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|題名: ||後ECFA時期臺灣銀行業內部控制之策略研究 : 以F銀行為例|
|其他題名: ||A study on the strategy of bank internal control system in Taiwan in Post-ECFA era : a case study of F bank|
|作者: ||汪偉嘉;Wong, Wei-Chia|
|關鍵詞: ||內部控制;公司治理;Internal Control;corporate governance;MOU;ECFA|
|上傳時間: ||2011-12-28 17:50:44 (UTC+8)|
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.