證券從業人員法規遵循認知研究

The Study of Securities Professionals' Comprehension of Regulatory Compliance

10.6735/JAFD.201209_5(2).0003

詹德恩(Dan T. E. Chan)

金融犯罪 ； 證券業 ； 法規遵循 ； financial crime ； securities industry ； compliance

會計與財金研究

5卷2期（2012 / 09 / 01）

51 - 67

繁體中文

金融犯罪係發生在金融業，或與金融相關的犯罪。如同流感對於人類，一段時間就會復發或再次感染。不僅侵害投資人、客戶的財產法益，破壞資本市場的秩序，斲傷國家經濟發展，嚴重者甚至會損害國家整體形象。金融犯罪發生與否，就內部控制概念而言，自與機構由負責人至員工是否遵行法令規範有非常大的關聯。本研究先編製衡量證券業從業人員法規遵循之問卷，經過專家審查調整後，完成「證券業從業人員對法規遵循認知之問卷」俟對證券業年資10年以上高階經理人進行施測後，以DEMATEL方法，分析影響證券商從業人員法規遵循之關鍵因素，調查結果發現，機構責任認知是影響證券業從業人員對法規遵循認知的最重要因素。

Financial crimes may happen in financial industry or use financial institutions as channels. Financial crimes affect interests of investors and have a negative impact on the order of capital markets. There may be serious and long-term consequences to a country's economic developments and its image as a whole. Internal control is the foundation of financial crime prevention. An effective internal control requires a solid comprehension and ability to comply with all regulations, rules, and policies by employees at financial institutions. This study uses DEMATEL mode to analyze employees of securities firms in their comprehension of regulatory compliance. The result of the study demonstrates that employees' comprehension level is greatly impacted by the perception of securities firms in their own obligation and responsibilities.

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