遵守法遵規範之文化差異性及因應之道——從兆豐案談起

The Cultural Difference of the Obey of Legal Compliance and Its Solution -Starting from the view of Mega Bank Case

由於企業發展迅速，商業行為複雜之程度更勝以往，有關企業的相關法令規範更顯複雜，如何要求企業切實遵守，則有賴健全之法遵制度，使公司董事會及整體員工得以遵守，而台灣企業對於建立公司內部之自律機制，普遍缺乏認知。而就金融機構而言，金融業務因全球化而衍生之跨國洗錢法制之問題，更是一大挑戰。本文即從台灣兆豐銀行紐約分行因未切實遵守法遵規範而遭裁罰一案，探討此案遭受重罰之根本原因之一，實乃因國人普遍欠缺守法意識及忽視法律的預防功能所致，並提出解決因應之道，以強化以法遵制度為基礎之公司治理，期能確保企業及金融機構內部風險管理之具體落實，以保障股東權益及健全金融交易秩序。 Due to the instant developing of enterpr i s es and more complex of business conducts, the law and regulation regarding enterprises become more complicated than before. How to request the regulations followed by the enterprises completely will rely on the completed legal compliance system for the board member and employee to obey. However, Taiwan enterprises are lack of acknowledge to create the inside self-regulating system. With regard to the financial institutions, the anti-money laundry become a huge problem and challenge to them. This article will explore the fundamental reason for the huge fine punishment based on the case of New York Branch of Mega bank because of the violence of regulations of legal compliance. This article argue that the reason is because Taiwanese, in general, is lack of concept of obey the legal system and also provide the solution for it to strengthen the corporate governance based on the legal compliance. Hopefully, by doing this, the inside risk control of enterprises and financial inst itutions can be followed compl e tely and the interests of shareholders and the order of financial transaction can be secured as well.