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    題名: 臺灣證券業因應ECFA內控策略之研究 : 以元大證券為例
    其他題名: Study of Taiwan securities business for building internal control system responding to ECFA : a case of YuanTa Securities Company
    台灣證券業因應ECFA內控策略之研究
    作者: 劉子菡;Liu, Tzu-Han
    貢獻者: 淡江大學國際商學碩士在職專班
    林江峰
    關鍵詞: 兩岸經濟合作架構協議;金融監理合作瞭解備忘錄;證券業;內控制度;風險控管;ECFA;MOU;Securities Business;Internal Control system;Risk Control
    日期: 2011
    上傳時間: 2011-12-28 17:48:33 (UTC+8)
    摘要: 隨著兩岸經濟合作逐漸頻繁,總體政經情勢上大有和緩之勢,近來更因為「金融監理備忘錄」(MOU)以及「兩岸經濟合作架構協議」(ECFA)的簽訂,為兩岸未來合作發展帶來無限想像空間。未來是否能夠透過ECFA的談判來消除諸多經營障礙以及經營困境。另外隨著兩岸經濟發展,國內相關證券業者內部控制以及風險控管機制,是否已建立完善足以因應未來兩岸合作,都是本研究所針對的主要課題。

    經過本研究對於相關議題探討,以及藉由個案探討我國證券產業現況,發現ECFA的確帶給產業許多利多訊息,但是在ECFA的初始階段,卻未對證券產業採取完全開放狀態,這也顯示政策走向尚未完全明確。故而,相關業者在兩岸證券市場的發展上,著實還有很長的一段路要走。另外,相關證券業者積極於市場與商品發展時,也同時需要注意其內控制度是否嚴謹以及風險控管機制是否能夠嚴格把關,以因應未來兩岸市場的進一步開放。而在本研究之元大證券個案探討,藉由其實際運作情況,可以做為我國證券業者的一個參考模型。其中包括以下要點:

    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.
    顯示於類別:[國際企業學系暨研究所] 學位論文

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