企業風險管理架構與授信組織探討—以C公司為例

Enterprises Risk Management Framework and Credit organization--A Case Study of C Company

游騰毅(Teng–Yi Yu)

指導教授 ： 丘邦翰

元智大學/管理學院/管理碩士在職專班/碩士(2011年)

摘要

美國次級房貸所引起金融風暴，使企業在公司治理更注意風險管理的重要性。金融業有BASEL資本協定，持續發展風險管理架構。而針對一般企業對企業(B to B)在交易行為及經營風險，可參考美國國會COSO 委員會風險架構。
企業風險管理是個大議題，台灣企業組織以中小企業為主的企業型式，中小企業的風險管理一般較注重於營業活動，而信用交易違約(Credit Default)風險的管理，為中小企業主要風險管理活動。
一般企業B to B的交易存在交易雙方資訊落差，需要專業信用交易或風險管理人員的設置。而信用交易風險與金融業信用風險管理類似，本研究動機之一在於，研究金融業的風險管理例如巴賽爾資本協定及COSO 委員會風險架構，是否可做為企業建構風險管理組織的參考，來建構企業信用交易的組織、人員、政策的探討。組織或人員的設置對信用交易風險，對企業授信決策的控制點(信用管理流程中主要的改變之處)變化的探討，為本研究動機之二。
本研究企圖整合各家風險管理架構，找出其共通點，及利用個案的經驗，做為企業設置企業風險管理架構的參考。達到風險管理組織的控制及降低倒帳及違約風險，完成利潤及風險的兼顧，找出一般公司最佳的風險管理架構，為本研究目的。
針對個案公司2008年建立徵信部門組織前後，2005年至2010年的應收帳款轉呆帳數字及對比同業同一時期呆帳數字及本國銀行業同一時期逾期放款比率數字的變化，觀察C公司在新公司立之後是否對公司改善情況較同業優良。另本研究對代表公司各部處主管或業務，經歷過本次組織變革的成員進行了解在本次風險管理組織成立前後，觀察對公司的影響及變化，從中了解過去呆帳案件風險因子與業務人員經驗交叉比對，以歸納出公司改變的控制點及對公司逾期放款的特性做了解。

關鍵字

風險管理 ； 管理架構 ； BASEL ； 信用風險 ； 組織變革

並列摘要

The financial turmoil caused by the US subprime mortgage crisis without doubts indeed enables enterprises pay heed to the importance of the risk management in the light of corporate governance more than ever. The financial sector depends on the Basel Accords and continues to develop the risk management framework. And as for general business to business (B to B) in the light of transaction behaviors and operational risks, it may refer to the U.S. Congress COSO risk framework.
Enterprise risk management is a major issue. In Taiwan, the small and medium enterprises account for the bulk of the industry, and for such sizes of enterprises, the risk management they adopt in general focuses on business activities, for the credit default risk management is as the main activity in the light of the risk management.

Information concerning B to B transactions among genera enterprises differs from one another, and due to this reason, the installation of the professional credit transaction or risk management staff is very necessary. Credit transaction risk and financial credit risk management are similar to each other in certain ways. One of the motivations of this study is to look into whether the risk management with the financial industry such as the Basel Accords and the COSO Commission Risk Framework is practicable to be used as the reference resources in the face of the risk management organization construction for enterprises, to set up organizations, staff, and policies in the light of enterprise credit transactions. The second motivation of this study is aiming at discussing the effect of the installment of the organization or staff towards the credit transaction risk and the control point (the major change in the credit management process) of the enterprise credit decisions.
This study attempted to integrate various risk management frameworks to identify the common points, and used case experiences as the reference resources of enterprise risk management framework construction. The purpose of this study was to achieve the control of risk management organization, reduce the back account and default risk, complete concerns towards both profit and risk, and find out the best risk management framework for general corporations.

As for the case company which established the credit department organization in 2008, we compared the figure of doubtful accounts receivable transferred from 2005 - 2010 to the bad debt figure of the same period of the industry and the NPL ratio of the same period of the native banking industry to see if the improved situation of the company was better than others. In addition, the study also carried on an understanding of influences and changes to the company after the risk management organization was established through executives or business agents from each department, those who went through the organization reform, and learned about the risk elements of past bad debt cases and cross-matched them with business agents’ experiences in order to sum up the control point of the company’s changes and have a deeper understanding about characteristics of the company’s NPL.

並列關鍵字

Organazational Change ； Risk management ； Management Framework ； BASEL ； Credit Risk

參考文獻

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