Return to search

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

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.

Identiferoai:union.ndltd.org:CHENGCHI/G0097652005
Creators吳瓊佩, Wu, Chiun Pei
Publisher國立政治大學
Source SetsNational Chengchi University Libraries
Language中文
Detected LanguageEnglish
Typetext
RightsCopyright © nccu library on behalf of the copyright holders

Page generated in 0.004 seconds