民國80年開放銀行新設後，國內銀行即長期處於家數過多狀況；由於大部分銀行較欠缺金融創新能力、商品同質性高，為擴大業務量 (信用卡、現金卡) 與市場占有率，競相採取價格競爭，並放寬審核標準，導致資產品質下降。本文從金融機構作業層面，包括：申請件審查、風險監控工具、帳戶管理、組織制度，討論雙卡問題的成因，再從業務管理面、資訊管理面、風險管理面，探討雙卡問題對資訊系統的啟示。 　　為避免類似雙卡問題，銀行風險管理資訊系統規劃可以參考COSO-ERM架構，建立風險預警與決策支援功能，區分為前、中及後臺的資訊系統，以強調風險控制導向之管理模式。風險資訊系統規劃可包括：預警模型建構與管理、授信評等評分與徵審作業之改善、風險預警與決策支援機制之運用、營運模式及管理措施之改善；此外，特別強調業務管理機能與相關資訊系統配合的重要性。

After the constraint of new opening was removed in 1991, banks in Taiwan are in excess for a long time. Because most banks are short of financial innovation, the product homogeneity is high. To expand business volume with market share, banks compete to adopt the price competition, relax the verification standard, and cause the asset quality to drop. This paper addresses the dual-card (credit card and cash card) problems caused from several aspects of financial institution operation, such as card application review, risk monitoring instrument, account management, and organization policy. The dual-card problem implications to information systems are also discussed from the aspects of business management, information management, and risk management. COSO-ERM Framework can be applied to establish risk warning and decision support in terms of front end, middle end, and back end platforms. The risk information systems planning should include: early warning model building and management, improvement in credit ranking/scoring and reviewing process, adoption of early warning and decision support mechanism, and improvement in business operation and management. It is highly emphasized on the compliance of business objectives and information systems operations.