作業風險進階衡量方法之探討—計分卡法為例

The Research of Operational Risk Advanced Measurement Approaches for Scorecard Approach.

黃慕采(Mu-Tsai Huang)

指導教授 ： 丘駿飛

元智大學/管理學院/會計學系/碩士(2005年)

摘要

新版巴塞爾資本協定(Basel II)之實施，為目前世界各國金融監理機關與金融機構所最關注議題之一。我國目前雖然在積極推動適用新巴塞爾資本協定規範，但是國內金融機構在推行上，政策與適用的標準仍十分不明，除少數幾家金融機構已實際推動外，大多數的金融機構都還未實際執行，此外大部分的金融機構，多把注意力著重於市場風險與信用風險的監控管理，對於作業風險部分，則未加以重視。事實上作業風險對公司所造成的損害，不亞於市場風險或是信用風險所造成的衝擊。因此本研究提供國內外金融機構對作業風險控管的實際情形，或許可以作為我國金融機構在設計作業風險控管上的一個參考，希望能達到事前防範或避免作業風險的發生，事後減緩作業風險所帶來損失的目的。

關鍵字

新版巴塞爾資本協定 ； 作業風險 ； 進階衡量法

並列摘要

At present finance overseeing institution and the financial organization institute pay attention to the implementation of new Basel capital requirement (Basel II). The government in Taiwan now although aggressively impels to apply the new Basel capital requirement accord, but the policy and apply standard still are unclear. Most of the majority financial organs do not actually execute the new regulation, only few try to impel it. Generally in Taiwan, the minority several financial organs care emphatically about the monitoring management of market risk and credit risk, but regard the operational risk hardly. In fact, the harm of operational risk to even huger then those of market risk or credit risk Accordingly, this study of the present management of operational risk may be applied to design the management of operating risk for financial organization institute. Finally achieve the purpose: against or avoids the happening of operational risk event in anticipation the occurrence, afterwards decrease the loss of operational risk.

並列關鍵字

Basel II ； Operational Risk ； Advanced Measurement Approaches