- 學位論文
後ECFA時期影響我國銀行業監理效能因素之探討
A Study on the Factors that Influence the Auditing Effectiveness of Banking Industry for Post ECFA Period
摘要
摘要 台灣與中國大陸政治情勢近年來逐漸和緩，經濟文化交流更加緊密，雙方在2010年6月29日談判並簽定「經濟合作架構協議」(Economic Cooperation Framework Agreement; ECFA)，其中在銀行業方面，兩岸銀行業取得互相進入對方市場的協議。在後ECFA時期，金融市場更加豐富且複雜，然因兩岸長期的分離對於金融法令及習慣性不同，對於金融監理的定位及自主性亦有所差異，在金融市場開放放後，我國銀行業的監理制度及效能備受考驗。以目前台灣的金融監理制度應如何發揮監理效能，在兩岸銀行業開放後，影響銀行監理效能的因素值得深究。 本研究將影響監理效能因素區分為「作業構面」、「法律構面」、「市場構面」、「政治構面」四大構面，共40項因素進行分析，採用專家意見方式，針對國內12位本國銀行及外商銀行主管進行兩階段問卷調查，分別運用模糊德菲法(Fuzzy Delphi Method，簡稱FDM)及模糊層級分析法(Fuzzy Analytic Hierarchy Process，簡稱FAHP)來分析影響監理效能各項因素的重要程度，並依照影響因素的重要性加以評比及排序，作為強化監理效能的參考。 研究結果顯示政治面的影響最為重要佔53%，其次分別為法律面佔20.7%，政治構面中政治力對於金融體系及監理系統的干預及政府對銀行監理處理態度等因素最為重要，法律構面中司法體系及金融監理制度的獨立自主性等因素亦為影響監理效能的重要因素。 建議及早建立兩岸銀行業監理合作平台，國內政府對銀行監理處理態度應依法行政，避免政治妥協，及人為不當的干預。
並列摘要
Abstract The political situation between Taiwan and mainland China has gradually relaxed in recent years, and the exchange of economics and cultural between two sides has become closer. The two sides signed up the Economic Cooperation Framework Agreement - ECFA during the negotiation on June 29, 2010, which enabled the banking industry of each side to enter other’s market. In post ECFA era, the financial market is getting more plentiful and complicated. However, the long separation of the cross-strait banking industries has led to different financial laws and habits. Plus, the positioning and autonomy of the financial supervisory varies. Taiwan’s banking industry has been highly challenged for its supervisory system and effectiveness. Questions as how the Taiwan banking industry makes its supervisory system work and factors that influence the banking supervisory effectiveness become issues need to be studied further after the opening of cross-strait banking industry. In this study, factors that influence the supervision performance are categorized into "job phase", "legal phase", "market phase," and "political phase", a total of 40 factors is analyzed, and the approach of expert opinion is used. 12 supervisors from Taiwan local banks and foreign banks were surveyed for a two-stage questionnaire by using Fuzzy Delphi Method (FDM) and Fuzzy Analytic Hierarchy Process (FAHP) respectively to analyze the impact of every factor that influences the supervision, each is evaluated and ranked by its impact as a reference to enhance the supervision. The results shows that the impact of political phase is of the most importance up to 53%, impact of legal phase follows by 20.7%. Intervention from politics over the financial system and supervision system and the Government’s attitudes toward the banking supervision management is the most important in the political phase; while the judicial system and financial independent autonomy are the most important impact for legal phase. It is recommended a platform for cross-strait banking supervisory cooperation should be established as soon as possible. The Government attitude toward the banking supervision management should be compliant with the law, and any political compromise and inappropriate human intervention should be avoided.