| Abstract: | 從近幾年高科技半導體產業所發生的重大意外事件中可知，營業中斷保險對移轉企業營運危險，其重要性與日俱增。但過去高科技半導體產業投保營業中斷保險的情形，不如投保附加地震險或颱風洪水險來得受重視。探究其原因，除業者對營業中斷保險承保範圍不甚熟悉外，大部分可歸咎於其危險管理人員對營運過程中所可能面臨之危險缺少認知，以及缺乏適當的保險金額評估工具，以至於企業在投保營業中斷保險時，對營業中斷保險金額之估算產生困難，因而降低其投保意願。
本研究主要著重在剖析高科技半導體產業所可能面臨之營運中斷危險，以及如何規劃妥善的營業中斷保險，包括營業中斷保險金額的新估算方法－營業中斷危險分析法的運用，以及此新方法與傳統方法－損益表工作底稿法的不同。此外本研究亦分析實際個案，藉以瞭解營業中斷危險及其相關保險之安排情形。最後，就目前有關高科技半導體產業投保營業中斷保險所面臨的問題提出相關建議，期能使高科技半導體產業投保營業中斷保險時，能獲得最適切而充分的保障。
Following the several big losses resulting from high-tech semiconductor industry accidents occurred in recent years, it’s obvious that business interruption Insurance has become more important in transferring the business interruption risks. But, in past years, the high-tech semiconductor industry paid much less attention to business interruption insurance than the additional coverage of earthquake, typhoon and flood. The reasons, except for the lack of coverage knowledge of business interruption insurance, are apparently that the risk managers of high-tech semiconductors manufacturing industry take the blame for the lack of know-how to the business interruption hazards during the period of business operation. Meanwhile, due to the shortage of ways to properly evaluate the business interruption risk, it’s hard to estimate the maximum loss when business interruption is occurred. Therefore, the risk managers of high-tech semiconductor industry will reduce the intention to insure such a risk.
In this paper, we intend to analyze the business interruption risks that the high-tech semiconductors manufacturing industry might face in the process of operation and hope to arrange a proper business interruption insurance program to protect this kind of risks. Also, we introduce a new method, Business Interruption Analysis Method, to estimate the reasonable insurable value of business interruption risk, and compare this new method with the traditional method, Income Statement Worksheet Method, to find the strengths of the new method. Besides, we will present the possible financial impact of and the related insurance arrangement for business interruption risk through a case study. Finally, we propose adaptive suggestions for solving the problems that the high-tech semiconductor industry may suffer in arranging the business interruption insurance, and hope the industry will get a satisfactory protection for its business interruption risks. |
