金融改革下之公司治理與內部控制之研究 --以臺灣金融為例

An Investigation into Finance Reformation under Corporate governance with Internal Control – Taiwan Financial Environment Case Study

蘇德建(TEH-CHIEN SU)

指導教授 ： 柯承恩

國立臺灣大學/管理學院/高階公共管理組/碩士(2005年)

https://doi.org/10.6342/NTU.2005.10003

摘要

本研究依個人服務於臺灣銀行三十七年及擔任總稽核職務多年之經歷，以實際經驗和實務案例加上就讀臺灣大學EMBA所學，綜合提出對國內金融改革下之公司治理與內部控制之研究。本論文主要在從探討公司治理與銀行金融改革間的關係，進而確立公司治理在銀行金融改革上所扮演的角色，解決銀行推動公司治理所面臨的問題等，從制度面和人為面剖析並尋求建構國內銀行業最適切的公司治理機制，使國內銀行能達到防弊興利，穩健經營，進而創造一個資金流通、投資安全的金融環境。
政府在推動國內銀行業導入公司治理上具有關鍵性的地位，面對國內銀行的改革，政府主管機關應速因應整體金融市場環境和國內金融機構組織生態，
除對銀行業訂定相關公司治理準則或法規外，還應積極監督落實執行，導引銀行業朝向獨立董監事制度、資訊透明揭露、落實內控和風險管理機制、強化股東力量的目標進行改革，讓國內的銀行具有區域性的競爭力。
改革的過程都會面臨阻力和陣痛期，但若不能堅持改革，未來則絕對沒有希望，政府和銀行業須建立金融改革的共識與決心，全力落實推動銀行的公司治理。
銀行體系是整個經濟體系風險的承受者，做好公司治理，銀行所面對的問題和風險也會相對降低。銀行的公司治理有賴銀行自律、市場制約及主管機關監督，但促進整個銀行自律才是最主要的根本，其中銀行董事會須負起即時改正缺失的責任，亦即對銀行的經營成敗負有最終的責任。所以，政府在銀行的改革上應重用金融界清流與專業具備公司治理觀念的人士擔任首長，領導銀行的公司治理進行董事會的改革才能真正有效改革金融和安定國內經濟。
有鑒於財政部2001年10月公布的「銀行內部控制及稽核制度實施辦法」一直無法真正落實。行庫首長應加強建立公司治理觀念，及建立真正超然獨立之總稽核制度，總稽核對董事會負責，而非對董事長一人負責，徹底改善臺灣目前的金融機構和企業，董事長幾乎就是等同於董事會，董事會任何的決議係依董事長一人之意旨為依歸，稽核工作成為董事長御用工具的現況。金融改革要能畢其功於一役，金融機構必須要導入公司治理，發揮董事會監督、決策和諮詢的功能，內部控制要能確實執行，內部稽核要能真正超然獨立，金融機構的董事長及總經理首要具備公司治理觀念，研究並推動公司治理機制，重視內部稽核的獨立運作功能，如此金融改革方能有所成效。

關鍵字

內部控制 ； 內部稽核

並列摘要

This research is based on personal experience of serving in Bank of Taiwan for 37 years and undertakes general audit duty for years as practical experience and reality cases. It also combines with the knowledge which learned from National Taiwan University EMBA course. Synthesis brings up the Research of 'Finance Reformation under Corporate Governance with Internal Control. It focus on investigating of relationship between corporate governance and banks finance reformation, in order to establish the role of corporate governance on banks’ finance reformation, and solve the problems that banks execute corporate governance in depth. Analyzing corporate governance system in domestic finance reformation in terms of both organizational and anthropoid perspective and provide the appropriate control system. So that, the banks can achieve preventing fraud prosper benefit, running steadily, and further creating a fund circulation and safe investment financial environment.
Government is playing an important role of pushing banks execute corporate governance. Facing banks finance reformation, government should respond as quickly as possible in order to adapt the dramatic changes of financial market environment. Government should not only legislate the relative corporate governance rule or law, but also supervise executer actively and constantly, lead banks have independent supervisor system, discloses information clear, practice internal controls and risk management system, aggrandize stockholder strength, in order to improve the competitiveness of domestic banks possess in the Pacific region. Reformation process always faces difference; however, it should be insisted for future. The government and banks must build up common consensus and show the dogged determination to reform finance and push corporate governance in full power practicable.
Banking system is granted as risk’s taker in economic system. To complete well corporate governance, banks can debase problems and risks relatively. Bank’s corporate governance depends on bank self-discipline, market restriction and director office supervising; however, promoting bank self-discipline is the root. Therefore bank’s board of director must take responsible for bank’s loss. That means bank’s board of director has final duty on success or failure of bank’s management. Government's reformation refract to whether the chairman of bank has corporate governance concept. Leading bank's corporate governance and proceeding directorate's reformation to reach really effective reformation finance and stable domestic economy.
The "Bank Internal Controls and Audit System Rules" (Ministry of Finance announced, 2001) seems have never been really practice. Chairman of banks should strengthen their corporate governance concept and establish virtually corporate governance functions in the bank, and execute really aloof independent internal auditing system. General auditor is responsible for directorate, but not the chairman. In addition, ameliorating Taiwan current banking institution and enterprise, which is chairman equates directorate and all of the conclusion of meeting will fallow the chairman’s intention. In other words, auditing function becomes the tool of the board chairman. Finance reforms want to be accomplished with one stroke, banking institution must boot corporate governance, exert directorate intendance, policy and inquiry's function, internal controls can actually execute, internal auditing can really aloof independent. Bank’s chairman of board and senior manager possess corporate governance, effort to investigate and establish corporate governance, make sure independent internal auditing operation function, and achieve the mentions above. Then the finance reform can reach to some extent effect.

並列關鍵字

internal audit ； internal control

參考文獻

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一、中文部分