| 摘要: | 台灣在
2001 年立法院公布「金融控股公司法」，同年 11 月 1 日施行，
以整合的方式使金融集團告別以往零散的金融體系方式，使台灣的金融業朝
向金融集團化的方向發展。在金融改革的進程中，台灣參考了美國的金融控
股公司模式，取以金融控股公司之模式為金融的綜合經營之基本架構，其主
要 之精神在於各個金融子公司之法人格是獨立的，可以讓風險得以區隔。雖
以法人隔離不同金融業務，但在本質上卻有部門化之特性，法制設計上亦有
許多調和機制，例如連結稅制或是金融母公司之救助義務，並非完全將金控
內的子公司視為完全獨立的法人組織體。
在金融控股公司法的架構下，各種金融不同業務別的機構，結合為金融
控股集團，於是各個金融機構間的往來，難以避免的會有其緊密的關係，且
隨之首要面臨的就是利害關係人在「量」上面的擴大。整合前，各金融機構
僅須處理自己機構內的關係人問題，然整合後，則是整個金融控股集團，母
公司及所有保險、證 券、等子公司的董事、監察人、職員或股東等有特殊利
害關係人都須列為管理，這也成為了銀行必須更謹慎處理的關係人難題。
金融監督管理委員會於
2020 年啟 動 「 公 司治理 3.0 永續發展藍圖」，
鼓勵企業落實公司治理、提升永續發展。銀行商業同業公會全國聯合會，為
有效協助銀行內部控制制度的完善及強健金融體質，提出並推動如何利用銀
行內部的三道防線，建立「金融防火牆」，由金融監督管理委員會於 2016 年
6 月 30 日第 11 屆第 29 次理監事聯席會議中決議通過，各銀行應依「內部
控制三道防線」建立架構，並依此守則辦理內部控制。
我國在
金融業所發生的弊案，大多與關係人交易有關。 在歐美各國 相關
的法制規範上，一般 並 未全然 地 禁止關係人之交易，而承認在合於一定的方
式下，進行 此類 之交易。 我國 在 法制上對於關係人交易 亦採取開放的態度，
但禁止「「構成不合於常規交易構成不合於常規交易」」之關係人交易。實務上之關係人交易。實務上也也確實發生確實發生了了許多許多的的交易類型是業者認為與集團業務資源整合有關。交易類型是業者認為與集團業務資源整合有關。業者應主動與金融監理機關業者應主動與金融監理機關溝通，適度將因金融控股公司集團跨業經營所生溝通，適度將因金融控股公司集團跨業經營所生，，且較無濫用之虞的關係人且較無濫用之虞的關係人交易類型管制放寛，保持彈性交易類型管制放寛，保持彈性，，方不至於背離當初設立金融控股公司用意的方不至於背離當初設立金融控股公司用意的初衷，在與利益衝突的權衡下，達到適切的衡平。初衷，在與利益衝突的權衡下，達到適切的衡平。
Taiwan's Legislative Yuan promulgated the "Financial Holding Company Law" in 2001, which came into effect on November 1 of the same year. It used an integrated approach to enable financial groups to bid farewell to the previous fragmented financial system, and enabled Taiwan's financial industry to develop in the direction of financial conglomeration. In the process of financial reform, Taiwan has referred to the British comprehensive banking model and the American financial holding company model, and adopted the financial holding company model as the basic structure of comprehensive financial operations. Its main spirit lies in the legal personality of each financial subsidiary. It is independent and allows risks to be separated. Although different financial businesses are separated by legal persons, they are departmental in nature. There are also many coordination mechanisms in the legal design, such as linking the tax system or the rescue obligations of financial parent companies. Subsidiaries within financial holding companies are not completely regarded as It is a completely independent legal entity.
Under the framework of the Financial Holding Company Law, various financial institutions with different businesses are combined into a financial holding group. Therefore, it is inevitable that there will be close relationships between various financial institutions, and the first thing they will face is the interests. It is related to the expansion of people in "quantity". Before the integration, each financial institution only had to deal with the related party issues within its own institution. After the integration, the entire financial holding group, the parent company and all insurance, securities, and other
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subsidiaries had to deal with the directors, supervisors, employees or shareholders. Special interested parties must be listed for management, which has also become a related party problem that banks must deal with more carefully.
The Financial Supervisory Commission launched "Corporate Governance 3.0 – Blueprint for Sustainable Development" in 2020 to encourage companies to implement corporate governance and improve sustainable development. The National Federation of Bankers' Associations, in order to effectively assist banks in improving their internal control systems and strengthening their financial constitution, proposed and promoted how to use the three lines of defense within banks to establish a "financial firewall", which was approved by the Financial Supervisory Commission on June 30, 2016. At the 29th joint meeting of the 11th Board of Directors and Supervisors on the same day, a resolution was passed that each bank should establish a structure based on the "Three Lines of Defense for Internal Control" and handle internal control in accordance with this code.
Most of the fraud cases that have occurred in my country's financial industry are related to related party transactions. Relevant legal regulations in European and American countries generally do not completely prohibit transactions between related parties, but allow such transactions to be conducted in a certain manner. Our country also adopts an open attitude towards related party transactions in terms of legal system, but prohibits related party transactions that "constitute irregular transactions". In practice, there are indeed many types of transactions that industry players believe are related to the integration of group business resources. Business operators should proactively
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communicate with financial supervisory authorities and moderately relax controls on the types of related party transactions that arise from the cross-industry operations of financial holding company groups and are less likely to be abused, and maintain flexibility so as not to deviate from the original purpose of establishing financial holding companies. The original intention must be balanced against conflicts of interest to achieve an appropriate balance. |
