臺灣博碩士論文加值系統

為了促進房貸人員之間的協調，本研究以Brickley, Smith and Zimmerman（2004）提出之決策權分派理論，為房貸作業流程設計理想的組織架構；此外，為了使代理人與委託人之目標一致，以Milgrom and Roberts（1992）提出之誘因契約理論，為房貸人員設計合適的績效管理制度。統計實證結果如下：
1.若業務與徵信任務採取專業化分工，以及將營業單位與作業單位分開，將有助於房貸績效的提升。
2.對業務人員之「過件率」應採取相對績效標準，對於「客戶滿意度」指標應採取絕對績效標準；針對徵授信人員之「徵信報告品質」指標則可採取絕對績效標準，如此將能有效提升業務與徵授信人員之績效。
3.業務人員各項績效指標之權重與獎金發放應由高至低如下排名：(1)撥貸量 (2)過件率 (3)客戶滿意度，因此銀行在決定房貸業務人員績效指標之權重與獎金發放高低，符合上述績效指標之誘因強度排名時，將有助於房貸績效之提升。

To facilitate the coordination among the employees in the mortgage loan department, we apply the decision rights assignment theory (Brickley, Smith & Zimmerman, 2004) to design an optimal organizational architecture for the mortgage loan processing. To align the interests between agent and principle, this thesis also apply the incentive contract theory to devise a performance management system (Milgrom & Roberts, 1992) for employees in the mortgage loan department. Three empirical results are derived in the followings.
First, the mortgage’s profit would be higher if banks adopt specialized task assignment between salesmen and credit analyzer, same as the business and operation units. Second, the mortgage’s profit would be better if banks use the relative measure for passed rate and the absolute measure for customer’s satisfaction to measure salesmen’s performance. As to credit analyzer, it would be better to use the absolute measure for the quality of credit reports. Third, the weight of each performance measure should be in the following decreasing order: (1) the amount of loan, (2) passed rate, (3) customer’s satisfaction. The fitter of the actual intensity of incentive of salesmen’s performance measures to ideal one, the better performance of mortgage loan.

摘要 i
Abstract ii
致謝 iii
目次 iv
表次 vi
圖次 vii
第一章 緒論 1
第二章 文獻探討 4
第一節 組織常規（Routines） 4
第二節 代理理論（Agency Theory） 6
第三節 決策權（Decision right） 8
第四節 誘因報償（Incentive Compensation） 12
第三章 研究方法 16
第一節 研究架構 16
第二節 任務分派之研究推導、議題與假設 17
第三節 決策權分派之研究推導、議題與假設 27
第四節 績效評估之研究推導、議題與假設 30
第五節 研究變數之定義與衡量 39
第六節 資料蒐集方式 40
第四章 實證結果與分析 41
第一節 資料分析方法 41
第二節 任務與決策權分派 42
第三節 訊息準則 45
第四節 誘因強度準則 50
第五節 實證總結與探討 52
第五章 結論與建議 54
第一節 研究結論 54
第二節 管理意涵 56
第三節 研究限制與建議 57
參考文獻 58
附錄 問卷 1

一、網站部份
1.中央銀行 http://www.cbc.gov.tw/
2.公開資訊觀測站http://newmops.tse.com.tw/
3.行政院金融監督管理委員會 http://www.fscey.gov.tw/
二、中文文獻
1.銀行授信實務概要編輯委員會編著（2005），銀行授信實務概要，台北市，臺灣金融研訓院。
2.謝佩蓉（1996），「資訊研發人員誘因薪資制度之研究」，台灣科技大學管理研究所碩士論文。
三、英文文獻
1.A. Smith (1776), The Wealth of Nations, (Modern Library: New York, 1937), 4th ed.
2.Brickley, Smith and Zimmerman (2004), Managerial Economics and Organizational Architecture, 3rd ed.
3.Eisenhardt, Kathleen M. (1989), “Agency Theory: An Assessment and Review,” Academy of Management. The Academy of Management Review. Briarcliff Manor: Vol. 14, Iss. 1.
4.Evans, H., Ashworth, G., Chellew, M., Davison, A., Towers, D. (1996), “Exploiting activity-based information: Easy as ABC,” Management Accounting: Vol. 74(7).
5.Fama E. and M. Jensen (1983), “Separation of Ownership and control,” Journal of Law and Economics: Vol. 26, pp.301-325.
6.Frank H. Easterbrook and Daniel R. Fischel (1998), “The Economic Structure of Corporate Law,” 4th printing, Harvard University Press, USA. 94.
7.Hart, O. (1995), “Firms, Contracts, and Financial Structure,” Oxford, Clarendon Press.
8.Jensen, Michael C. and William H. Meckling (1976), “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure,” Journal of Financial Economics: Vol. 3, pp.305-360.
9.Lin, Wei-Shong, Albert Kuo-Chung Mei (2006), “The Effects of Performance Management on Non-Performing Loan Ratios: An Empirical Study of the Banking Industry in Taiwan,” 2006 Annual Conference of Academy of Management, Atlanta, USA.
10.Malone, T. W., Yates, J., and Benjamin, R. I. (1987), “Electronic Markets and Electronic Hierarchies,” Communications of the ACM, 30(6), pp. 484-497.
11.Milgrom, P. and J. Roberts (1992), Economics, Organization and Management, Prentice-Hall, New Jersey.
12.Mintzberg, H. (1979), The Structure of Organization, Prentice-Hall, New Jersey.
13.Nelson, Richard R. and Sidney G. Winter (1982), “An Evolutionary Theory of Economic Change,” Cambridge MA: Harvard University Press.
14.Prahalad, C. and Hamel, G (1990), “The Core Competence of the Corporation,” Harvard Business Review: Vol. 68, pp.79-71.
15.Robbins, S. P. (1990), Organization theory: Structure, design and applications, 3rd ed., Prentice-Hall.