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Title:	防範本國銀行理財專員舞弊之研究 Tne Study on Preventing Frauds by Financial Specialists of Domestic Banks
Authors:	董淑卿 Tung, Shu-Ching
Contributors:	陳明進董淑卿 Tung, Shu-Ching
Keywords:	本國銀行理財專員理專舞弊財富管理風險管理 Domestic Banks Financial Specialists Frauds by Financial Specialists Weath Management Risk Management
Date:	2022
Issue Date:	2022-02-10 13:01:30 (UTC+8)
Abstract:	台灣銀行業自2005年雙卡風暴以來，存放款利差逐漸縮小，接連發生2008年金融海嘯後，世界主要國家為挽救經濟紛紛開始實施量化寬鬆政策，由各國中央銀行持續挹注資金到金融體系，以維持低利率水準，更進一步壓縮銀行業存放款利差，轉而競相追逐手續費收入的成長以維持原有的獲利水準，其中財富管理手續費收入成為銀行手續費收入之重要來源。國內財富管理業務自1995年萌芽至今，不管在商品、服務及從業人數均有長足進步，隨著財富管理業務蓬勃發展，金管會亦訂定更周全的管理規範，以保障金融消費者權益。惟國內銀行理財專員(理專)為爭攬業務，除了提供專業投資建議外，更具以下的特殊文化：服務客戶的方式如同管家或好友，不僅協助客戶處理家務亦充當心理諮商師，甚至比客戶的家人更瞭解其財務狀況及心理需求。客戶基於與理專之相處及信任關係，將存摺、印章及密碼交由理專保管，或在理專代辦客戶業務時取得已蓋妥客戶印鑑之空白交易單據，導致理專挪用客戶款項之弊端層出不窮。從民國101年到110年期間，銀行理專及行員盜領客戶款項重大裁罰弊案共37件，總裁罰金額新台幣2.39億元，其中理專舞弊案件18件，占總件數49%，總裁罰金額達新台幣1.77億元，占總裁罰金額74%，挪用年數合計116.26年、影響客戶數282人，總挪用金額高達新台幣14億元，已是必須嚴肅正視之問題。為重建社會大眾對本國銀行財富管理業務的信心，本論文參照金管會銀行局所公告銀行理專舞弊重大裁罰案件內容，探討本國銀行理專舞弊的動機及背景因素，並蒐集理專舞弊態樣以歸納分析各項風險指標。本文建議依風險等級實施不同程度的監控與管理，就主管機關、銀行、理專及客戶端提出各項防範理專舞弊內部控制方案及預期成果，最後提出結論與建議，做為本國銀行防範理專舞弊之參考。 Since the dual-card storm in Taiwan in 2005, the deposit spreads have gradually narrowed. Immediately after the 2008 financial tsunami, major countries in the world began to implement quantitative easing policies to save the economy. Central banks of various countries continued to inject funds into the financial system, in order to maintain a low interest rate level, once again reduce the spread of deposits in the banking industry, and instead race to chase the growth of fee income to maintain the original profitability level, of which wealth management fee income has become an important source of bank fee income. Since its inception in 1995, the domestic wealth management business has made great progress in terms of products, services and the number of employees. With the booming wealth management business, the FSC has also formulated more comprehensive management practices to protect the rights and interests of financial consumers. However, in order to compete for business, financial management specialists (financial specialists) of domestic banks have the following special culture：in addition to providing professional investment advice, serving customers as a housekeeper or friend, not only assisting customers with housework, but also acting as a psychological counselor. Financial specialists even have a better understanding of customers` financial situation and their psychological needs than their own family members. Because customers trust the financial specialists, leave the passbooks, seals and passwords to the financial specialists for safekeeping, or the specialists obtain blank transaction receipts with the customer`s seals when handling customer business on behalf of the customers, leading to endless abuses of the customers` funds by the specialists. During the period from 2012 to 2021, there were 37 major cases of fraudulent punishments by financial specialists and clerks of banks for stealing customer funds, and the president fined NT$239 million. Among them, 18 fraud cases were related to financial specialists, accounting for 49% of the total. President The fines amounted to NT$177 million, accounting for 74% of the president`s fines. The misappropriation years totaled 116.26 years and affected 282 customers. The total misappropriation amount reached NT$1.4 billion. This is an issue that must be taken seriously. In order to rebuild the public’s confidence in the wealth management business of domestic banks, this study explores the motives and background factors of domestic bank’s financial specialist fraud from the content of the major sanctions for bank financial specialist fraud announced by the Banking Bureau of the FSC, and collects the fraud behavior to summarize and analyze various risk indicators, implement different levels of monitoring and management according to the risk level, and propose various internal control plans to preventing frauds and expected results for the competent authority, bank, financial specialist and customers, and finally complete the conclusions and recommendations, as a reference for the domestic banks to prevent fraud by financial specialist, and hope to minimize the risk of frauds.
Reference:	1.台灣金融研訓院(2020)，2020 台灣金融生活調查，台灣金融研訓院。 2.歐陽善玲(2021.03.02)，搶救銀行誠信5，銀行理財客戶大調查，鏡週刊電子報，臺北市。 3.黃崇哲(2020.06.03)，新金融文化建構 on the way，工商時報名家評論，https://view.ctee.com.tw/monetary/20225.html。 4.陳谷楓、林文貴、施光訓(2011)，金融舞弊動機因素分析－以挪用資產舞弊為例，文大商管學報，Vol.16，No.2，頁6-16。 5.陳慶徽、韓化宇 (2020.11)，一件盜領案背後銀行貪婪真相，商業週刋，第1724期，頁71。 6.謝順峰(2021.01)，落實十誡維護信任基礎各方合作精進行為攜手共進，台灣銀行家，第133期，頁51-52。
Description:	碩士國立政治大學經營管理碩士學程(EMBA) 109932120
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0109932120
Data Type:	thesis
DOI:	10.6814/NCCU202200138
Appears in Collections:	[Executive Master of Business Administration] Theses

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