銀行業法人董事代表與經營績效之關聯性

A Study on the Correlation Between Juristic Person Directors and Operating Performance on Banking Industry

劉黛霖(TAI-LIN LIU)

指導教授 ： 黃劭彥

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2015年)

摘要

本研究主要探討銀行業法人董事與代表與經營績效之關聯性研究，研究期間為 2010至2014 年，研究樣本為台灣上市、櫃銀行業扣除外商銀行及國營銀行，研究數據截取公開資訊觀測站及中央銀行內本國銀行主要營運報表，研究實證結果如下：
1.證實銀行業董事會中政府法人董事為配合政府當時之財政情勢，而必須放棄高收益之金融業務，以維護國家金融穩定、市場秩序及人民福利，使法人董事於董事會中無法發揮公司治理中之監督效能，使經營績效較差。
2.證實銀行業非政府法人董事，雖可拋棄執行財政政策之壓力，自由發展經營，但銀行業多為集團或大股東持股，由於法人董事依公司法第27條第3項規定有隨時改派法人董事之代表人之權限，恐影響董事監督效能，導致有利用董事席次，以控制經營方針之疑慮，侵蝕小股東之權益，使其與經營績效較差。
3. 證實屬於家族企業旗下之銀行之法人董事，對經營績效有正相關。顯示家族企業多為永續經營，董事會之決策，以公司利潤最大化為終極目標，充份發揮董事會之監督效能，使經營績效較佳。

關鍵字:經營績效、銀行業、政府持股、公司治理、法人董事、股權結構

關鍵字

經營績效 ； 銀行業 ； 政府持股 ； 公司治理 ； 法人董事 ； 股權結構

並列摘要

This study aims to explore the correlation among director assigned by juridical person, representative and performance in the banking industry. The research period was from 2010 to 2014. The samples of research were banks listed at over-the-counter & stock markets except foreign and state-run banks. Research data were acquired from MOPS and main operating reports of domestic banks through the central bank.
The empirical results of this study are as the followings:

1. In order to comply with the financial status of government, the members of the board assigned by juridical person of government in bank industry would have to give up businesses with higher yields to stabilize the domestic finance, market order and peoples’ welfare. And the members of juridical person in the board will not be able to play the performance of supervision in the management of such company, and let the performance become worse.

2. It proves although the non-juridical person members in industry can regardless the stress of implementing financial policy and develops business with their free will and intelligence, the banking industries usually are held by financial groups or major shareholders. Since the Item 3, Article 27 of Company Act regulates that, the members of juridical person is entitled to modify the representative in their wills anytime, this could affect the performance of supervision from members of board, and results in the using of seats to control the operational direction and infringe minor stockholders’ rights with the worse performance coming after.

3. It proves that there were positive correlation between the members of juridical person working in a private-owned bank and the operating performance. It shows that most of family-owned businesses are pursuing sustainable operation and the maximized profits as the ultimate goal based on the board’s decision. It is to fully play the performance of supervision of the board to enhance the operating performance.

Keywords: Performance, Banking Industry, Shares Owned by Government, Management of Company, Members of Juridical person, Ownership structure.

並列關鍵字

Performance ； Banking Industry ； Shares Owned by Government ； Management of Company ； Members of Juridical Person ； Ownership Structure

參考文獻

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