本研究主要為探討台灣實施ORSA之概況。藉由個案壽險公司之保單行政作業風險為例，來瞭解壽險業作業風險之管控機制，並論述利用資訊系統及裁罰案提昇作業面效益之可行性，最後再分別對監理機關、保險業者、從業人員及未來研究提出建議，以供參考。 In 2010, upon the quality request of EU Pillar 2 of solvency Ⅱ(including internal control, risk management and supervisory mechanism inspection procedure), IAIS has implemented international supervisory mechanism principle ICP16 named as " solvency of enterprise risk management " to construct integrative framework of the rick management mechanism, ensure the financial development of insurance enterprise. Own Risk Solvency Assessment(hereinafter "ORSA") is the core of the risk management of Pillar 2 of solvency Ⅱ. All the members in the world now start to implement ORSA mechanism, ORSA has been implemented Taiwan in August 2015 and the competent authority requests each insurance company to submit the first ORSA supervisory report before July 31, 2016. This study is to introduce the content of ORSA and discuss the implementation in Taiwan. By analyzing the insurance policy administration of a life insurance company, we can know the risk control mechanism of life insurance enterprise. Furthermore, by analyzing the information system and administrative sanctions, we can improve the administration efficiency. In the end, we propose the conclusion and make the suggestion to supervisory authority, insurance enterprise and their employees and hope this study can help the implementation of ORSA in Taiwan.
