從企業信評論產險業辦理法令遵循評等之可行性

The Feasibility of Compliance Rating on the Insurance Industry from the Perspective of Corporate Credit Evaluation

呂明杰(Ming-Chieh Lu)

指導教授 ： 陳瑞

淡江大學/商管學院/保險學系保險經營碩士在職專班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00434

摘要

檢視2013年保險業（含保經、代）截至6月止，總計遭主管機關裁罰件數31件，裁罰金額達新台幣41,880仟元，受裁罰之保險業者遍及產、壽險公司及保險經紀人與代理人公司。究其原因主要乃是未落實法令遵循作業，而違反相關法規致裁罰。 法令遵循制度屬於事前的預防機制，具有監督企業是否依循法令運作之基本功能。在事前將法規、公司內規等規範進行辨認更新，並與公司內部相關單位溝通，衡量法規如何落實，最後提出建議應如何執行才能達到法規的要求。法規命令在經過法令遵循制度的流程，便能有效確保公司相關單位對法規有充分的了解，如此才能夠有效落實法規的遵循，排除可預見之法律風險。 本研究採用文獻分析、歸納研究及比較研究法。首先，透過文獻分析整理目前有關信用評等、公司治理及法令遵循相關理論基礎；其次，以歸納研究及比較研究法，將有關法令遵循做一陳述；最後，再歸納出產險業辦理法令遵循之可行性。本研究之論述希望能提供台灣產險業在法令遵循落實之參考，以發揮公司治理之最大功能。

關鍵字

法令遵循 ； 公司治理

並列摘要

As of the end of June in 2013, a number of insurance business firms (including insurance agents and brokers) have been punished by the competent authority in 31 cases of offenses, and the fines involved amounted to NT$41.88 million. These insurance firms covered the businesses of property insurance companies, life insurance companies, insurance agents, and insurance brokers. The main cause of the punitive action was the failure to comply with the applicable legal rules, to the extent that punishment was given.
Compliance is a matter of preventive measure, which entails the monitoring of the enterprise in abiding by applicable legal rules in its operations. Under the system of compliance, applicable legal rules and the internal code of the company will be identified and updated regularly. In addition, related segments of the company shall engage in internal communications for assessment of the proper enforcement of the compliance system, with the final proposal of running the system in conformity with legal requirements. Through the process of the compliance system, applicable legal rules can be fully understood by related functional units of the company effectively. This is the only way to ensure compliance with applicable legal rules and eliminate anticipated legal risk.
In this study, the review and analysis of literature, inductive analysis, and comparative methods will be used. First, related literature will be reviewed and summarized as the theoretical foundation of credit rating, corporate governance, and compliance. Secondly, applicable legal rules will be described and elucidated through inductive and comparative methods. Finally, the feasibility of a compliance system applicable to the insurance industry will be induced. This study is an attempt to serve as a reference for the insurance
industry of Taiwan in performing corporate governance in its entirety.

並列關鍵字

Compliance ； CorporateGovernance

參考文獻

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