新巴塞爾資本協定對本國銀行業作業風險之影響研究－以C銀行為例

The Impact of The New Basel Capital Accord On Operational Risk for Local Bank－A Case Study of C bank

杜信光(Shinn-Guang Duh)

指導教授 ： 李雅婷

淡江大學/管理學院/企業管理學系碩士在職專班/碩士(2006年)

https://doi.org/10.6846/TKU.2006.00443

摘要

隨著金融交易的全球化趨勢，銀行業之作業風險已由單純人為疏失，演化為複雜的網路犯罪或跨國性的集團詐騙，其作業風險之損失金額亦伴隨著科技的進步不斷擴大。為此，無論基於銀行管理作業風險或主管機關規範資本適足性之目的，銀行皆有必要進一步革新目前作業風險管理實務，建立更系統化之作業風險衡量、控制與評估分析之機制。
本論文在探討新巴塞爾資本協定對本國銀行業作業風險之影響研究，本研究嘗試以個案研究法，選取具規模且擁有百年歷史之金融機構為代表性銀行，並以該銀行作業風險管理為標的，進行半結構性深度訪談，期能為本國銀行業在2006年年底實施作業風險管理提供參考與因應，以規避因內部作業、人員及系統之不當或失誤，或因外部事件所造成的損失。
本研究對於新巴塞爾資本協定之作業風險的影響提出以下幾點建言：
1.作業風險管理應與銀行內部控制及稽核制度實施辦法相輔相成。
2.培養作業風險管理專業人才。
3.作業風險損失資料庫應即早建立。

關鍵字

作業風險 ； 新巴塞爾資本協定

並列摘要

With the globalization trend of the financial transaction, the operational risk of the banking has been already by the simple artificial careless mistakes, turn into the complicated network crime, or swindle in the international group, the progress that the amount of money of loss of its operational risk is also following science and technology is expanding constantly. For this reason, the purpose of the right foot that standardize the capital no matter on the basis of the operational risk of bank management or the competent authority, it is necessary for the bank to improve the risk management practice of the operational at present further, set up more systematized operational risk and measure, control and assess the mechanism analyzed.
Probe into new impact on local bank operational risk of capital accord of basel to study in this thesis, research this try with case research law, is it have scale and the financial institution with history of one hundred length of service is the representative ness bank to choose, go on semi structured interviewing , propose structure of studying- regard operational risk management as the target, carrying on the positive research, one can offer reference for the thing that the national banking will implement operational risk management at the end of the year of 2006 with answer, in order to evade because inside operational, the improper or faults of personnel and system, or because external incident losses caused.
The impact of the operational risk to new basel capital accord of this research proposes the following three points to suggest:
1. Operational risk management should be with control and audit the implementing method of the system to complement each other inside the bank.
2. Train operational risk management qualified personnel.
3. The risk of operational loses the database and should be set up early promptly.

並列關鍵字

Operational Risk ； New Basel Capital Accord

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