銀行業應收帳款承購業務作業風險控管之研究

The Study of Factoring in Banking Industrial on Operational Risk Management

謝淑芬(Shu-Fen Hsieh)

指導教授 ： 潘玉葉

淡江大學/商學院/國際貿易學系國際企業學碩士在職專班/碩士(2006年)

https://doi.org/10.6846/TKU.2006.00173

摘要

應收帳款承購業務(以下簡稱承購業務)是目前國際金融市場上，發展最快速、業務量成長最高的新興金融商品之一。自1996年以來，承購業務市場呈穩定成長，未來數年，因大陸地區為全球廠商積極開發之區域，亞洲地區承購業務量持續快速成長應可期待，為國內銀行必爭之地。

隨著銀行經營環境丕變，業務日益龐雜，引發作業風險的可能性大幅提高，有鑑於此，國際清算銀行巴塞爾銀行監督管理委員會業於二○○四年六月發布「資本衡量及適足性國際規範」（簡稱「新巴塞爾資本協定」），其主要目的係藉由「最低資本需求」、「監理審查」及「市場紀律」等三個支柱，以強化銀行體系風險管理制度。銀行若能及早建立較具敏感度的風險管理機制，必能在競爭激烈的金融環境下，取得較佳的競爭優勢，加強作業風險概念，將有助於未來銀行在風險控管的發展，國內金管會亦將此部份列為對金融機構未來努力推展的部份，可見得銀行作業風險管理之重要性日益提高。

觀察近年來學者一般多專注於協定內容建議及討論，尚未論及作業風險部份。鑑於承購業務是目前國內金融機構積極推展的新興金融商品之一，而應收帳款融資是屬於授信業務的一種，普遍上均以信用風險為最主要考量，惟有關承購業務的整體作業流程管理尚未臻成熟，更突顯出該業務作業流程風險控管之重要性，本人從事金融機構多年，現於授信部門負責相關業務的工作，本研究認為在授信的作業風險管理之概念應予加強，此為延伸探討的主要部份。

研究發現如下:
1.本國銀行業對應收帳款承購業務的認知已逐年成長。
2.法令不健全。
3.對作業風險控管概念尚待加強，應落實相關管理作業。
4.銀行相關電腦作業平台普遍未能有效率支撐相關業務需求。
5.銀行業在承購業務的風險分擔程度，國內部份以承做上市櫃公司為主，未投保居多；國外部份一般以透過進口承購商方式為主。

關鍵字

應收帳款承購業務 ； 作業風險 ； 應收帳款融資 ； 授信業務

並列摘要

In recent years, factoring is one the fastest developing financial products in the global market; since 1996, Owing to mainland China’s rapid economic development and since most multinational corporations and manufacturers want to enter its growing market, one can expect the same growth in the Asian region. Thus, factoring among Taiwan banks is a must.

As bank fast-changing management environment, the business is numerous and jumbled day by day, the possibility which causes the operational risk improves by a wide margin. In view of this, the bank of Basel of Bank for International Settlements announced that ' International Convergence of Capital Measurment and Capital Standards, A Revised Framework ' June of 2004 (abbreviate by ' Basel II), The Committee is in purpose by ' Minimum Capital Requirements ', ' Supervisory Review Process ' and ' Market Discipline 'etc. pillar of three pieces, in order to strengthen the system risk management system of the bank. It will contribute to the development that the bank accused of being in charge of in the risk in the future. The importance of improving operational risk management becomes more and more crucial. This is the reason why the human factor in operational risk management is mainly the focus of this study.

Observing the scholar in recent years is generally absorbed in the content of the protocol proposing and discussing more, have not touched upon the part of operational risk yet. In view of this, factoring which the domestic financial institution activelies promotes at present is one of the new developing financial goods. Factoring financial is belonged to loan department , generally with credit risks for consider while being main. The whole operational procedure management of factoring has not become ripe yet. The importance of showing the factoring procedure of operational risk. Because I have been engaged in the financial institution for many years, awarding the work that departments are responsible for the relevant business now at present. This research shows that the concept of loan management of operational risk should be strengthened. Based on this, it is the main part of this research to study and extend.

The findings of the study can be summarized as the following conclusion:
1.The cognition that the bank underwrited factoring has already made progress.
2.The decree is imperfect
3.Accuse of being in charge of waiting to strengthen in concept to the operational risk, should implement and manage the homework relevantly
4.As to factoring, relevant computer homework platforms generally fail to support the relevant business demand efficiently.
5.The bank underwrites the degree of allocation of risks of the factoring, the domestic part relies mainly on bearing and making the listing company , it is in the majority not to insure ; the foreign part generally relies mainly on Import Factor.

並列關鍵字

Factoring ； operational risk ； account receivable ； loan

參考文獻

30.蔡世強(2004)，公司財務舞弊模式之研究-以博達科技股份有限公司為例，國立台北大學國際財務金融碩士在職專班。

33.劉懷德(2004)，淺析銀行作業風險管理，交銀通訊，頁4。

43.國立中興大學法律學研究所主譯，美國統一商法典及其譯註，台北:台灣銀行經濟研究室，1979年版。

10、http：//www.procomp.com.tw 博達科技股份有限公司網站 及公開說明書，頁8， 90年6月。

6.李美雀(2005)，從富邦錯帳事件看企業風險管理，會計月刊，第238期，頁66~78。