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    题名: 台灣壽險業風險管理機制對風險承擔之影響
    其它题名: Risk management and risk taking of life insurance industry in Taiwan
    作者: 林意芸;Lin, Yi-Yun
    贡献者: 淡江大學保險學系保險經營碩士班
    何佳玲;Ho, Chia-Ling
    关键词: 風險管理委員會;風控長;風險管理部門;風險承擔;Risk Management Committee;Chief Risk Officer;Risk Management Department;Risk Taking
    日期: 2014
    上传时间: 2015-05-04 09:47:04 (UTC+8)
    摘要: 近年來發生許多金融醜聞都突顯企業風險管理之重要性,也提高主管機關與保險業對風險管理的意識,因此主管機關修正保險業公司治理實務守則與頒布保險業風險管理實務守則,各壽險公司遵循相關法令規範設立風險管理委員會、風控長、風險管理部門等風險管理機制。本研究以2006年至2012年台灣23家壽險公司為樣本,檢視目前台灣壽險業之風險管理機制與公司風險承擔間之關係。
    實證結果顯示,設立風險管理委員會與風險承擔無關、設立風控長與風險承擔呈顯著正相關、設立風險管理部門與風險承擔呈顯著負相關。此外,自2015年開始,金管會要求保險公司風控長須具有獨立性,不可兼任其他業務或財務部門的職務,本研究發現當風控長兼任其他業務或財務部門的職務時,將減少公司所承擔之風險。本研究亦考量金控公司、家族企業與公開發行公司等不同組織結構之風險管理機制對風險承擔之影響,研究發現金控公司與家族企業其設立風險管理部門與非金控公司與非家族企業相較下,公司的風險承擔增加。此外公開發行公司設立風險管理委員會與風控長較非公開發行公司減少風險承擔的行為。在公司治理變數上,公司成立時間與風險承擔呈一倒U型曲線。公司規模、資產報酬率與風險承擔行為皆呈顯著負相關。
    The numerous financial scandals have highlighted the importance of enterprise risk management. Moreover, these have emphasized the idea that all life insurance companies in Taiwan should follow regulations to establish a risk management committee, chief risk officer (CRO), and risk management department. This study examines the relationship between risk management mechanism and risk taking in Taiwan’s life insurance industry. The study sample comprises 23 Taiwanese life insurance companies from 2006 to 2012.
    Empirical results show that the establishment of the risk management committee is unrelated to risk taking. The relationship between the appointment of a CRO and risk taking is positively significant. Finally, the establishment of a risk management department is negatively correlated with risk taking.
    This study also considered the risk management mechanisms of different organizational structures, such as financial holding companies, family groups, and public companies, as well as the impact of risk taking. Financial holding companies and family groups are significantly correlated with the establishment of a risk management department and risk taking. The relationship between the establishment of a risk management committee and appointment of a CRO, and risk taking in public life insurance companies is negatively significant. The age of a company in relation to risk taking is an inverted U-shaped curve in terms of corporate governance variables. Firm size and return on assets are also negatively correlated with risk taking.
    显示于类别:[風險管理與保險學系] 學位論文

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