- 學位論文
營業中斷風險與保險轉嫁策略之研究─以紡織相關產業為例
The Study on Business Interruption Risk with Insurance Transfer Strategy for the Textile Industry
摘要
過去五十多年來，台灣以出口帶動成長的外向型市場策略發展，紡織產業即扮演了舉足輕重的角色，為早期台灣最主要的出口產業，近年來更致力於研發新產品，拓展國際市場，使得發展悠久的紡織產業成為台灣產業結構中最完整的生產體系，亦為世界紡織品消費市場主要供應來源之ㄧ。隨著全球經濟環境的變化，產業條件的改變，企業可能面臨的損失風險隨之增加，除了實質資產的直接損失危險外，因發生意外事故而間接導致企業之利潤損失危險其重要性亦不容小覷，ㄧ旦發生營業中斷之情事，將對企業造成莫大的衝擊，更無法忽略營業中斷所帶來的重大危機，尤以紡織業係為台灣主要經濟產業之一，對於整體社會無不背負著莫大的責任重擔。 本文藉由蒐集紡織產業及風險管理等相關資料文獻，針對紡織產業在經營或生產過程中，察覺或發現其可能發生的危險並加以分析研究，進而建議企業於規劃營業中斷保險時應特別注意之事項及如何選擇對企業有力的保險利基點，作為其評估財務風險、利用保險轉嫁策略的參考，以提供予企業有效的風險管理策略及安排適當的營業中斷保險規劃，期使紡織業者永續經營之目的。
並列摘要
Over the past 50 years, Textile Industries played a critical role as the export-led growth drove the extension of export-oriented market in early Taiwan economic strategy. The industry devoted to create new products and develop international market and enabled the development glorious spinning and weaving industry to become the most complete production system in Taiwan industrial structure. For the Textile market, Taiwan is one of the main suppliers around the world. With changing the industry structure and global market, Risk Management is more and more important for a Textile company than before.In case of the damage occur, the loss is not only property but also profit, which is very importance for a company to feature in management. It will be an enormous impact on business if a company occurs business interruption. This is crucial to Textile industry especially, one of major industries in Taiwan because of it is an example to others industry. This article collects the spinning and weaving industry and the risk management and other related information to observe and discover the potential risks and analyse those during the operation and process in the Textile Industry. It recommends enterprise as need a Business Interruption plan, what is their concern , how to select the best terms and conditions of insurance, to evaluate the financial risk , to transfer risk by insurance, to provide an efficient risk management, to arrange a suitable Business Interruption plan. These make Textile Industry operation forever.