Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/135908
|
| Title: | 我國金融業發展金融科技之重要智慧資本研究
Important intellectual capital of developing FinTech in Taiwan financial industry |
| Authors: | 蘇芩
Su, Chin |
| Contributors: | 王文英
Wang, Wen-Ying
蘇芩
Su, Chin |
| Keywords: | 金融科技
智慧資本
問卷調查法
金融業
FinTech
intellectual capital
questionnaire survey method
financial industry |
| Date: | 2021 |
| Issue Date: | 2021-07-01 16:33:52 (UTC+8) |
| Abstract: | 金融科技的出現重塑了金融產業，傳統金融企業欲從高度競爭的市場中脫穎而出，勢必要掌握更多的競爭優勢，而智慧資本乃是組織創造競爭優勢的關鍵所在。故本研究先彙整分析我國金融業發展金融科技的現況與趨勢，包含銀行業的數位銀行、行動支付與開放銀行等；保險業的網路投保、物聯網保險產品、區塊鏈於理賠方面的應用等；及證券業在數位化交易與客製化投資建議服務等發展情況。並以我國上市及上櫃之金融企業為對象，利用問卷調查法，探討影響企業發展金融科技的重要智慧資本，並比較不同金融子產業（包含銀行業、保險業、證券業）對重要智慧資本的認知是否有差異，以供不同金融子產業發展金融科技時的佈局與管理作為參考。本研究結果獲得以下結論：
(一)影響金融業發展金融科技之重要智慧資本包含十個因素構面，其中，又以「資訊安全的防護強度」、「資訊科技能力」、「完善的營運流程」三大構面最為重要。
(二)不同金融子產業（銀行業、保險業、證券業）對部分智慧資本構面與項目的重要程度認知有所差異，而造成差異的主要原因係產業特性與所處金融科技發展階段不同所致。
The emergence of FinTech (financial technology) has reshaped the financial industry. To take the lead in the highly competitive market, financial services companies should develop their intellectual capital, which has a positive impact on creating a lasting competitive advantage. This paper aims to analyze domestic FinTech trends, including digital banking, mobile payment, open banking, online insurance, IoT insurance, applications of blockchain in insurance claims, securities transaction digitalization and automated investment services, and executive a survey via questionnaires to study the critical intellectual capital of developing FinTech in Taiwan financial industry. Furthermore, this study compares the differences in the importance of intellectual capital among the viewpoints from commercial banks, insurance companies and securities companies. The results thus provide for the reference of developing FinTech for different sub-sectors in Taiwan financial industry. We obtain the following results:
(1) 10 factors of intellectual capital are critical for developing FinTech to financial services companies. Among these 10 factors, the most important factors are “information security level”, “information technology competency” and “efficient operation process”.
(2) Three sub-sectors of the financial industry, including commercial banks, insurance companies and securities companies, hold different views on the importance of a few factors and indicators of intellectual capital. It is mainly caused by the financial services companies that are at different stages of FinTech development and have varied industry characteristics. |
| Reference: | 中文文獻
王儷玲、彭金隆、臧正運、謝明華，2018，我國保險業金融科技(FinTech/InsurTech)發展趨勢之風險管理及監理機制研究，財團法人保險安定基金委託研究案。
王儷玲，2020，開放銀行現行挑戰與未來新藍海，遠見雜誌，第411期:28。
台灣智慧資本研究中心與資策會，2006，智慧資本管理，台北市：華泰文化事業有限公司。
呂佩倚，2019，導入金融科技成功關鍵因素之研究-以金融業為例，私立銘傳大學資訊管理學系碩士在職專班碩士論文。
何俊德，2018，銀行導入金融科技關鍵成功因素之研究，國立臺北科技大學管理學院資訊與財金管理 EMBA 專班碩士論文。
吳泊綝，2017，金融科技關鍵因素權重評比之研究，國立政治大學經濟學系碩士論文。
吳思華、賴鈺晶、顏如妙，2000，網際網路智慧資本衡量與發展措施研究，經濟部工業局軟體五年發展計畫。
周文賢，2002，多變量統計分析 SAS/STAT 使用方法，台北：智勝文化。
林岑穎，2018，人壽保險業透過保險科技之服務創新關鍵成功因素探討，國立成功大學企業管理學系碩士在職專班碩士論文。
陳伯任，2018，以平衡計分卡觀點探討金融業運用 FinTech 之研究─AHP 方法之應用，國立臺北科技大學高階管理碩士雙聯學位學程碩士論文。
陳若暉，2017，金融科技，桃園：社團法人全球群眾募資與金融科技服務協會。
陳彩稚，2012，保險學，台北市：三民書局股份有限公司。
游秉翰，2008，資訊科技投資績效評估指標之研究，國立政治大學會計研究所碩士論文。
資策會，2001，我國資訊產業智慧資本現況與未來發展趨勢，財團法人資訊工業策進會專題研究報告。
劉百合，2018，台灣金融業數位轉型關鍵因素之探討，國立臺北科技大學管理學 院經營管理 EMBA 專班碩士論文。
鄭丁旺、王文英、張清福，2007，我國企業應報導智慧資本項目之調查研究，會計研究月刊，第 259 期：106-121。85
英文文獻
Aaron, M., F. Rivadeneyra, and S. Sohal. 2017. Fintech: Is this time different? A framework for assessing risks and opportunities for Central Banks. Bank of Canada Staff Discussion Paper 11 (July): 5-10.
Al-Ali, N. 2003. Comprehensive Intellectual Capital Management. Hoboken, New Jersey: John Wiley and Sons, Inc.
Arner, D. W., J. N. Barberis, and R. P. Buckley. 2016. The evolution of Fintech: A new post-crisis paradigm? SSRN Electronic Journal 47(4):1271-1319.
Deloitte. 2020. Getting ahead of the curve: Reviving the relevance of the credit card business. Deloitte Global.
Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Roots. New York: HarperCollins Publishers, Inc.
Edvinsson, L., and P. H. Sullivan. 1996. Developing a model for managing intellectual capital. European Management Journal 14 (4): 356-364.
Edvinsson, L., R. Dvir, N. Roth, and E. Pasher. 2004. Innovations: The new unit of analysis in the knowledge era. Journal of Intellectual Capital 5(1): 40-58.
Financial Technology Partners. 2016. Prepare for the InsurTech Wave. Financial Technology Partners.
Gomber, P., J. A. Koch, and M. Siering. 2017. Digital finance and Fintech: Current research and future research directions. Journal of Business Economics 87(5):537-580.
He, D., R. B. Leckow, V. Haksar, T. Mancini-Griffoli, N. Jenkinson, M. Kashima,T. Khiaonarong, C. Rochon, and H. Tourpe. 2017. Fintech and Financial Service: Initial Considerations. Discussion note, International Monetary Fund.
Hitt, M.A., R. E. Hoskisson, and H. Kim. 1997. International diversification: Effects on innovation and firm performance in product-diversified firms. The Academy of Management Journal 40(4):767-798.
Hubert, S. 1996. Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy and Leadership 24 (2): 10-14.
Johnson, W. 1999. An integrative taxonomy of intellectual capital: Measuring the stock and flow of intellectual capital component in the firm. Journal of Technology Management 18(5/6/7/8): 562-575.
Joia, L. A. 2000. Measuring intangible corporate assets: Linking business strategy with intellectual capital. Journal of Intellectual Capital 1(1): 68-84.
Joshi, M., D. Cahill, J. Sidhu, and M. Kansal. 2013. Intellectual capital and financial performance: An evaluation of the Australian financial sector. Journal of Intellectual Capital 14(2): 264-285.
Kaplan, R. S., and D. P. Norton. 1992. The balanced scorecard-measures that drive 86 performance. Harvard Business Review 70(1): 71-79.
King, B. 2012. Bank 3.0: Why Banking is No Longer Somewhere You Go but Something You Do. NYSE: JWA.
Kuppuswamy, V., and B. L. Bayus. 2013. Crowdfunding creative ideas: The dynamics of project backers in kickstarter. SSRN Electronic Journal 5:1-37.
Lim, L. L. K., and P. Dallimore. 2004. Intellectual capital: Management attitudes in service industries. Journal of Intellectual Capital 5(1): 181-194.
Lynn, B. 1998. Performance evaluation in the new economy: Bringing the measurement and evaluation of intellectual capital into the management planning and control system. International Journal of Technology Management 16(1/2/3):162-176.
Mallat, N., and V. K. Tuunainen. 2008. Exploring merchant adoption of mobile payment systems: An empirical study. E-Service Journal 6(2): 24-57.
Mavrinac, S., and T. Siesfeld. 1998. Measures that matter: An exploratory investigation of investor’s information needs and value priorities. Paper presented at OECD Symposium on Measuring Intangible Investment, Amsterdam.
Mills, K., and B. McCarthy. 2014. The state of small business lending: Credit access during the recovery and how technology may change the game. Working paper, Harvard Business School General Management Unit.
Ordanini, A., L. Miceli, M. Pizzetti, and A. Parasuraman. 2011. Crowd-funding: transforming customers into investors through innovative service platforms. Journal of Service Management 22(4):443-470.
Parker, G., M. V. Alstyne, and X. Jiang. 2017. Platform Ecosystems: How Developers Invert the Firm. Management Information Systems Quarterly 41(1):255-266.
PricewaterhouseCoopers. 2016. Global FinTech Report 2016. PricewaterhouseCoopers.
PricewaterhouseCoopers. 2017. Global FinTech Report 2017. PricewaterhouseCoopers.
PricewaterhouseCoopers. 2019. Global FinTech Report 2019. PricewaterhouseCoopers.
Remenyi, D., A. Money, M. Sherwood-Smith, and Z. Irani. 2000. The Effective Measurement and Management of IT Costs and Benefits. MA: ButterworthHeinemann.
Rennie, M. 1999. Accounting for knowledge assets: Do we need a financial statement? International Journal of Technology Management 18 (5-8): 648-659.
Roos, J., G. Roos, L. Edvinsson, and N. C. Dragonetti. 1998. Intellectual Capital: Navigating in the New Business Landscape. New York: New York University Press.
Schueffel, P. 2016. Taming the beast: A scientific definition of Fintech. Journal of Innovation Management 4(2016):32-54.
Skinner. C. 2016. Valueweb: How Fintech Firms Are Using Mobile and Blockchain Technologies to Create the Internet of Value. Singapore: Marshall Cavendish.87
Sriram, R. S., and G. V. Krishnan. 2003. The value relevance of IT investments on firm value in the financial services sector. Information Resources Management Journal 16(1): 46-61.
Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organization. New York: Bantam Doubleday Dell Publishing Group, Inc.
Ulrich, D. 1998. Intellectual capital = competence x commitment. Sloan Management Review 39(2): 15-26.
World Economic Forum. 2015. The future of financial services: How disruptive innovations are reshaping the way financial services are structured, provisioned and consumed. Geneva: World Economic Forum.
World Economic Forum. 2017. Beyond Fintech: How the successes and failures of new entrants are reshaping the financial system. Geneva: World Economic Forum.
參考網站
金融監督管理委員會新聞稿，2020，金管會持續推動「開放銀行」邁向第二階段「消費者資訊查詢」新里程碑。2021 年 4 月 23 日，取自：
https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news
_view.jsp&dataserno=202012310001&dtable=News
金融監督管理委員會新聞稿，2020，金融業投入金融科技發展金額穩步成長，金管會將持續協助金融產業數位轉型及創新。2021 年 4 月 23 日，取自：https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0%2C2&mcustomize=n
ews_view.jsp&dataserno=202008200001&dtable=News&fbclid=IwAR1pP60Ac6vU97mgwjuTCMFdXf7ylPl3Asx93NJqK1pKjZrY04oGG69J0v0
金融監督管理委員會新聞稿，2021，壽險公司 109 年截至第 4 季具外溢效果保險商品及實物給付保險商品之銷售情形。2021 年 4 月 23 日，取自：
https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202101260004&dtable=News
財金資訊股份有限公司網站，2019，創新數位金融新契機 開放 API 平台正式啟動。2021 年 4 月 23 日，取自：
https://www.fisc.com.tw/tc/news/Detail.aspx?sitemappage=1&PKey=23accc58-
b517-42cb-875a-f9891a5526fc
麥肯錫，2019，開放銀行的全球實踐與展望：打破藩籬合作共赢。2021 年 4 月23 日，取自：http://www.mckinsey.com.cn/wpcontent/uploads/2019/06/2019_
%E9%BA%A6%E8%82%AF%E9%94%A1_%E5%BC%80%E6%94%BE%E9
%93%B6%E8%A1%8C%E7%9A%84%E5%85%A8%E7%90%83%E5%AE%9
E%E8%B7%B5%E4%B8%8E%E5%B1%95%E6%9C%9B.pdf
資策會產業情報研究所，2021，2020 下半年行動支付大調查：六成消費者常用行動支付比例首度超越電子票證。2021 年 4 月 23 日，取自：
https://mic.iii.org.tw/news.aspx?id=593
經濟日報，2020，打造數位工作場域 永豐金證券導入流程機器人 RPA。2021年 4 月 23 日，取自：https://udn.com/news/story/7239/4742352 |
| Description: | 碩士
國立政治大學
會計學系
107353008 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353008 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100472 |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| 300801.pdf | 1222Kb | Adobe PDF2 | 0 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
