本研究之目的在探討信用卡部門如何透過相關理論建立誘因制度，以激勵內部員工與組織目標一致，進而提升部門績效。本研究以組織常規（Nelson & Winter，1982）為出發點，探究信用卡部門實際運作情形所遭遇到的代理問題，並根據Milgrom & Roberts（1992）提出的「四大誘因薪資準則」為本研究之主要架構以解決代理問題，並對台灣的銀行產業進行實證研究。
實證結果共得出四項研究結論：首先，信用卡組織對業務人員績效指標配置的權重越符合誘因強度時，將對部門之收入績效有正向影響。其次，對其徵信人員績效指標配置的權重越符合誘因強度時，則有助於降低部門之呆帳成本。再者，在績效標準的制訂上，對業務人員的業績指標採相對標準，及其客戶滿意度指標採絕對標準，皆有助於部門收入之提升。最後，對業務人員的作業精確度指標、徵信人員的作業精確度及徵信報告品質指標採絕對標準，皆可有效降低部門之呆帳成本。

Our research studies how an incentive system can improve organization's performance through aligning the interests of employers and employees. We use organizational routine (Nelson & Winter, 1982) as a starting point to explore agency problems along the credit card organizational operating procedure. To resolve the agency problem, our research proposes a framework based on Milgrom & Roberts’ (1992) linear incentive compensation model and tests it by using the data collected from Taiwan banking industry.
Four results are empirically verified. First, the better fit of the actual intensity of incentive of salesman’s performance measures to ideal one, the better the performance of department’ revenue. Second, the better fit of the actual intensity of incentive of credit checker’s performance measures to ideal one, the lower the performance of department’s write-off. Third, the department’s revenue would be higher if bank uses the relative measure of sale and the absolute measure of customer’s satisfaction to measure salesman’s performance. Four, the write-of would be lower if bank uses the absolute measures of accuracy of operation to measure salesman’s as well as credit checker’s performance, and a absolute measure of quality of credit report to measure credit checker’s performance.

一、網站部分
1. 行政院金融監督管理委員會 http://www.banking.gov.tw/mp.asp
2. 中央銀行 http://www.cbc.gov.tw/
3. 聯合信用卡處理中心 http://www.nccc.com.tw/main.htm
二、中文部分
1. 丁志達（2003），績效管理，台北：揚智出版。
2. 江淑娟（2003），「信用評等因素與信用卡違約風險之關係--以台灣A金融機構所發行之信用卡為例」，逢甲大學保險研究所碩士論文。
3. 林妙宜（2002），「信用風險之衡量」，政治大學金融學系碩士論文。
4. 林維熊（2004），策略管理，未出版書籍。
5. 林維熊（2007），策略理論研討講義。
6. 馬芳資（1994），「信用卡信用風險預警範例學習系統之研究」，國立政治大學資訊管理技術研究所碩士論文。
7. 曾俊堯（1991），「信用卡信用管理之研究」，國立政治大學企業管理研究所碩士論文。
8. 黃同圳（2000），人力資源管理的十二堂課—績效評估與管理，台北：天下遠見出版。
9. 葉秋南（1998），美國金融業風險管理，台北：財團法人金融聯合徵信中心。
10. 葉秋南（1998），美國消費者信用管理，台北：財團法人金融人員研究訓練中心。
11. 臺灣金融研訓院編（2004），銀行內部控制制度。
12. 劉金華（2001），金融機構管理，台中市：吉田出版。
13. 謝佩蓉(1996)，「資訊研發人員誘因菥資制度之研究」，台科大管理研究所碩士論文。

三、英文部分
1. Ahern, Roger. (2003). “Managing Credit and Application Fraud Risks in a Volatile Economy: Technology is Key”, Business Credit, pp.54.
2. Arvey, R.D. (1986). “Sex Bias in Job Evaluation Procedures”, Personnel Psychology, vol.39, pp.315-335.
3. Becker, M.C. (2004). “Organizational Routines: a Review of the Literature”, Industrial and Corporate Change, vol.13, pp.643-678.
4. Becker, M.C., Lazaric, N., Nelson, R., and Winter, S. (2005). “Applying Organizational Routines in Understanding Organizational Change”, Industrial and Corporate Change, vol. 14, no. 5, pp. 775-791.
5. Brickley, J.A., Smith, C.W. Jr., and Zimmerman, J.L. (2004). Managerial Economics and Organizational Architecture, 3rd ed., New York: McGraw-Hill, Inc.
6. Crosby, L.A., Evans, K.R., and Cowles, D. (1990). “Relationship Quality in Services Selling: An Interpersonal Influence Perspective”, Journal of Marketing, vol. 54, pp.68-81.
7. Cyert, R. and March, J.G. (1963). A Behavioral Theory of the Firm. Prentice-Hall: Englewood Cliffs, NJ.
8. Demski, J., and Feltham, G. (1978). “Economic Incentives in Budgetary Control Systems”, Accounting Review, Vol.53, pp.336-359.
9. Dessler, G. (1988). Personnel Management, 4th ed., Englewood Cliffs, N.J.: Prentice-Hall, Inc.
10. Dessler, G. (2000).Human Resource Management,N.J.: Prentice-Hall, Inc.
11. Eisenhardt, K.M. (1989). “Agency Theory: An Assessment and Review”, Academy of Management Journal, vol.14, no.1, pp.57-74.
12. Eisenhardt, K.M. (1988). “Agency and Institutional Theory Explanations: The Case of Retail Sales Compensation”, Academy of Management Journal, vol.31, no.3, pp.488-511.
13. Hall, R.D., and Cloonen F.B. (1984). Profitable consumer lending: A guide to lending, collection, and compliance. Boston: Bankers Pub. Co.
14. Hand, D.J., and Henley, W.E. (1997). “Statistical Classification Methods in Consumer Credit Scoring: a Review”, Journal of Royal Statistical Society A, 160(3), pp.523-541.
15. Jordan, J.S. (1998). ”Problem Loans at New England Banks, 1989 to 1992 Evidence of Aggressive Loan Policies”, New England Economic Review, pp23-38.
16. Sinkey J.F., Jr. (2002). Commercial Bank Financial Management. New Jersey: Prentice-Hall, Inc.
17. Lambert, R.A., Larcher, D.F. and Weigelt, K. (1993). “The Structure of Organizational Incentives”, Administrative Science Quarterly, vol.38, pp.438-461.
18. March, J.G. and Simon H. (1958). Organizations, New York: John Wiley.
19. Milgrom, P. and Roberts, J. (1992). Economics, Organization and Management, New Jersey: Prentice-Hall, Inc.
20. Nelson, Richard R. and Sidney G. Winter. (1982). An Evolutionary Theory of Economic Change. Cambridge MA: Harvard University Press.
21. O’Brien, J.C., and Zawacki, R.A. (1985). “Salary Surveys: Are They Worth the Effort?” Personnel, vol.62, no.10, pp.70-74.
22. Oxman, J.A. (1986). “The Global Service Quality Measurement Program at American Express Bank”, National Productivity Review, pp.381-392.
23. Robert, H.C. (1972). Consumer and commercial credit management, 4th ed., Richard D. Irwin Inc.
24. Rock, A. (1984). “Sure ways to score lenders”, Money(Sep.)
25. Rouse, C.N. (1989). Banker’s Lending Techniques, Financial World Publishin.
26. Steenackers, A. and Goovaerts, M.J. (1989). “A Credit Scoring Model for Personal Loans”, Insurance Mathematics Economics, pp.31-34.
27. Steven, P. and Richard, P.R. (1992). “Incentives, Routines, and Self-Command”, Industrial and Corporate Change, vol. 1(1), pp. 397-425.
28. Updegrave, W.L. (1987). “How lenders size you up”, Money(Apr.)
29. Vroom, V. H. (1964). Work and Motivation, New York: John Wiley.