摘 要 本研究針對自八十四年起十年之間一連串發生重大危機事件的公司,探討與分析其發生原因,並試圖藉由2004年定版,確定已於2006年開始實施的新版巴塞爾協定(Basel II)中的三大風險類別解構企業重大危機事件所涉及的風險,以及所涉風險比率其背後所隱藏的真正意涵。 本研究嚐試將COSO 之ERM與Basel II 其分別在內部控制與風險管理領域作了比較和分析。本研究之結果如下: (一)發生危機事件的原因按所涉及風險種類分析,發現其中作業風險 所佔的比率最高,達60%。 (二)依會計師簽證報告書之意見等級,其中簽具「無保留意見」及 「修正式無保留意見」者,合計佔82%。 (三)按企業重大危機公司所選任之會計師事務所,並依照前五大和非 前五大會計師事務所分佈,前五大事務所佔72%。 (四)按企業重大危機公司之產業別分析,發現居前三大的產業分別為 電子業、鋼鐵業及建材營建業;其作業風險的發生比例分別為 63%、79%及50%。 (五)依發生重大危機事件之時間序列分析,發現集中在1998年至2001 年,三大風險在這四年中沒有明顯集中發生那一風險的趨勢。
ABSTRACT The purpose of this study is to study and analyze the main causes of those companies which fell in serious operational crises consecutively from 1995 to 2004. This study employs the 3 major types of risk defined in New Basel Capital Accord (Basel II, finalized in June 2004, and will be implemented in 2006)to categorize the risk incurring enterprise crises. This study makes analysis & comparison between the Basel II and ERM of COSO in the areas of Internal Control and Risk Management. The results are as follows. (一)60% of crises are incurred by the Operational Risk. (二)In the independent auditors’ reports, the “qualified opinion” and “modified qualified opinion” dominated 82% of the total. (三)72% of the companies incurring crises are audited by the Big-5 audit firms. (四)The top-3 industries where crises occurred most frequently are Electronics, Steel-making and Construction, with the percentages incurred by Operational Risk of 63%, 79%, and 50%, respectively. (五)There is no trend of concentration of crises occurrence incurred by any one of the 3 risk types during the period from 1998 to 2001.