公司治理與內部控制缺失關聯性研究－以上市銀行業為例

陳成宗(Chen,Chengzong)

指導教授 ： 黃劭彥

國立中正大學/管理學院/高階主管管理碩士在職專班/碩士(2012年)

摘要

隨著金融法令的開放，大型金融集團興起，金融產業之業務範疇亦朝多元化發展，金融商品推陳出新。但金融海嘯以後，公司治理機制又再次喚起大家的重視，加上金融業內部控制未能落實，金管會對金融業之裁罰件數持續上昇。本研究探討公司治理機制與內部控制缺失的關聯性，研究樣本為上市之銀行業(包含金控公司旗下銀行)，期間2004~2011年。

本研究選取大股東持股比例；獨立董監事席次佔董監事總席次之比例；董事兼任經理人席次；法人股東持股比例；平均每席董監酬勞等五項變數。以邏輯斯多變量分析及迴歸分析該五項變數與內部控制缺失的關聯性。

實證結果得知：
1. 大股東持股比例與是否因內部控制缺失受裁罰呈顯著正相關。
2. 獨立董監事席次佔董監事總席次之比例與是否因內部控制缺失受裁罰以及受裁罰次數均呈顯著正相關。
3. 董事兼任經理人席次與是否因內部控制缺失受裁罰以及受裁罰次數均呈顯著負相關。
4. 法人股東持股比例與是否因內部控制缺失受裁罰以及受裁罰次數均呈顯著負相關。
5. 平均每席董監酬勞與是否因內部控制缺失受裁罰呈顯著正相關。

關鍵字

公司治理 ； 內部控制 ； 裁罰

並列摘要

Due to the relaxation of financial regulations, The business scope of fnancial institutions, financial services and commodities diversified. After the financial turmoil, Corporate governance mechanisms to attract attention.And internal control of financial institutions have been implemented, Penalty of financial institutions continued to increase. This study investigates the corporate governance mechanism and internal control deficiencies associated The study sample was listed on the banking sector (including financial holding company's banks), during the period from 2004 to 2011.

This study selected five variables: the largest shareholder; independent directors and supervisors seats in percentage; the number of directors to serve as managers; corporate shareholder equity ratio; average per table of directors 'and supervisors' salary。Logistic multivariate analysis and regression analysis of the relevance of the five variables and internal control deficiencies.

The findings of this study are concluded as follows：
1.A significant correlation between the largest shareholding ratio and whether the internal control deficiencies by Penalty.
2. A significant correlation between the independent directors and supervisors seats in percentage and whether the internal control deficiencies by Penalty and frequency.
3. Significant negative correlation between the number of directors to serve as managers and whether internal control deficiencies by Penalty and frequency.
4. Significant negative correlation between corporate shareholder equity ratio and whether internal control deficiencies by Penalty and frequency.
5. A significant correlation between average per table of directors 'and supervisors' salary and whether the internal control deficiencies by Penalty.

並列關鍵字

Corporate Governance ； Internal Control ； Penalty

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