金融控股公司法的通過，放寬了金融機構業務限制，允許金融機構以購併其他金融公司的方式成立集團式金融機構。同時，由於亞洲金融風暴及多起金融弊案的發生，國際清算銀行於2004年制訂新巴塞爾資本協定，要求各國金融機構依循協定中之相關管理方法控制風險。在以服務導向架構整合內部異質系統為基礎的金融機構中，如何在建置符合新巴賽爾資本協定之風險控管直通式流程，以確實執行資本協定中之相關風險控管規定，成為金融機構亟待解決的問題。 本體論的運用除了可以系統化的表達知識之外，亦可運用於流程管理上。首先，本研究在服務導向架構之基礎下，運用本體論訂定企業貸款類型，形成現有企業貸款業務與新巴賽爾資本協定資產類別之對應。其次，再依據新巴賽爾資產分類進行資本計提；本研究透過本體論流程（Ontology Workflow），呼叫並執行服務導向架構之企業金融放款網路服務模組，依不同之巴賽爾資產分類，以直通式的自動流程實踐巴賽爾風險控管規範的要求。 　　另外，研究中以Protégé軟體實作企業貸款之本體論及其風險控管之直通式本體論流程，並使用微軟.Net網路服務技術開發相關企業貸款風險控管網路服務，建置出ㄧ雛型系統以驗證本體論與服務導向架構形成直通式風控流程之可行性，最後提出相關建議與未來研究方向。 / The adoption of Financial Holding Company Act relaxes the restriction of financial institutes business and allows the establishment of financial holdings by completing acquisition of other companies by financial institutes. Meanwhile, due to Asia’s financial crisis and the occurrence of other financial irregularities, The Bank for International Settlement established New Basel Capital Accord in 2004 to demand every financial institute in the world follow the related management way in the accord to control risks. How to found the Straight Through Process (STP) that fits New Basel Capital Accord to accurately execute some related risk management regulations in capital accord for financial institutes based on Service Oriented Architecture (SOA) integrated heterogeneous system is the main problem in financial institutes. The manipulation of Ontology not only can present knowledge systematically but can apply in Business Process Management. First, this research is based on service oriented architecture and further applied Ontology to make traditional asset class of corporate loan to form the present corporate loan corresponding with New Basel Capital Accord asset class of corporate loan. Second, Capital Charge is proceeded based on New Basel Capital Asset Class, and e-loan web services can be called and executed using Ontology Workflow. According to different New Basel Capital Asset Class, the requirement of Basel risk management principals can be practiced by STP. Moreover, this research uses Protégé software to practice the Ontology of corporate loan and the Ontology of risk management STP then followed by using Microsoft .Net technology to build up e-loan web services and further set up a prototype to confirm the probability of STP risk control process and finally propose suggestions and further research.