近來我國金融市場掀起了新巴塞爾資本協定(BaselⅡ )的
熱潮，「風險管理」與「BaselⅡ 」被劃上了”等”號，於2006
年年底國際性銀行同步實施BaselⅡ ， 亞洲國家中日本、新
加坡、香港以及台灣擠進第一波實施的行列，我國監理機關
與金融機構都面臨了重大的挑戰與轉型的契機，BaselⅡ 的精
神乃在引導金融機構正視風險管理的議題，以宏觀的經營角
度思考整體的風險與報酬。
證券市場這幾年來，因開放金控的設立以及國外券商來
台設立分公司， 整體金融產業的結構有很大的調整與變化，
新金融商品與衍生性商品的推陳出新與研發創新，使得證券
業可承作的商品日趨多樣化與多元化，相對地，證券商的專
業能力與商品的專業知識有明顯的技術落差，經營之整體風
險不斷的擴大與加劇，證券商將面臨內部極大的挑戰與外部
劇烈的競爭壓力與威脅， 面對瞬息萬變的金融市場， 實施
BaselⅡ 對健全我國金融市場的發展有積極正面的意義，其三
大支柱架構如下:
第一支柱 : 「最低資本計提」， 訂定最低資本適足門檻， 鼓
勵金融機構自行研發內部衡量法，計提信用風險、市場
風險、作業風險之最低資本需求， 以維持經營水準。
第二支柱 :「監理審查程序」，制定監理審查原則與程序，加
強監理機關審查之專業能力與執行審查之一致性。
第三支柱 : 「市場紀律」， 簡化資訊揭露的要求， 重著財務
資訊與風險管理資訊之揭露，提供市場參與者充分瞭解
金融機構風險概況， 以促進市場約制。
本研究針對證券業，以整體風險管理為考量來探究適用
BaselⅡ 風險管理的架構與導入風險管理的步驟，從制定風險
管理的政策、發展風險衡量的方法進而架構運行風險管理之
基礎建設， 著重落實風險管理的制度以達到風險管理的效
益， 並強調「風險管理」不是企業發展的限制， 而是未來企
業核心的價值、獲利的基礎與國際競爭之優勢。 / The financial market of our country has raised the upsurge
of new Basel capital protocol (Basel Ⅱ ) recently ， "risk
management" has been considered as the equal term as "
BaselⅡ"，the international bank will implement Basel II in step
at the end of the year of 2006 ， the first wave of ranks
implemented get into Japan， Singapore， Hong Kong and
Taiwan in the Asian countries， Taiwan’s organs and financial
institution are all facing the great challenge and opportunity of
transition ， the spirit of Basel Ⅱ is the topic leading the
financial institution to face risk management， ponder over the
risk and reward of the whole in terms of management of the
macroscopic.
Securities market over these several years， the license’s
release of establishment of financial holdings and foreign
securities trader come to Taiwan to set up branch company，
whole financial structure of industry have heavy adjustment
very and change. New financial instrument and derivatives
products research and development innovation， make more
diversified and complexities that securities can make. On the
contrary ， the professional ability and knowledge of the
instruments of the dealer in securities have obvious
technological drop. In the face of the fast changing financial
market， securities will face the violent challenge internally
and with great competition pressure and threaten externally.
There are positive and positive meanings to the development
which perfects the financial market of our country to
implement Basel Ⅱ . Its three major pillars structure is as
follows:
First pillar - "minimum capital requirement"， to stipulate
minimum capital threshold， to encourage financial institution
research and develop inside model by oneself， to count the
minimum capital demand of proposing credit risks ， market
risk ， operational risk， in order to keep the competence of
managing.
The second pillar - " review the process of supervisory"，
to make the principle and procedure for regulatory compliance，
and to strengthen the professional ability and review in a
consistency way.
The third pillar - "market discipline"， simplifying the
request for information revealing， and focus on financial
information and risk management information， to offer the
participant in the market to fully find out about the risk
overview of financial institution， and to make in order the
market discipline.
The thesis is more focusing on the securities business，and
is researching into the framework of BaselⅡ compliance and
implementation procedure of risk management in regard with
enterprise-wide risk management.
Starting from setting the policy of risk management，
developing the risk measurement method to the structuring the
infrastructure of risk management ， is to highlight the
importance of risk management system and to get the benefits
of risk management. Also， that risk management is not a
restriction of enterprise's development， but enterprise's core
competence ， lucrative foundation and advantage of
international competition in the future.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0092932609 |
| Creators | 郭美伶, Kuo,Mei Ling |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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