租賃公司之授信內控探討-以H公司為例

THE DISCUSSION ON THE INTERNAL CONTROL OF LEASING COMPANIES FROM THE EXAMPLE OF COMPANY H

陳龍忠(Lung-Chung Chen)

指導教授 ： 郭文忠

共同指導教授 ： 徐學忍

元智大學/管理學院/管理研究所/碩士(2006年)

摘要

摘 要
租賃公司之經營業務有其特殊之處，其收入來源主要為出租設備，範圍由高單價的航空器租賃、一般企業之生產設備租賃以及個人之汽車租賃等等均有。一般常見之租賃公司以出租汽車與個人使用最多；對企業之租賃最小的有辦公電腦影印機等之產品租賃，大的有生產設備或航空器之租賃還有投資業務等，大型租賃公司一般均以企業投資與設備租賃業務為主，因此大型租賃公司之客戶授信問題，風險課題油然而生，本研究即擬藉由「租賃公司之授信內控探討-以H公司為例」的研究結果，期望能作為大型金融週邊業者未來從事內部控制的參考。
本研究系因大型租賃公司之授信金額龐大，授信規模就像是一家小型銀行。所以金融業及周邊企業辦理企業授信者，仍應依金融業授信5P為基礎辦理企業授信。其高階管理階層必須了解、分析及管理相關的風險。其次，企業應建立與執行適當的控制政策與程序，以有效的執行與風險相關的控制作業。至於組織的資訊與溝通系統的作用，則在於讓組織的成員可以分享與執行、管理及控制其活動有關的資訊。上述的控制過程必須加以監督，並做必要的修正，以維持內部控制制度的有效性，形成一個完整的內部控制模式。
最後要讓高階管理階層知道自已的責任、義務何在，以及，若其內部控制不當時，可能承擔之後果。若高階管理階層已了解內部控制的重要性，才會重視內部控制。不希望高階管理階層對本身的責任、義務懵懂無知，僅要求下屬執行內部控制制度，而忘記自己在內部控制中所扮演的關鍵角色。

關鍵字

關鍵詞：授信5P原則；風險管理；內部控制；租賃業。

並列摘要

ABSTRACT

Leasing is a unique business because its revenue is mostly generated by lending equipments, which range from cars, machineries, to aircrafts. Cars leasing for personal uses is the main business for most leasing companies; small office equipment leasing such as computers, photocopy machines, to large production machineries, aircrafts leasing and investment are businesses aiming corporate clients in this industry. Big leasing companies generally focus their business on corporate finance and machinery leasing, so the problems and risks of lending between the companies and the clients occur naturally. The author hopes the results of “The Discussion on the Internal Control of Leasing Companies – from the Example of Company H”can become a reference for implementing the internal control systems for businesses related to large financial institutions.
This study is conducted for the reasons that big leasing companies lend in the amount so large that these companies should be treated as small banks. Therefore, companies in financial industry that conduct lending businesses should also operate according to the 5P lending rules. The senior managements in these companies need to understand, analyze, and manage the risks related to leasing. Furthermore, the corporations should establish and execute the appropriate controlling policy in order to effectively ensure the acts of managing risks. In terms of the functionality of information and communication systems, its purpose is to let the members of the organization to share, execute, manage, and control the information related to their own acts. The controlling process stated above must be supervised and adjusted if necessary to maintain the effectiveness of the internal control system and formulate an integrated internal control model.
Lastly, the senior level managers have to know where their responsibilities and duties lie, and what the consequences are if the companies’ internal control fails. These people will place importance on the internal control system only if they understand how important it is. The senior managements cannot only ask their subordinates to carry out the acts of control while not knowing what their own responsibilities are and forgetting their roles in the internal control system.

並列關鍵字

keywords：five principals of lending；risk management；internal control；leasing industry。

參考文獻

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