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E87137
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農漁會信用部法規制度與功能探討:農漁會信用部內部控管與金融預警制度之研究
A Study of Internal Control & Early Warning System of the Credit Departments of Farmers\' & Fishermen\'s Associations
1.吳榮杰
1.Rhung-jieh Woo
1.國立臺灣大學農業經濟學研究所
1.Department of Agricultural Economics, National Taiwan University
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1.國立臺灣大學農業經濟學研究所
1.Department of Agricultural Economics, National Taiwan University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1997-08-01
A.14 計畫執行期間(訖):1998-07-31
1997-10-011997-12-31
A.16 收到日期:1999-07-20
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台灣省農會信用部(283家)

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283
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C.2 聯絡日期:1999-07-23
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1.國立臺灣大學農業經濟學研究所
1.Department of Agricultural Economics, National Taiwan University
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C.7 資料公開日期:2000-12-31
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1.內部控管
2.金融預警
3.農業金融
1.agricultural finance
2.early warning model
3.internal control
農 漁會信用部在農業金融體系中扮演舉足輕重的重要角色,其經營管理良窳對整體金融及經濟體系之安定與繁榮具有關鍵性的影響。內部控管是金融監理的重要一環, 也是防範農漁會信用部經營弊端發生於未然的根本手段之一而金融預警制度的建立則可據以適時對農漁會信用部經營體質進行體檢,作為主管機關監督輔導之參考。 本研究之目的在探討國內農漁會信用部內部控管現況與缺失,並提出改進建議。此外,亦嘗試建構適用於國內農漁會信用部之金融預警模型,用以估計各信用部發生 財務經營危機之機率。在內部控管問題的探討方面,主要以文獻查考及對農漁會相關人員與學者專家訪談方式進行。在預警模型之建立方面,則以因素分析及主成份 分析法萃取適當之財務比率作為解釋變數,並應用Logit模型估計失敗機率方程式之參數值,再以此模型估算各農漁會 信用部之財務危機強度與發生危機之失敗機率值。

The credit departments of Framers \' & Fishermen\'s Associations in Taiwan play a very important role in the agricultural finance system. Failure or crisis of the credit departments might cause serious troubles to the entitle economy and society in Taiwan. Therefore, to improve the managerial efficiency through sound internal control system, and to foresee the crisis / failure through applicable early warning system are research issues of great importance. The objectives of the study were to discuss the shortcomings of internal control the credit departments were facing, and to suggest a proper direction to improve such situation. In addition,an early warning model for financial crisis was developed to estimate the possibility of failure / crisis for each individual credit department, so that precautions could be adopted to prevent possible financial crises from happening. The internal control issue was studied mainly by reviewing literature and interviewing experts; the early warning model was established by adopting factor analysis and Logit model. Policy implications and suggestions, according to the empirical analysis ,were then drawn for reference.

D.16 完成檢誤日期:2001-04-24
D.17 預定釋出日期:2003-08-01
D.18 初次釋出日期:2003-08-01
D.19_1 最新版釋出日期:2003-08-01
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10.6141/TW-SRDA-E87137-1
http://efenci.srda.sinica.edu.tw/webview/index.jsp?object=http://efenci.srda.sinica.edu.tw:80/obj/fStudy/E87137
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