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    Title: 後ECFA時期臺灣銀行業內部控制之策略研究 : 以F銀行為例
    Other Titles: A study on the strategy of bank internal control system in Taiwan in Post-ECFA era : a case study of F bank
    Authors: 汪偉嘉;Wong, Wei-Chia
    Contributors: 淡江大學國際企業學系碩士在職專班
    林江峰;Lin, Chiang-Feng
    Keywords: 內部控制;公司治理;Internal Control;corporate governance;MOU;ECFA
    Date: 2011
    Issue Date: 2011-12-28 17:50:44 (UTC+8)
    Abstract: 我國銀行業在經濟發展的過程當中佔有極重要的地位,具有吸收存款、創造信用等功能,由於其龐大的資產大部分來自負債,端賴存款大眾的信心始得穩定經營,若銀行業之內部控制或風險管理不良一旦影響存款人之信心時,便會產生擠兌現象,進而導致經營之危機,對於穩定金融市場及維繫社會安定影響甚钜。近年來因銀行業內部控制失當以致銀行遭受接管、拍賣之情事屢屢發生,如台東企銀、花蓮企銀、中華商銀、慶豐銀行、寶華銀行等,因此如何強化銀行業內部控制與風險管理,以消極的方式以減少作業疏失及舞弊,而另一方面積極的強化營運績效、健全資產品質,而這些已成為現今臺灣銀行業努力朝向之目標。
    MOU及ECFA的相繼簽訂,無異是為臺灣銀行業注入一股活水,這也是臺灣銀行業無不殷殷期盼的,得以前往大陸開展業務,但是內部控制與風險管理卻是不可或缺。本研究之個案銀行由於相關法規之限制,尚無法順利前往大陸設立營業據點,雖是如此,仍可先就內部進行規劃,就未來可經營之項目訂定作業準則、內部控制要點,以建立風險管理機制,並能符合兩岸金融監理之規範,藉以強化營運績效、健全資產品質,以達到後發先至,成為大中華地區最優質之金融服務銀行。
    Taiwan’s banking industry plays an important role in the economic development process, which has the basic function of accepting deposits and lending loans. Because the massive assets are derived from its liabilities, to maintain public trust and confidence is helpful to keep its stability of management. If it doesn’t have the sound system with respect to internal control and risk management, and affect the depositors and the public’s confidence in the bank thereafter, it might lead to a run on a bank, and what is worse, management crisis. It will be seen from this that the rigorous internal control discipline and the enterprise-wide risk management framework did have a great influence on the stability of the financial market and the society. In recent years, a continuing series of financial institutions which were taken over or sold by auction were mainly due to the deficiencies in the design of operation of internal controls, such as Tai-Tong Business Bank、Huan-Lain Business Bank、The Chinese Bank、Chinfon Bank、Bowa Bank and so on. Therefore, the specific goal that the banking industry always pursues is how to strengthen the internal control and risk management in banks in order to reduce operational errors and fraud in the passive way and enhance business performance and improve assets quality in the active way.
    With the signing of cross-strait MOU (Memorandum Of Understanding) and nearly completed ECFA (Economic Cooperation Framework Agreement) negotiation, it brings new power into Taiwan’s banking industry. However, it is absolutely necessary to pay more attention to internal control and risk management when entering the market and conducting business in China. At present, the bank on our study is constrained by national laws and regulations and could not get into its stride and set up an office in China. But it is practicable to draw up an initial plan in the beginning, hereby set forth the Criteria Governing the Operation and key points of internal control for licensed business items, establish the risk management mechanism and finally conform to the Cross-Strait financial supervision regulations. With the enhancement of operation performance and improvement of asset quality, the bank would pave the way for future business growth and serve as the most professional financial service bank in the Greater China Region.
    Appears in Collections:[國際企業學系暨研究所] 學位論文

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