A Case Study on the Internal Control System Mechanism for the Credit Business of Banks

• Main Authors: Muh-jenn Lin, 林木振
• Other Authors: Day-yang Liu
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/56309569906448026597

碩士 === 國立臺灣科技大學 === 財務金融研究所 === 101 === Since the Asian financial crisis in 1997, the 2007 subprime mortgage crisis, the banking had huge non-performing loans and investment losses increasingly in the short term that narrowed it’s profit margins, even endangered the bank's operating. Under this impact, in order to maintain the stable development of the domestic financial industry, the competent authority had started to strengthen the supervision measures, the banking also awared of the need to strengthen the credit quality and risk management effectively, to achieve the objections of business steady growth and sustainable management. 　The credit business has always been one of the most important businesses in the bank, it’s not only a major source of bank revenue, but also a determine key to the success of a bank operating. Banks in addition to reward it’s shareholders, and has the function of overall social economic growth and resources allocation. The soundness of banking credit business and a good internal control system implemented to ensure the debt, that makes the banks survive in a competitive environment and unshakable. 　There are two study purposes: The first, discuss the credit business operating process, the background of establishment internal control mechanism and critical control points of the case bank. Second, analysis the case bank comply with the amendments of the relevant laws and regulations to the competent authority, competition with the domestic and international finance industry, enhance credit business quality and risk management, the impact and effectiveness of the change on credit business internal control mechanism. 　Purpose of the aforementioned studies is to make an integrated analysis of the case bank credit business to line with the financial-related policies and regulations amending by the competent organs, to cope with the changes of the competition of the domestic and international finance industry, to make corresponding changes improving measures of the internal control mechanisms, impact and effectiveness of the internal control changes.