風險管理為辨識、衡量、監控、及控制風險的過程，本研究除了對於這四項作業風險管理的核心內容予以逐項探討外，另分析近年來國內外作業風險個案發生的原因，介紹巴塞爾銀行監理委員會與先進國家的作業風險監理指南，及作業風險管理實務調查報告並進行分析。
作業風險的特徵為分布範圍很廣、類型多樣化、難以預測、且可能造成銀行重大損失。國內外曾發生的作業風險個案顯示，作業風險的重要性不亞於市場及信用風險，銀行應積極強化作業風險管理，透過落實公司治理與內部控制的執行，將有助於降低作業風險，建立作業風險損失資料庫將是量化作業風險所不可或缺的。國際的作業風險管理趨勢顯示，雖然目前各國對於作業風險的管理已有進展，但仍不及其他領域的風險管理成熟。銀行應建立作業風險管理架構，成立專責部門負責作業風險管理，量化作業風險為目前國外大型銀行的趨勢，惟尚未出現一些標準的模型；結合使用質化與量化風險評估工具可達較佳的管理效果，高階管理人員積極參與及支持作業風險管理活動，經由調整銀行風險文化及創造適當的誘因以執行風險控制策略，則為有效管理作業風險的關鍵。
在作業風險的管理策略方面，對於無法控制或部分可控的風險，實務上可採行保險、委外、透過資本市場等方式來移轉風險，或是以緊急應變及持續營運計畫來降低作業風險所帶來的衝擊。先進國家的監理機關及銀行，無論在作業風險管理上的經驗、方法、及技術，均明顯較我國進步。由於各國的經濟金融情況不同，不同銀行間也有明顯的差異，在參考先進國家的做法時，監理機關及銀行仍應根據我國的實際情況加以調整，重點在於銀行應在成本—效益的考量下，視金融機構的營運規模、業務性質、及風險概況發展適合本身的作業風險管理制度。 / Risk management is a process of indentify, assess, monitor and control/mitigate of risks. The study discuss these four core elements in operational risk management. Analysing the reason of operational risk management failure by introducing the loss events in which domestic and overseas financial institutions. Besides, in order to assist financial institutions in understanding the international trends in reinforcing operational risk management. The study introduce the papers of survey of industry practice in the management operational risk and the supervision guideline for operational risk management in the USA, the UK, Japan, and Hong Kong.
Operational risks is everywhere in the business environment. As such, they will vary significantly from organization to organization. The most important types of operational risk involve breakdowns in internal controls and corporate governance. The loss event database is the most helpful tool. In general, qualitative assessment is simpler but no use for capital allocation. The best results have been obtained in applying both qualitative and quantitative techniques. Operational risk management must have the support and involvement of senior managers. They can send the message that operational risks are important, that they deserve attention, and management will allocate resources accordingly. In addition, a separate head office operational risk function has emerged, responsible for developing the operational risk management framework, consolidating information, consulting with the business units, and monitoring the enterprise-wide effectiveness of operational risk management.
The risk management strategies execute to uncontrollable or part of controllable risks, except use risk capital to retain some amount of risk, some way for transferring risk involve hedging, insurance, outsouring, use financial derivatives to offset losses. Contingency planning aims to prevent a business disaster from occurring when a very rare event strikes the institution. It should be noted that risk profiles vary among financial institutions, indicating that the most effective method of risk management also may differ among institutions. Financial institution should endeavor to develop operational risk management system after considering its cost-benefit according to their own scale, nature, and risk profile.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0929210401 |
| Creators | 陸珊珊, Luh, Shan Shan |
| 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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