||Banks in the economy plays a role in funding will be available to those who need funds for expansion of production equipment, or increase the spending power. In the relations between the enterprises, in pursuit of synergy of the whole group can often see the relationship between the companies will consider the bank's diversification into the program, to facilitate the group planning for funds.|
However, in recent years, a series of financial scandals continue to occur, from Chung-Hsing commercial banks and the Tai Feng Group loans to the most recent scandals of the Chung-Hwa Commercial Bank and the Wan-Tai Commercial Bank show that many of the bank to carry out unlawful acts of the lenders, government agencies only after the incident, call the public have the confidence and clean up the whole mess, to avoid the loss of public confidence in the financial system.
In this regard, this study tried to analyze the financial statements of public information of banks, to investigate the bank's asset quality and financial ratios, see the possibility of bank credit to the law and conduct business with the group. Then, further from the point of view of corporate governance, banking organizations and the business management behavior, whether or not to provide space for corrupt operators to commit crime. The study found that when the banks non-performing loan ratio, the storage ratio, the ratio of unsecured loans and short-term (long-term) lending and savings (regular ) the proportion of deposits in the high four figures, such as financial statements, the interested person transactions breakdown of issues and interpretation of abnormal lenders, together with the case of bank corporate governance are not implemented, such as board structure, independent directors, professional managers, information and internal audit system are not good , the banks should have the drawbacks of the existence of credit business. Therefore, this study was to use these projects to establish a set of early warning indicators for the operation. When detection of any signs of impropriety raise, the competent authority can engage in immediate financial checks.