| 摘要(英) |
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." |
| 參考文獻 |
一.中文部份
[1] 丁立平，「公司治理、會計資訊與公司價值關係之研究」，碩士論文，國立臺灣大學， 民國92年。
[2] 王鼎立，「董事會結構與公司盈餘的傳遞效果」，東吳大學，碩士論文，民國91年。
[3] 王鶴松，「我國銀行業的現況與未來努力的方向」，台灣金融財務季刊第四輯第四期，台灣金融研訓院，民國92年。
[4] 申佩芝，「由員工分紅配股探討獨立董事制度的落實」，東吳大學，碩士論文，民國93年。
[5] 邱慈觀譯，公司治理─企業健全與營利成長的關鍵，培生集團，台北市，民國96年。
[6] 吳當傑，公司治理-理論與實務二版，財團法人中華民國證券暨期貨市場發展基金，台北市，民國96年。
[7] 吳明隆，SPSS問卷統計分析實務，五南圖書，台北市，民國97年。
[8] 林以士，「我國銀行業經營致勝的關鍵因素-公司治理、風險管理及競爭優勢的觀點」，中央大學、碩士論文，民國96年。
[9] 林正坤，「我國上市櫃公司自願設置審計委員因素之研究」，中原大學，碩士論文，民國94年。
[10] 林少斌，「企業特徵、創業精神、組織績效、董監事職能之研究」，中華大學，博士論文，民國93年。
[11] 林淑芬，「獨立董監事機制對公司經營績效關聯性之研究─以臺灣上市電子業為例」，台北大學，碩士論文，民國95年。
[12] 周明亞，「台灣基層金融業之公司治理－以信用合作社為例」，大葉大學，碩士論文，民國93年
[13] 易明秋，公司治理法制論，五南圖書，台北市，民國96年。
[14] 陳冠仲，「董事會特性及組成與現金增資公司長期績效關連性研究」，成功大學，碩士論文，民國94年。
[15] 陳木聯，「電信服務品質、社會責任、企業形象與顧客滿意度之相關性研究」，南華大學，碩士論文，民國93年。
[16] 高德儀，「從公司治理角度探討我國經濟犯罪之防制對策-以博達科技事件為例」，海洋大學，碩士論文，民國94年。
[17] 張志裕，「董事會特性、資訊揭露與經營績效之關聯性研究」，中原大學，碩士論文，民國94年。
[18] 梁懷遠，「內部治理機制對台灣銀行績效之影響」，東吳大學，碩士論文，民國96年。
[19] 曾素花，「我國現階段公司治理之問題研討」，中原大學，碩士論文，民國94年。
[20] 楊麗君，「中興銀六百億黑洞的教訓」，天下雜誌，第254 期，頁106-頁111，民國91年。
[21] 葉銀華、李存修、柯承恩，公司治理與評等系統，商智文化，台北市，民國91年。
[22] 葉銀華，蒸發的股王，商智文化，台北市，民國94年。
[23] 葉銀華，實踐公司治理，聯經，台北市，民國97年。
[24] 劉麗琦，「金融控股公司與公司治理」，碩士論文，東華大學，民國92年。
[25] 蔡啟瑩，「台灣銀行業公司治理對授信品質的影響」，東吳大學，碩士論文，民國95年。
[26] 賴英照，股市遊戲規則-最新證券交易法解析，賴英照，台北市，民國95年。
[27] 賴英照，賴英照說法-從內線交易到企業社會責任，聯經，台北市，民國96年。
[28] 賴英照，財報水滸傳，聯經，台北市，民國96年。
[29] 謝劍平，財務管理－新觀念與本土化，智勝文化，台北市，民國91年。
[30] 顏忠誠，「銀行業e化關鍵成功因素之研究」，高雄第一科技大學，碩士論文，民國91年。
二.英文部份
[1] Andrei Shleifer and Robert W. Vishny,“A Survey of Corporate Governance”,Journal of Finance, pp.737-783, June 1997.
[2] Bacon,J.,“Corporate Directorship Pracices:Membership and Committees of the Board”, New York:The Conference Board and American Society of Corporate Secretaries. 1973.
[3] Blair, M.,Ownership and Control: Rethinking Corporate Governance Century for the 21 century., Washington: the Brookings Institution. 1995.
[4] Cochran, P. L. and S. L. Wartick ,“Corporate Governance: A Review of the Literature.”, Financial Executives Research Foundation. 1988.
[5] Cadbury Commission,“Report of the Committee on the Financial Aspects of Corporate Governance.”, 1992.
[6] CG Watch: Corporate Governance in Emerging Marketing, April 2001.
[7] Conners, N.,“Outside Board Member:A Breath of Fresh Air”,CFO:The magazine for Chief Financial Officers, Vol.5, pp.48-49, 1989.
[8] Davie Yermack,“Remuneration, Retention, and Reputation Incentives for Outside Directors”,THE JOURNAL OF FINANCE, OCTOBER 2004.
[9] Fama, E.,“Agency Problems and The Theory of The Firm”,Journal of Political Economy, Vol.88, pp.288-307, 1980.
[10] Janaki,A.,M.M.James,and R.P.Roberts,The Mckinsey Quarterly, Vol 4, 2000.
[11] JOHN POUND,“Corporate Governance”, HARVARD BUSINESS REVIEW,1995.
[12] Lipton,M.,and J.W. Lorsch,“A Modest Proposal for Improved Corporate Governance”,Business Lawyer, Vol 48, pp.59-77, 1992.
[13] Mautz, R. K. and Neumann,F.L.,“Corporate Audit Committees: Policies
and Practices”, Ernst & Ernst, New York, 1977.
[14] Organization for Economic Cooperation and Development （OECD），OECD Principles of Corporate governance, OECD Report, June, 1999.
[15] Organization for Economic Cooperation and Development （OECD），OECD Principles of Corporate governance, OECD Report, 2004.
[16] Paul Wolfowitz,“Better Corporate Governance For A Better World”,THE CORPORATE BOARD , 2006.
[17] Sri Ramamoorti and William Olsen,“Fraud”,Financial Executive, pp.53-55 august 2007.
[18] Valentina G. Bruno and Stijn Claessens, “Corporate Governance and Regulation:Can There Be Too Much of a Good Thing?”, World Bank Policy Research Working Paper 4140, March 2007.
[19] World Bank, Corporate Governance :A Framework for Implementation, 1999.
[20] ZONG-JUN WANG AND XIAO-LAN DENG,“Corporate Governance and Financial Distress”, The Chinese Economy, Vol.39, pp.5-27, 2006.
參考網站
http://www.dgbas.gov.tw 行政院主計處
http://www.standardpoor.com 標準普爾公司
http://www.tse.com.tw 臺灣證券交易所
http://www.cga.org.tw 中華公司治理協會
http://www.oecd.org 經濟合作暨發展組織
http://www.sfi.org.tw 證券暨期貨市場發展基金會
http://www.sfb.gov.tw 行政院金融監督管理委員會
http://www.banking.gov.tw 行政院金融監督管理委員會 銀行局 |
[Endnote RIS 格式]
[相關文章]
[文章引用]
[完整記錄]
[館藏目錄]
至系統瀏覽論文 ( 永不開放)
plurk
funp
live
udn
HD
myshare
netvibes
friend
youpush
delicious
baidu
Google bookmarks
del.icio.us
hemidemi
facebook
twitter
google
reddit