壽險業作為經營風險的特許行業，承擔著穩定社會、資金的聚集和供給，以及促進經濟成長等重要功能。近年來由於低利率、匯率變動及國內外經濟環境日益惡化，保險業的本業利潤逐年降低，壽險業的經營面臨重大的挑戰。
保險公司倒閉在國外並不是新鮮事，根據統計，1978～1994年，不到20年間，全球共有648家保險公司破產。導致保險公司破產的原因很多，其中美國在2000～2001年破產的公司大部份是準備金不足；日本保險公司的破產原因則多為投資損失。此外，一些無法意料的天災及人禍之理賠，例如美國911恐怖事件以及卡翠那風災，使得各國保險公司對於企業風險管理更加重視。標準普爾信用評等公司於2006年起，正式將企業風險管理（ERM）制度列入保險業的信用評等項目，更加速保險公司執行企業風險管理的速度。目前國內保險業風險管理制度之實施，則仍屬於起步階段。
保險業屬於高度競爭及高度監理之行業，因此，如何在保持領先的競爭地位及提供優質的客戶服務的同時，亦能恪遵法令、落實內部控制制度及企業風險管理制度，進而創造出屬於自身的藍海策略，以期追求穩定持續成長的獲利，實為壽險業者必須重視的議題。
本研究探討目前保險業所面臨的風險及挑戰，分析金管會對保險公司重大裁罰之種類，並描述及探討個案公司實施內部控制、沙賓法案及企業風險管理制度之狀況與歷程，以及其可能遇到的瓶頸與障礙。本研究結果對於國內保險業實施內部控制、沙賓法案及企業風險管理的過程，可提供助益。 / Life insurance industry conducts business that requires approval from its regulatory authority. The industry provides an array of functions, such as managing risks, maintaining social stability, pooling and supplying funds, etc. In recent years, life insurance industry has faced with serious challenges due to its decreasing operating profit margin caused by low interest rates, volatility of foreign exchange rates, and deteriorating economic environment around the globe.
The bankruptcy among insurance companies is nothing new over the world. There were as many as 648 companies going bankrupt during 1978 to 1994. The causes of the aforementioned bankruptcy were many. For example, Japan companies became insolvent mostly due to investment losses; those in the U.S. were caused by insufficient reserves. Huge insurance claims for unpredictable natural or man-made disasters, such as 9/11 terrorist attack, hurricane Katrina, and the subprime mortgage crisis in the U.S., have attracted most companies’ attention worldwide to “enterprise risk management (ERM)”. Hence, Standard & Poor’s started in 2006 to apply the ERM analysis to its credit rating for the insurance industry, and this measure propels insurance companies into the implementation of ERM. Nonetheless, Taiwanese insurance companies are just at the inception of ERM.
Insurance industry must comply with stringent regulations while confronting keen competition. An insurance company must take a lead in competition, provide quality services to its customers, abide by regulations, and implement internal controls and ERM in an integrated fashion. In doing so, an insurance company can develop its own blue ocean strategy and maintain sustainable growth and profit.
This research probes into the risks and challenges faced by Taiwan insurance industry in dealing with various risks and challenges, including the serious sanctions by the Financial Supervisory Commission. We present a case study of local life insurance company with respect to its process of integrating internal control systems, compliance to Sarbanes-Oxley Act and implementation of ERM. A number of deficiencies, bottlenecks and obstacles were identified and analyzed, followed by related suggestions. Our results provide insights and helpful suggestions to the integration of internal controls, Sarbanes-Oxley compliance, and ERM for Taiwan insurance industry.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095932224 |
| Creators | 高美蓮, Kao,Mei Lien |
| 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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