銀行作業風險特徵及防範之探討

新巴爾資本協定﹝Basel II﹞已於2004年6月定案，並自2007年正式開始實行。也對爭議許久的“作業風險”名詞下了明確之定義。過往國內銀行欲將作業風險量化，所面臨的困難點為因內部損失資料庫的質與量不足，且未建置完善外部資料庫。為因應Basel II的實施，我國參考了國際上金融業者的相關做法，發現藉由「作業風險外部損失資料庫」的建立並透過損失資料分享機制，可協助銀行未雨綢繆，並以主動積極方式發現或預防作業風險。故我國銀行自2010年7月1日起開始辦理作業風險損失資料之報送事宜。筆者藉由2011年11月17日由聯合徵信中心公佈之作業風險外部損失資料庫相關統計資訊及親身經驗之案例相佐証。只要是發生損失，不論其影響程度為何，對單位而言就是百分百。為降低或避免損失，借鏡他人事件、事前縝密規劃與落實執行，將可有效消彌預期風險，進而將損失控制在最小。落實作業風險管理，健全金融體制，讓金融風暴及銀行弊端不再發生，使人人有保障、財產更安全，這才是研究本文的最終目的。

關鍵字

作業風險； Basel II ；作業風險外部損失資料庫

並列摘要

The Basel II was finalized in June 2004 and introduced in the year 2007. It solved the controversial definition of “operation risk” and clearly defines a parameter for the subject. In the past Domestic banks has tried to quantity operational risk，but are facing difficulties due to poor internal database in both quality and quantity, which leads to inability to build a working external database. Due to the implementation of Basel II, we referenced the practices of international finance companies and verify that by establishing "external operation risk loss database” and sharing the loss results, it can help banks to take precaution measures and proactively discover or prevent operational risks. Thus, our banks have started an “operation risk loss data” collection project since July 1, 2010. The author uses his own experience and the data collect of “external operation risk loss database” until November 17, 2011 by the Joint Credit Information Center to support this finding. Loss, regardless of the degree of influence, for the operating division, is a complete disappearance of revenue. In order to reduce or avoid losses, learning from others, carefully planned in advance and following through in implementation, can effectively minimize the expected risk, and thus the loss to a minimum. Implementation of operational risk management and a well establishing financial system helps prevent financial turmoil and Bank drawbacks. The final result is improving the protection everyone’s money and property, which is the ultimate goal of the research.