邇來公司治理已成為投資大眾對於企業信任度的指標,而內部控制亦成為台灣銀行業所奉行的教條,然兩者之關聯性實可從中華商業銀行的案例中得窺一二。因此,本研究之目的即將董事會結構與運作、所有權與經營權分離、監督機制、財務狀態與揭露、企業倫理等公司治理的組成,透過個案研究的方法來印證其對組織內部控制產生關聯性,而研究結果顯示了以下五點結論: 一、董事會結構與運作對組織內部控制產生關聯性,並為本研究個案發生的原因。 二、所有權與經營權分離對組織內部控制產生關聯性,並為本研究個案發生的原因。 三、監督機制對組織內部控制產生關聯性,並為本研究個案發生的原因。 四、財務狀態與揭露對組織內部控制產生關聯性,並為本研究個案發生的原因。 五、企業倫理對組織內部控制產生關聯性,並為本研究個案發生的原因。 最後,本研究乃從結論的觀點提出銀行業能夠按行公司治理原則並使內部控制產生效能的些許建議,俾期望對銀行的管理實務有所助益,並期提供予後續研究者參考之用。
Recently, corporate governance has been a trustful indicator of a corporate to investors. Likewise, internal control also has become the reliance on a doctrine in Taiwan banking industry. On the whole, we really can find the relationship out between both of them by the case of The Chinese Bank. So that. The purpose of this research was to test and verify those influences from corporate governance to internal control by case study. They include board of directors and agency problems and supervision and finance exposure and business ethics. The result of this research has shown the five conclusions are contributed as below: 1.Board of directors effected internal control and triggered the case of The Chinese Bank. 2.Agency problems effected internal control and triggered the case of The Chinese Bank. 3.Supervision effected internal control and triggered the case of The Chinese Bank. 4.Finance exposure effected internal control and triggered the case of The Chinese Bank. 5.Business ethics effected internal control and triggered the case of The Chinese Bank. Eventually, this research has offered some suggestions from the aspects of the five conclusions, and to expect that they will be helpful to the management in banking industry, and to be the one of the reference materials for followers even further.