| 摘要: | 為了能夠落實及履行公司治理的宣誓，以及承諾為防止脫法行為之發生、強化對公司經營之管理權責之外，及確保所有與公司有關事項等信息正確且即時地揭露，是保險公司或企業個體藉以永續經營、成長、茁壯及吸引廣大投資人及資金提供者信心之基本條件與責任，故而，公司治理是企業個體改革中最重要的一環。
保險業營運可能面臨之風險包括市場風險、信用風險、流動性風險、作業風險，保險風險及資產負債配合風險等，這些風險在過去係由資產面的財務與投資等人員，以及負債面的核保與精算等人員分別負責監督控管；然而，保險公司所面臨的風險日益複雜，且各類風險間亦存有相互影響之狀況，因而最近這幾年風險管理意識漸漸抬頭，公司除了訂定個別風險限額及風險容忍度外，亦需考量公司自有資本來擬定公司整體之風險胃納。風險管理的概念亦由個別的風險控管，進而發展至公司整體的風險管理。
本研究對於以往公司治理、風險承擔與公司經營績效之兩方面作深入探討，研究之樣本將產業設定為保險業，在以往的文獻較少有人去探討，受到金融海嘯之影響，外國保險業深受嚴重的影響，公司治理又被廣受的討論，故公司治理也是近年來的企業經營管理的熱門議題。
In order to fulfill the oath of corporate governance and prevent illegal behavior to strengthen the company''s management responsibilities, and ensure the company that all information is accurate and real-time disclosure is Insurance company or business entity to sustainable management, grow strong and to attract the majority of investors and capital providers the confidence of the basic conditions, therefore, corporate governance is the most important chain of the reform in business entity.
Risk insurance operations may face include market risk, credit risk, liquidity risk, operational risk, insurance risk and balance with the risks, these risks in the past by the asset side of the Department of Finance and Investment personnel, as well as the liability side of the underwriting and actuarial were responsible for the supervision and control; However, the risk faced by insurance companies increasingly complex, and there are also various types of risk between the mutual influence of the situation, and thus the last few years risk management awareness gradually rise, set the company apart from individual risk limits and risk tolerance, but should also consider the company''s own capital to develop the company''s overall risk appetite. The concept of risk management also increased individual risk management, and to develop to the company''s overall risk management.
In this study, the previous corporate governance, risk-taking and the two aspects of the company''s operating performance for in-depth discussion of the study sample set insurance industry, in the past, fewer people go to discuss literature, affected by the financial crisis, the foreign insurance deep seriously affected by corporate governance has been widely discussed, it is also a corporate governance in recent years business management school of learning. |
