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    題名: 企業風險管理與公司治理之個案研究 : 以F公司為例
    其他題名: The study of enterprise risk management and corporate governance : the case of F company
    作者: 蕭雅文;Hsiao, Ya-wen
    貢獻者: 淡江大學會計學系碩士在職專班
    陳叡智;Chen, Jui-chih
    關鍵詞: 企業風險管理;公司治理;ERM;Enterprise Risk Management;Resource-Based View;corporate governance
    日期: 2010
    上傳時間: 2010-09-23 16:33:15 (UTC+8)
    摘要: 由於企業弊案頻傳,導致眾多利害關係人蒙受損失,亦對資本市場造成重大的衝擊。COSO於2004年發布「企業風險管理-整合架構」(Enterprise Risk Management-Integrated Framework, COSO ERM),期提供企業及高階管理者一個全面檢視風險組合的機會,並藉此提升企業價值。由於企業風險管理為遍及企業各層面之過程,以整體企業內部發展與營運為標的,與資源基礎觀點(Resource-Based View, RBV)之立論相近。此外,健全的企業風險管理機制為良好公司治理之基礎,透過企業風險管理機制之分析有助於瞭解企業公司治理的基本狀態及相關規範形成之背景。
    本研究以F公司為個案,採用深度訪談、實地觀察及文牘資料分析等質化方法蒐集研究資料,以瞭解個案企業風險管理制度之執行現狀,並以資源基礎觀點分析其實施企業風險管理之關鍵能力,進一步分析企業風險管理與公司治理之關係。研究結果發現個案企業之各項資源基礎能力藉由內部環境構面擴展至對整體企業風險管理之影響,亦即企業強化資源基礎能力亦可強化整體風險管理。其次,個案企業的企業風險管理與各公司治理構面均產生連帶影響,兩者存在互相引導、牽制同時產生管理效能的累積。在適當的管理之下,企業之風險管理及公司治理相關政策之內容及人員表現,亦產生環環相扣之影響。
    In recent years, management frauds and corporate scandals have had serious impacts on the stakeholders and capital markets. Committee of Sponsoring Organizations of the Treadway Commission (COSO) published Enterprise Risk Management-Integrated Framework (ERM) in 2004 to provide management a comprehensive review of the enterprise risk and hopefully to improve enterprise value. ERM concerns with entire business activities and focus on internal development and operations which is similar to the theory of Resource-Based View (RBV). In addition, the sound enterprise risk management mechanism is the foundation of good corporate governance. The analysis of enterprise risk management mechanism would help to understand the corporate governance of a company.
    This study uses in-depth interview, on-site observation and secondly data analysis to investigate the current status of the ERM in F Company. It applies RBV to analyze the company’s key abilities for adopting ERM. The relationships between F Company’s ERM and corporate governance are also investigated. The research findings suggest that F Company’s key abilities could influence its internal environment also extend to the whole ERM. If F Company could strengthen its key abilities then further improve ERM power. Secondly, F Company’s ERM and corporate governance could cumulate its management capability. Under proper management, ERM and corporate governance could be related to its performance closely.
    顯示於類別:[會計學系暨研究所] 學位論文

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