dc.description.abstract | The end of 2001 the United States after the Enron case, then in 2002 one after another outbreak of WorldCom, and other trade scandals of enterprises, has forced the United States to accelerate the resolution that the reform corporate governance too. Every advanced country on corporate governance issues, all full of concern, since Taiwan can’t stay out of the world trends. In according to the CLSA Asia-Pacific Markets and Asian Corporate Governance Association(ACGA) jointly conducted the survey, published by the “2007 Annual Survey of Corporate Governance in Asia” report, Taiwan due to the accounting system and significantly enhance earnings standards, law enforcement agencies active investigation insider trading in Asia from the previous rankings The fifth promoted to the fourth, ahead of Japan, South Korea and mainland China, that Taiwan’’s enterprises as a whole has a corporate governance effectiveness of the implementation.
Banking savings of investors and intermediary function of the general community, in particular, their savings account for the vast majority of the functions of an important part of the banking industry who can not do the job well because of corporate governance, poor management and closed, it will suffer the greatest general public deposits. Although the banking industry in the past is while the outbreak of major financial scandals, the Government authorities are actively involved in, for example the Government establishes the Resolution Trust Corporation(RTC), to engage in rehabilitation work, but with the transfer of space-time background, Resolution Trust Corporation(RTC) will gradually withdraw from the market, in order to return the normal market mechanisms. If it by the market mechanism to eliminate the adverse banking sector, the public is the only guarantee of deposits, the Central Deposit Insurance Corporation is the only person to deposit ceiling of 1.5 million claims protection. If banker can not do the job well in corporate governance, and the competent authority can not fulfill the responsibility to supervise, there is no guarantee that will not be again a major financial scandals, were injured when the largest or savings deposits from the general public.
From the survey that we hope the corporate governance by the relevant documents and information industries of banking, construction of our banking sector corporate governance critical success factors of the theoretical models and empirical impact of variable factors, the survey by the way, will access the information by empirical analysis, As in the banking sector to promote corporate governance, and government authorities to develop policies based on the reference. Empirical analysis by the survey results, the study found that our banking industry critical success factors of corporate governance have the following four important factors: first, "to accept the institutions of governance evaluation to enhance corporate governance performance"; second, "the banking should adopt higher standards and norms, in order to promote the quality of corporate governance "; third," internal self-discipline and external oversight of corporate governance to ensure the success ";fourth," published evaluation levels, to enhance the corporate image, promote the development of corporate governance." | en_US |