金融機構公司治理內部控制機制之研究~以台中商業銀行為例

The Relation of Corporate Governance ＆ Internal Control Mechanism of Financial Institutions~ A Case study of Taichung Commercial Bank

鄒靜蕙(zou jing huei)

指導教授 ： 劉子琦

亞洲大學/管理學院/國際企業學系碩士班/碩士(2007年)

摘要

1997 年亞洲金融危機發生後，公司治理議題再次被學界及實務界廣泛討論。台灣雖然經過政府強力金援、各級金融機構努力下，勉強通過金融風暴的考驗，然而台灣金融機構的風險控管情況不佳、逾放比率未能及時下降；金融機構與集團、企業間不當財務關係仍嚴重存在，公司治理(Corporate Governance)已經成為企業提昇競爭力中最重要的因素之一，政府機關不可漠視金融機構公司治理與內部控制所出現的問題。本研究以台中商業銀行為案例，採用質性研究透過歷史文獻分析法、深度訪談法與参與觀察法。研究發現，台中商業銀行曾於民國87 年因經營者不善，引發擠兌風波遭存保公司接管，經營團隊經由重塑內控機制，運用公司治理原則擺脫經營困境、調整組織架構發揮效率，積極處理逾期放款持續改善資產品質，逐漸轉型成為體質優良的銀行。

關鍵字

內部控制、公司治理、質性研究、台中商業銀行

並列摘要

After Asian financial crisis took place in 1997, the academic and the practical parties discussed the topic about the corporate governance extensively. Although Taiwan passed the financial storm under the financial assistance from government and efforts from different financial institutions, the risk controlling by Taiwan’s Financial Institutions is still not enough. The rate of non-performing not only fails to reduce in time, but the improper financial relationship between financial institutions, organizations and enterprises also has being existing seriously all the time. Corporate governance has already become one of the important topics for enterprises to promote their competitiveness. The government should pay attention to the problems that was appeared from the corporate governance and internal control mechanism inside the financial institutions.
The research takes the Taichung Commercial Bank as an example. Using the quality study through analytic approach of historical document, In-depth interview approach and observation method to investigate the cause and effect, my study discovered that the owners of the Taichung Commercial Bank couldn’t run the bank well in 1998. The problem of running on a bank was broken out. The bank was taken over by Saving Insurance Company. After finishing the taking over period, new management team of the bank readjusted the structure of the organization to bring into efficiency, improved the quality of the assets continuously, enhanced the corporate governance and put internal control mechanism into effect to break through the difficulties. These made the bank transit into an excellent bank gradually.

並列關鍵字

Internal Control, Corporate Governance, Quality study, Taichung Commercial Bank

參考文獻

王濬智，2002，公司治理與銀行內部控制，今日合庫，第90－97頁。

王怡心、許詩朋，2006，金融業作業風險的案例分析，內部稽核稽核實務，第41-45頁。

林開誠，2004，從國內最近財務弊案談內部控制缺失如何防微杜漸，內部稽核稽核實務，第42－45頁。

臺灣證券交易所網站:http://www.tse.com.tw/

李潤之、周有志，2006，落實舞弊之預防及管理機制，會計研究月刊，第247期，第83-87頁。