1.無論於未來兩岸市場發展或國際版圖擴張時，必須注意國內外主管機關之法令規範等，並可將內部控制要點書面化以便管理與備查。 2.相關金融證券單位於海外發展時，必須設立國內外暢通的聯絡管道，俾利於即時追蹤並回報，以防止金融弊端。 3.風險控管可以由公司之董事會、風險管理單位以及業務單位等分不同權限來加以管理，各司其責，以建立動態並完善的風險控管模型。 As the frequent cooperation grows up between Taiwan and Mainland China, there is a big improvement in the economic situation in recent years. The key points are about MOU and ECFA, giving more opportunities to both Taiwan and Mainland China markets. Especially we hope ECFA could really remove lots of limitations for securities business. But before that, we must view and care about the internal control and risk control systems in accordance to cooperation with each other.
The thesis takes a case study about the securities business. Through the research of the thesis, we figure that we are just at the beginning of the ECFA age. Weather the policy in Taiwan or in Mainland China, it could do more efforts to improve the situation until now. But we must watch the health of the internal control system in the securities business. The thesis takes Yuanta Securities for a case study, to find out how the operations work in the real securities business. Through the case study, we find some important rules as followings:
1.Whatever developing in the Both Banks Market or global financial business, we must pay attention to the regulations of the original and the local controlling organizations, and make it in written form to well control. 2.When the securities business extends to the global business, it must set unobstructed communication channels to the motherland controlling units and report in fixed time.