Academic literature on the topic '銀行制度'

碩士
銘傳大學
財務金融學系碩士在職專班
91
Providing loans is the main channel and increment source for operating a bank fund. In recent years, the non-performing loan ratio of domestic banks has risen steadily. Yet, the financial strength and competitiveness decrease every year. There are many causes that lead to this situation, and the unfairness of loan policies and the deficiency in loan auditing are the main reasons among them. This paper is aimed at studying the current loan credit rating system of domestic banks. By using research methods such as collecting and studying documents as well as interviewing financial experts, the goal is to achieve the research objectives as below: 1. To understand the importance of the establishment of credit rating system and the related loan management. 2. To understand the development of domestic and foreign big credit rating agencies and the temperament of the system. 3. To study the temperament of the current credit rating system of domestic banks, and to contrast and analyze the difference among different banks. 4. To uncover the problems in the current credit rating system and propose solutions. This study focuses on the loan credit rating system of domestic banks. The sample banks include state-run banks, medium and big commercial banks, and medium and small regional commercial banks. There are 12 banks that provide oral or written information. After collecting and organizing the information as well as contrasting the analysis results to know the advantages and drawbacks of the credit rating system of each bank, they serve as the conclusion of this study and propose suggestions.

碩士
國立臺北大學
企業管理學系碩士在職專班
89
Abstract The recent scandals in the local banks drew my attention. The most often reported the issues were improper internal controls, integrity problem of the Managers, and inadequate internal audit. Therefore, I select this subject — the key success factors of internal control for local banking institutions for the thesis. There are three purposes of this research: 1) to find out reasons for major discrepancies of internal controls, 2) the shortcomings of internal audit system, and 3) the key success factors of effective internal controls for domestic banking institutions. The “Internal Control — Integrated Framework” announced by COSO (Committee of Sponsoring Organization of the Treadway Commission) in 1992 together with field interview with a few banking seniors form the skeleton of this research. The findings are: (1)The reasons for major discrepancies of internal controls are: ** The Board and Management disregard internal controls and audits. ** Ineffective procedures over internal controls and audits. ** Inadequate monitor of significant control items by the Board and Management. ** Management override the internal control mechanism. ** Incomplete internal control policies and procedures. ** Top management initiates the violations. ** Unclear segregation of duties. ** Lack of independency and professionalism of Internal Auditors ** Lack of employee training and experience. ** Lack of award/punishment program. (2)The shortcomings of internal audit system are: ** Management controlled the audit results ** Management ignored the audit opinions. ** Lack of independency of auditors. ** Manpower shortage and inadequate training on Auditors. ** Employee pays little attention and cooperation with auditors. (3) The key success factors of effective internal controls are: ** Strengthen compliance and discipline. ** Increase the criminal penalty for top management. ** Promote and educate the internal control concept. ** Enhance internal control and audit function. ** Lead by examples by the Board and Management ** Implement the evaluation system on banking institution and announce the evaluation results. ** Improve the quality of internal auditors. ** Implement the self-assessment program. ** Establish effective risk management system. ** Implement the reward/punishment program. According to the above findings, I propose six suggestions to the Authority and the Domestic Banking Institutions for improving the internal controls: (1) to raise the qualification of appointment for the responsible person and the members of board committee, (2) to increase the criminal penalty for the responsible person, board members and top managers, (3) to encourage Banks to implement the internal control and to enhance the disciplinary action, (4) to public internal control related information to the public, (5) to differentiate the rate of deposit insurance program, and (6) to upgrade the quality of internal auditors.