臺灣公司治理之探討-以銀行業為例

Corporate Governance in Taiwan: Evidence from the banking industry

唐英貴(Ying-Kuei Tang)

指導教授 ： 邱慈觀

國立中央大學/管理學院/財務金融學系碩士在職專班/碩士(2008年)

摘要

2001年底美國發生安隆案(Enron)後，在2002年又陸續爆發世界通訊(WorldCom)等企業之會計交易醜聞，也迫使美國加速改革公司治理之決心，各先進國家對公司治理的議題，無不全力關注，臺灣自不能置身於世界潮流之外。依據里昂證券與亞洲公司治理協會共同進行的調查，所發表的「2007年度亞洲企業治理調查」報告，臺灣因會計制度與財報水準大幅提升，執法機關積極查緝內線交易，在亞洲的排名從前次的第五名晉升到第四名，領先日本、南韓及中國大陸，可見臺灣企業整體之公司治理已有相當的施行成效。
銀行業具有投資者及儲蓄者的中介功能，對一般社會大眾而言，其儲蓄之功能尤其佔絕大重要部份，銀行業者若因無法做好公司治理、經營不善而倒閉，屆時受害最大的便是一般存款大眾。雖然以往銀行業者在爆發重大金融弊案時，政府主管機關均積極的介入，例如政府成立金融重建基金，來從事善後的工作，但隨著時空背景的轉移，金融重建基金將逐步的退出，以回歸正常市場機制。倘若真是由市場機制來淘汰不良的銀行業者，則存款大眾的唯一保障，便是只有中央存款保險公司對存款人150萬元的理賠上限保障。銀行業者若不能做好公司治理，主管機關若又無法善盡監督之責，難保不會又再發生重大的金融弊案，屆時受傷最大的還是儲蓄存款往來社會大眾。
本研究希望藉由公司治理的相關文獻資料以及銀行產業特性，建構出我國銀行業公司治理關鍵成功因素之實證理論模式及影響變數因子，經由問卷調查方式，將所獲取之資料進行實證分析，以做為銀行業者在推動公司治理，和政府主管機關研擬政策時的參考依據。經由問卷調查實證分析結果，本研究發現我國銀行業公司治理關鍵成功因素有下列四項重要因素：因素一、「接受治理機構評鑑，以提昇公司治理效能。」；因素二、「銀行業應採較高之標準及規範，以提昇公司治理品質。」；因素三、「內部自律、外部監督確保公司治理的成功。」；因素四、「公佈評鑑等級，以提昇企業形象、促進公司治理之推展。」。

關鍵字

董事會 ； 銀行業 ； 公司治理 ； 公司治理評等系統

並列摘要

The end of 2001 the United States after the Enron case, then in 2002 one after another outbreak of WorldCom, and other trade scandals of enterprises, has forced the United States to accelerate the resolution that the reform corporate governance too. Every advanced country on corporate governance issues, all full of concern, since Taiwan can’t stay out of the world trends. In according to the CLSA Asia-Pacific Markets and Asian Corporate Governance Association(ACGA) jointly conducted the survey, published by the “2007 Annual Survey of Corporate Governance in Asia” report, Taiwan due to the accounting system and significantly enhance earnings standards, law enforcement agencies active investigation insider trading in Asia from the previous rankings The fifth promoted to the fourth, ahead of Japan, South Korea and mainland China, that Taiwan''s enterprises as a whole has a corporate governance effectiveness of the implementation.
Banking savings of investors and intermediary function of the general community, in particular, their savings account for the vast majority of the functions of an important part of the banking industry who can not do the job well because of corporate governance, poor management and closed, it will suffer the greatest general public deposits. Although the banking industry in the past is while the outbreak of major financial scandals, the Government authorities are actively involved in, for example the Government establishes the Resolution Trust Corporation(RTC), to engage in rehabilitation work, but with the transfer of space-time background, Resolution Trust Corporation(RTC) will gradually withdraw from the market, in order to return the normal market mechanisms. If it by the market mechanism to eliminate the adverse banking sector, the public is the only guarantee of deposits, the Central Deposit Insurance Corporation is the only person to deposit ceiling of 1.5 million claims protection. If banker can not do the job well in corporate governance, and the competent authority can not fulfill the responsibility to supervise, there is no guarantee that will not be again a major financial scandals, were injured when the largest or savings deposits from the general public.
From the survey that we hope the corporate governance by the relevant documents and information industries of banking, construction of our banking sector corporate governance critical success factors of the theoretical models and empirical impact of variable factors, the survey by the way, will access the information by empirical analysis, As in the banking sector to promote corporate governance, and government authorities to develop policies based on the reference. Empirical analysis by the survey results, the study found that our banking industry critical success factors of corporate governance have the following four important factors: first, "to accept the institutions of governance evaluation to enhance corporate governance performance"; second, "the banking should adopt higher standards and norms, in order to promote the quality of corporate governance "; third," internal self-discipline and external oversight of corporate governance to ensure the success ";fourth," published evaluation levels, to enhance the corporate image, promote the development of corporate governance."

並列關鍵字

Corporate Governance ； Banking Industry ； The board of directors ； Corporate Governance rating system

參考文獻

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