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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

我國銀行法令遵循制度之研究 / A Study of Compliance Function in Taiwan Banking Industry

吳瓊佩, Wu, Chiun Pei Unknown Date (has links)
自2008年雷曼兄弟事件引發全球金融海嘯後,各國金融監管機關為防止銀行再度因內部控制不當導致整體金融體系系統性崩潰,紛紛透過立法修正並加強監理,要求銀行強化法令遵循制度。我國金融監督管理委員會亦於今(2014)年針對「金融控股公司及銀行業內部控制及稽核制度實施辦法」加以修正,希望藉以提高金融機構對法令遵循主管職務之重視,強化法令遵循主管之專業訓練及其角色功能。 觀諸美國、新加坡、香港等地的法令遵循制度規範,均要求董事會應為法令遵循制度負監督義務,並責令銀行應設置法令遵循專責單位,以確保法令遵循單位之獨立性,法令遵循單位應透過法令遵循風險評估與監控計畫,將內部所偵測出的法令遵循缺失及時向董事會呈報,確保銀行內部自律機制之有效性。 為建立能及時揭弊除錯的通報制度,有學者建議應設計誘因以提高法令遵循之成效。惟我國目前尚未針對「吹哨者」建立保障機制,企業內部人往往囿於避免遭到企業報復、影響生計、甚至名譽受損害、面臨民刑事責任追究,而懼怕舉報。建議我國可參酌現行美國、英國、日本之吹哨者保障機制,加以立法保護,鼓勵內部人通報,以健全我國銀行業之法令遵循制度。 / In order to prevent another systematic global financial tsunami such like the enterprise internal control failures happened in 2008 triggered by Lehman Brothers, most of the financial regulatory authorities in the world have been strengthened supervision through legislation requiring banks to enhance regulatory compliance function. Taiwan's Financial Supervisory Commission also has amended the "Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries" recently to highlight the importance of the compliance function and require banks to strengthen the professionalism and independency of the compliance officers. After studying the regulatory requirements of the United States, Singapore and Hong Kong, this Article concludes that the Board of Directors of a bank shall be obligated for the oversight liability of the compliance governance system. Banks shall set up an independent responsible functional unit to identify, assess and monitor the compliance risk, and escalate the detected compliance breach or issue to the Board of Directors in a timely manner to ensure the effectiveness of the internal self-regulatory mechanism of the bank. To establish a timely internal alert system to detect and correct the compliance breach or issue, some scholars have suggested to provide incentives. Taiwan has yet legislated a single law for "whistleblower" protection mechanism. Most of the employees are not willing to report the findings because they tend to avoid being confined to retaliation, job losing, reputation damage or even criminal liability. This Article compares the relevant whistleblower protection legislation in the United States, the United Kingdom and Japan, and provide suggestion for legislation to protect and encourage insiders to escalate for any compliance breach or issue they found in order to improve the internal reporting system and therefore to enhance the banking compliance system.
2

吹哨者保護制度對外部審計影響之賽局分析 / The effect of Whistleblower protection system on external auditors using game theoretic analysis

林邑軒, Lin, I Hsuan Unknown Date (has links)
本研究探討吹哨者保護制度對公司、員工與會計師產生之影響。模型結果顯示,完善的吹哨者保護制度可以提升員工的吹哨意願,進而使公司傾向誠實表達;完善的吹哨者保護制度可能增加或減少會計師的審計成本,會計師若預期公司因員工吹哨意願提高而傾向誠實表達,可降低審計成本,惟公司若不實表達且會計師並未經由查核發現時,會因為員工吹哨而產生商譽等重大損失。因此會計師於不同資本規模、客戶數量、事務所文化、員工素質等狀況下,會產生相異之審計成本變化。 / This study discusses the effect of Whistleblower protection system on firms, employees, and external auditors. Results of the models show that, a perfect Whistleblower protection system can motivate employees to blow the whistle and thus make the firm present honestly. A perfect Whistleblower protection system may increase or decrease external auditors’ audit costs. External auditors may decrease audit costs if they expect the firm will present honestly due to the enthusiasm of employees to blow the whistle, while external auditors may increase audit costs if they can’t afford the loss of goodwill when they couldn’t find the misstatement and the employee blowed the whistle. Therefore, external auditors have different changes in audit costs under different conditions, such as capital scale, number of clients, office culture and staff quality.
3

獨立董事的貞操兼論其未來性 / Chastity of Independent Directors and discuss its Future

姜統掌 Unknown Date (has links)
本文以公司治理作為開場,簡述百餘年來我國公司法的濫觴,以及近十年最大的變革為引入獨立董事制度。更指陳國內相關法條中,已將長期以來的股東會中心改變為董事會中心,而企業營運由追求股東最大利益轉換為公司最大利益。旋而,說明公司治理之定義及原則,進而應用公司治理之概念,作獨立董事必要功能之論述。接著闡述監督公司經營者之方式,整體而言,監督方式可分為內部監督和外部監督,然後依OECD之架構,探討公司內外部監督型態。 由於各界對公司治理實務現狀仍嫌不足,更有殷切期待。值此新政府財經團隊上路之際,財經法條、辦法、規章有待變革,甚而已計劃逕行全面翻修現行公司法。當此之時,由金融監督管理委員會全力推動,代表相當比重社會價值之上市上櫃公司營運監理,業已由傳統董監事之雙軌(二元)制,變更為董事會全面主導營運及監控。國內以公司治理之名,全面單軌(一元)制似已成必然之路。 鑑於獨立董事制度施行必要性,本文說明單軌制的美國獨立董事現狀,並將傳統監董雙軌制的德國作整理。兼而比較鄰近與我國互為影響的日中之獨立董事制度實行現狀和法律規範,期待在台灣未來再定位獨立董事,能有更多思考空間。其間,分別介紹各國獨立董事(或內部監理)制度之發展,包括該國特殊監理之原因和制度。在此加強說明其獨立董事制度之功能、獨立董事制度實踐之情形、獨立董事之重要資格和針對獨立董事制度各界提出可能之問題。 面對我國獨立董事的實務與挑戰,探討我國獨立董事制度現階段發展情形,分析討論我國獨立董事制度之利弊得失,進而指出目前制度應改進之處。於此之時,針對我國獨立董事的缺點提出建議,並針對各國的特色優點作引用,以提高本文建議調整規範之妥當性。更進一步,將董事會興利除弊的天職,提出兼具各利害關係人權益,與國際接軌的理想性公司治理藍圖。 由於本文多項結論建議與現行證券、公司等法規定未盡相同,未來實行將可預期以專章修法為必要。其中側重在提高獨立董事的權利和義務,力求在獨立董事與一般董事間作區別對待,奠定獨立董事制度效能開展之基石。具體內容包括,主張強化外部稽核的獨立董事占董事會比重,由現行不低於五分之一,提高至不低於三分之一。推動董事會治理長(祕書)為常設單位、依陽光透明為最佳殺菌劑原理,增設吹哨者條款、基於股東行動主義,賦與一定投資比重和持股期間之專職投資法人(以下稱機構投資人)定額法定提名權,以吸引長期且穩定的國內外機構法人和基金的加入,提升長期投資法人股東的比重。並課與揭露相關訊息,以突顯其推介客觀獨立價值。 鑑於長期以來,獨立董事不獨立,甚而有之淪為大股東的護航配角。本文希望藉由保護其貞操(忠實義務)之實,進而促建其完整執行功能與例行和不定期權責,並設定歸責條件及規避原則下,得由其他獨立董事及法定訴追機構如投資人保護中心,行使較目前更嚴格的競業禁止、歸入權及有限連帶賠償責任等,以專章立法更進一步推動法治與專業獨立董事的公司治理制度,將可蔚為世界典範。

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