論我國金融機構公司治理之強化

Enhancing Corporate Governance for Financial Institutions in Taiwan

郭大維(Ta-Wei Kuo)

《台灣金融財務季刊》 9卷4期 (2008/12) Pp. 47-64

https://doi.org/10.6985/TBFQ.200812.0047

摘要

金融機構（尤其是銀行）在金融市場上扮演著資金供給者與資金需求者之中介者角色，一旦金融機構本身出現問題，除損及其股東與存款人權益外，可能會形成骨牌效應，波及其他金融機構甚至整個金融體系之運作，進而影響到國家整體經濟的發展，故金融機構必須建立一套良好的公司治理機制。我國金融產業以往主要仰賴主管機關之外部金融監理，使得金融機構之公司治理議題並未受到重視。近年來，雖然政府從事一系列的金融改革，但這些改革大多偏重金融弊端發生後的事後處理機制以及政府的外部金融監理，金融機構的舞弊案件依舊層出不窮，顯見我國金融機構之公司治理仍有改進空間。本文以金融機構之公司治理為主軸，首先介紹我國金融機構公司治理之現狀，進而探討國際組織對金融機構公司治理之相關建議，並透過英美相關制度之比較，檢討我國現行金融機構公司治理之缺失。

關鍵字

公司治理 ； 銀行業 ； 巴塞爾委員會 ； 銀行法 ； 金融機構

並列摘要

Financial institutions (particularly banking) play an important role in the financial market as the financial intermediary. Once a financial institution fails, it will lead to the malfunction of financial institutions' intermedium character and, then, there will be a negative impact on industrial operation and economic growth as a whole. Therefore, it is important for financial institutions to establish a sound corporate governance system. The financial industry in Taiwan generally relied on the competent authority’s supervision in the past. It did not pay much attention to the corporate governance for financial institutions. Although the Taiwanese government undertook a series of financial reforms in recent years, problems regarding failed financial institutions remain. This article has set the parameter on the corporate governance of financial institutions as the major theme. It will first explore the corporate governance for financial institutions in Taiwan. Then, it will refer to the international organizations' papers to elaborate the key principles to the corporate governance for financial institutions and compare the counterparts in the US and UK. Finally, it will offer suggestions for enhancing corporate governance for financial institutions in Taiwan.

並列關鍵字

corporate governance ； banking ； Basel Committee ； Banking Law ； financial institution

參考文獻

Alexander, K.(2004).UK Corporate Governance and Banking Regulation: The Regulator's Role as Stakeholder.Stetson Law Review.33(3),991-1034.

Basel Committee(2006).(Enhancing Corporate Governance for Banking Organizations).http://www.bis.org/publ/bcbs56.pdf

Blair, M.(2001).Blackstone's Guide to the Financial Services and Markets Act 2000.Blackstone Press.

Cranston, R.(2002).Principles of Banking Law.Oxford University Press.

Federal Deposit Insurance Corporation(2003).(Financial Institution Letter 17-2003, Corporate Governance, Audits, and Reporting Requirements).http://www.fdic.gov/news/news/financial/2003/fil0317.html