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台灣溫泉旅館業企業風險管理應用之研究

The Application of Enterprise Risk Management for Hot Spring Hotel Industry in Taiwan

摘要


本文旨在探討國內溫泉旅館業面對經營風險運用企業風險管理策略現況與實施企業風險管理阻礙因素以及主管不同特性之認知差異。對全國溫泉旅館業主管採比例抽樣與配額抽樣進行問卷調查,有效問卷417份,有效回收率72.40%,採描述統計、t檢定與單因子變異數分析進行資料分析。研究結果顯示:企業風險管理策略運用以「風險自留」最多,「完全不予理會」最少;風險管理策略運用於「災害風險」次數最多,「政策法律風險」最少;執行企業風險管理阻礙影響,以「內部缺乏專業風險管理人才」之阻礙影響最高;溫泉旅館主管不同變項對企業風險管理阻礙影響上,在年齡、教育程度與職階均達顯著差異,性別、服務年資與服務部門皆無差異。

並列摘要


This study was aimed to explore risk management strategies when facing business risks and risk management constraints for hot spring hotel industry in Taiwan. Meanwhile, it was to explore whether there exist significant differences between different managers characteristics. Questionnaire survey was used to collect data, 417 valid questionnaires were obtained and valid rate was 72.40%, from managers of hot spring hotels and the participants were selected by proportional allocation sampling and quota sampling in this study. The statistical tools of descriptive statistics, t-test, and one-way ANOVA were used to analyze these data. The results showed:Risk retention was used the most in all risk management strategies and risk disregard was the least. Risk management strategies applied the most to disaster risk and policy and legal risk was the least. <||>lack of competent risk management staff<||> was the major barrier when proceeding risk management work. There were significant differences on managers' age, educational level, and job position for the barriers of proceeding risk management work, but there were not found differences on Employees' sex, working seniority, and department.

參考文獻


會員名錄
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被引用紀錄


周蘭瑜(2016)。壽險業自我風險及清償能力評估機制之探討 -以作業風險為例〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846/TKU.2016.00158

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