銀行內部控制措施制約不良債權與達成營運目標功效之研究

The Study of Bank Internal Control DecreaseNon-Performing Loan and Achieve the Operation Goal

10.6428/JCTF.200611.0125

謝憲昭(Shiann-Jau Shieh)

內部控制 ； 不良債權 ； 營運目標 ； 風險缺口 ； Internal Control ； Non-Performing Loan ； Operation Goal ； Risk Gap

華人前瞻研究

2卷2期（2006 / 11 / 01）

125 - 151

繁體中文

銀行「內部控制體系」(internal control system)，係由「遵守法令主管制度」、「內部稽核制度」、「自行查核制度」所建構。在這三種內控體制與手段下，最大的作用，讓銀行管理階層、從業人員按照銀行法令規章及作業規範程序，而據以認真遵守執行實施。所以，遵守法律規章之制約與管理階層、從業人員秉持負責、道德良知處理銀行業務作業，本研究認為是內控首要理念。 另外，內部稽核與自行查核向是銀行內部控制相當重要的一環。銀行藉該制度計畫及實施作業務風險控管，抑低風險缺口，積極維護銀行資產安全，提升資產品質，讓不良債權減低至最小之程度。因此，在此階段控管中，會計、財物趨於透明、正確，而營運效率(efficiency)與效能(effectiveness)，則將追求最高。倘如，適逢不良環境中，也仍然可以維持正常學運，減少經營失效之機率；從而言之，內部控制措施是銀行經營者與所有者股東對達成績效目標的唯一有效措施。 本研究也因之，主要在探討銀行內部控制的內容，措施與其對於銀行營運控制項目之有效性、活動正常性、必要性，以及達成營運功效做研究，期盼業界能共為珍惜努力。

Bank's ”internal control system” consists of ”internal audit system”, ”compliance of the law and regulation” and ”in-house examnination”. Under these three internal control systems, the primary function is to make the bank's manager and personnel follow the bank's regulation and standard operation procedure and enforce them honestly. Thus, the main concept of internal control which this research thinks to be are the compliance of the law and regulation and the moral and responsibility of the manager and personnel when handling bank operation. In addition, both of internal audition and in-house examination are an important part of the bank internal control. Bank use this system to plan and enforce risk control, maintain the safety of the bank assets, improve the quality of the assets and minimize the non-performing loan. Therefore, in this phase of control, the status of accounting and finance becomes accurate and visible. The operation efficiency and effectiveness will be maximized. Even though the overall economic environment performed badly, bank still can maintain its normal operation. Furthermore, internal control system is maybe the only effective way to achieve the operation goal for manager, stockholders and the owner. For that, this research focuses on the discussion of the content of the bank internal control system, the effectiveness and necessity of the internal control items and the performance while the goal is achieved. Hope this research can drew more attention.