銀行業財務會計部門轉型探討

A Study on Banking Accounting Department Transformation

陳韻年(Yun-Nien Chen)

指導教授 ： 劉順仁

國立臺灣大學/管理學院/會計與管理決策組/碩士(2013年)

https://doi.org/10.6342/NTU.2013.10377

摘要

台灣銀行業經營環境艱困，經營亟思突破，過去在銀行業後勤僅扮演資訊提供、法令遵循的傳統會計部門，是否能在各銀行追求轉型及突破的過程中提升能力，扮演更積極及重要的角色？是本研究主要想討論的核心議題。
每位企業經營者，都在深切思考企業如何永續經營的方法。日本知名企業家稻盛和夫認為，企業主除了宏觀了解公司整體，也需要微觀公司的經營細節，以會計為本的經營原則，是一種就公司每個細節追根究柢，追求合理化的經營哲學。正如強調經濟及管理實質的國際會計準則IFRSs，不採細則基礎，著重原則基礎，會計勢必要回到每一個企業經營的根本去思考如何能更忠實的反映公司經營的面貌。這樣的精神與稻盛和夫所倡導的－「對於會計常識認為理所當然的思考方法或慣例，千萬別照本宣科，而是必須重新思索本質為何，基於會計的原理原則，再進行判斷」不謀而合，也與台灣已故的經營之神王永慶的經營哲學：「刨根問底，問題追究到水落石出，否則絕不罷休;以及務本精神，凡事只求根本，不問結果；事事追求點點滴滴的合理化」異曲同工。在IFRSs已成為國際會計主流之際，不難想像在未來的企業會計議題，將與企業經營本身有更緊密的聯結，並且更為強調公司治理及透明化經營等課題。
會計如果被認同是企業的根本，本文擬探討銀行業如何推動會計部門轉型，以建全企業體質並發揮加值性功能。更僅聚焦銀行最基礎的財會功能，擬透過某個案銀行財會部門轉型案例，探討銀行業財會部門功能提昇的具體效益及轉型推動的關鍵議題。本研究結論如下：
一、提昇管理能力的財會部門，能有效降低公司作業成本及內控風險成本
二、提昇專業能力的財會部門，能提供高層專業分析服務，加速公司重大策略性議題的決策速度及提高決策品質
三、提昇治理能力的財會部門，能有效降低公司法律遵循成本，避免公司暴露於監理及因誤觸法令而影響商譽的風險
四、財會部門轉型關鍵，在於如何有效提昇部門整體的軟實力，方能促進及推動前述各項能力在企業內落實
五、前述財會部門提昇為公司帶來的效益，相對轉型投入的成本，價值極高，值得銀行高層重視及投資

關鍵字

財會部門 ； 轉型

並列摘要

The banking industry in Taiwan was facing many obstacles and challenges these years. The role of Accounting Department was conventional in banking just merely as the information provider and the legal compiler in the past. Nonetheless, Accounting Department could be more progressive to be a beneficial and critical role towards the banks transforming.

All executive managers try to figure out ways of sustainable management for their company. Kazuo Inamori, a Japanese famous entrepreneur, regards the accounting system based on his management philosophy as the core of management. He said that being aware of the true condition of the company was essential for the long-term development of the corporation. All items and numbers in income statement and balance sheet must be perfect, reflecting an absolutely accurate view of the company for everyone to see. The concept of IFRSs is principle-based which emphasized minimum guidance to reliance on professional judgment to apply principles in business context. Information presented in the financial statements should faithfully represent true economic substance rather than the mere legal form. That point is the same as Kazuo Inamori’s thinking about accounting.

The majority of accountants work in business is required to handle a broad range of responsibilities beyond taxes, including financial planning, analysis, forecasting, internal controls and decision support. They are expected to be trusted advisors who can interpret the numbers to direct corporate strategy. Because of these additional responsibilities, employers need professionals with skills beyond what’s required to get a basic accounting degree or to become a CPA. To fill the gap, professionals must be dedicated to becoming more than “number crunchers” by developing their own leadership and business skills which can be accomplished through a combination of continuing education, mentoring, volunteerism, certification and internships. The skills gap hurts companies – through lowered performance, poor decisions and higher personnel costs. The accounting and finance department doesn't just influence a company’s future growth – it helps drive growth. Well-trained financial accounting department with management, governance ability could provide significant contribution to improve the financial performance of a business, institution, or organization.

並列關鍵字

Financial Accounting Department ； Transformation

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