從企業倫理觀點探討銀行授信風險管理

機構典藏 > College of Business and Management > Department of Management Sciences > Thesis > Item 987654321/32979

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Title:	從企業倫理觀點探討銀行授信風險管理
Other Titles:	Credit risk management of the banking industry in Taiwan - from the business ethics perspectives
Authors:	王素娥;Wang, Shu-e
Contributors:	淡江大學管理科學研究所企業經營碩士在職專班黃國隆;Huang, Kuo-long
Keywords:	企業倫理;授信風險;授信風險管理;Business Ethics;Credit risk;Credit risk management
Date:	2008
Issue Date:	2010-01-11 03:04:42 (UTC+8)
Abstract:	為因應金融自由化、國際化之趨勢，臺灣自1980年起即逐步採行放寬金融管制措施，於1991至1992年間陸續開放16家民營銀行成立，開放成立迄今雖僅短短十餘年，但問題金融機構卻頻頻出現，探究其問題主因在於授信品質欠佳，導致逾期放款嚴重而虧損連連，進而引發存款人信心危機，發生存款嚴重流失之流動性風險。而金融機構授信風險問題則與企業倫理議題有關。金融穩定乃促進國家經濟發展之基礎，授信是銀行業務經營之骨幹，授信風險管理良窳，更是攸關銀行經營成敗之關鍵。本研究根據文獻探討及臺灣金融業授信實務案例分析建立觀念性架構，接著採用質化研究，以深度訪談方式，共計訪談公民營銀行授信實務專家十六位，訪談結果分別依企業文化、銀行制度、授信流程、逾期放款及風險管理等五大構面進行分析。研究結論為：1.優質銀行同仁奉公守法，嚴守授信評估原則，授信品質相對較佳；2.問題金融機構發生經營危機，皆與企業倫理議題有密切關係；3.企業愈重視企業倫理，經營績效愈佳，銀行對其授信風險相對較低；4.授信對象自身條件愈弱者，為順利取得融資，易引發不倫理行為；5.銀行過度競爭獲利微薄，為永續經營，須強化授信風險管理；6.經理人應重視企業倫理，並為銀行授信風險承擔最大責任。對管理實務之建議：1.銀行應重視「誠信」，建立企業倫理規範；2.銀行應強化公司治理機制，善盡銀行之社會責任；3.落實授信評估原則及明定作業規範，避免授信對象及授信人員有機可乘；4.嚴格控管授信作業流程，落實授信覆審機制、發揮內控與內稽功能。 In response to the global trend of deregulation of financial institutions, Taiwanese government has been gradually trimming down its control over financial institutions since 1980. As a result, 16 privately owned banks received approval and were established between 1991 and 1992. Although only about 16 years has passed since then, some of those banks frequently encounter management crisis, due mostly to the low quality of their credit evaluation system in loan processing. As a result, bad debts lead to losses, generating confidence crisis, creating greater liquidity risk, and reducing the level of saving. The issue of credit risk is closely linked to the business ethics. Financial stability is the foundation of economic development for a country. Since lending is the core of banking business, the effectiveness of control over loan quality directly determines the success of a bank. This paper provides a conceptual framework for analysis by reviewing related literature and studying practical examples of loan processing. We interviewed 16 financial experts in various banks owned both by the government and by private parties, and categorize the analysis by corporate culture, banking system, loan processing procedure, non-performing loan, and risk management. Conclusion: 1. The employees in the more successful banks follow the rules closely, and abide by the principles when processing loans, resulting in higher loan quality; 2. The banks experienced hardship in business mostly because of issues related to the business ethics; 3. The corporate that regard highly business ethics usually operate better and are, therefore, reliable borrowers with lower credit risk; 4. To acquire loans, some borrowers with lower credit rating may exercise unethical practices; 5. Fierce competition among banks results in petite profits. For the longevity of business, it is crucial to consolidate credit risk management in loan processing; 6. Managers should highly value of the business ethics and take the ultimate responsibility in managing credit risk. Suggestions to the management of the Bank: 1. Banks should regard “trust” highly and establish the business ethics; 2. Banks should enhance their internal management and be responsible to the society; 3. Establishing clear principles and procedures for credit evaluation and loan processing, preventing collusion between borrowers and bank employees; 4. Strictly controlling loan processing procedures, installing double-approval system, and effectively carrying out internal control and accounting system.
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