etc.
Another solution for collateral valuation issues, on this paper also proposed that the government and financial institutions to set up a valuation o institution or platform, at the same time, if the financial superintendent have concerns on corporate financial reports, not only can request business owners should to explain, but also refer to the actual situation and issued different levels of alerts, in order to protect shareholders and the interests of the general investing public. |
