銀行業應收帳款承購業務風險管理之研究

A Study on Risk Management of Factoring Business in the Banking Industry

林益聖(Yi-Sheng Lin)

指導教授 ： 高棟梁

淡江大學/商學院/保險學系保險經營碩士在職專班/碩士(2010年)

https://doi.org/10.6846/TKU.2010.00091

摘要

近幾年來，應收帳款承購業務日顯重要，隨著銀行經營環境丕變，業務日益龐雜，引發銀行業在辦理該業務時之風險管理大幅重視，銀行業實施風險管理之重要目標，是為了在損失發生前能以節約之原則，減少憂慮，符合外界規定，並善盡社會責任；在損失發生後能生存，繼續營運，維持收益穩定，以求繼續成長等。
透過本文之探討，可得到以下結論：運用風險管理之步驟於該業務上、能使該業務持續成長及拓展亞洲市場、加強該業務之傳承、加強該業務之相關人員對信用保險契約內容之認知及從案例分析中找尋可預防之方法。總而言之，我國銀行業辦理應收帳款承購業務時，潛藏著不少內、外部風險管理之問題需要克服，不宜以傲人之名目承購量及成長率自傲，或僅以承購量增加為目標，應將專業人員之培育及養成視為重要之課題，才能減少因業務認知、法規不熟、授信觀念錯誤及作業缺失而造成之財務及商譽損失，特別是在國際應收帳款承購業務及透過信用保險公司承保買方風險方面，銀行業之專業人員需要具備更進階之專業能力，唯有培訓足夠之專業人員，才能提升該業務在國際競爭力上。

關鍵字

應收帳款承購業務 ； 風險管理 ； 帳款承購商 ； 信用保險公司

並列摘要

Factoring business has becoming more important in the recent years for banking industry. As banking business environment change along with more complex business models, risk management is gaining attention as a key for control mechanism before loss is taken place and an act of good will as part of our social responsibility. Moreover, if loss actually takes place, it can assure the continuity of business operations with stable income and growth opportunity.
Through the research we can conclude the following: Application of risk management process in factoring business can ensure business growth and assist expansion in Asian markets, furthermore, it can strengthen knowledge amongst sales in terms of enhanced understanding of the credit insurance contract contents and case studies.In conclusion, Taiwan’s bank factoring business still have many hidden internal and external risk management issues that need overcome, it is not suggested to use only sales volume and growth as target and evaluation criteria. We should also recognize the need for educating and growing our professionals, to reduce difference in recognition and lack of knowledge in regulations and misconception that could lead to not only financial losses but also credibility of the bank. Especially in international factoring business and working with credit insurance company, we need to raise the bar to able to compete in the international arena.

並列關鍵字

Factoring business ； risk management ； factor ； credit insurance company

參考文獻

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