台商營運模式、商業銀行往來業務與作業風險三者之互動-以台灣地區商業銀行為例

NCUIR > School of Management at National Central University > Executive Master of Finance Management > Electronic Thesis & Dissertation > Item 987654321/12349

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/12349

Title:	台商營運模式、商業銀行往來業務與作業風險三者之互動-以台灣地區商業銀行為例
Authors:	高懿芳;YI-FANG KAO
Contributors:	財務金融學系碩士在職專班
Keywords:	兩岸三地營運策略;作業風險;operational risk;operating strategies
Date:	2006-06-26
Issue Date:	2009-09-22 14:45:53 (UTC+8)
Publisher:	國立中央大學圖書館
Abstract:	兩岸間的金融、經貿往來，日益頻繁，帶領台商跨足兩岸三地業務，甚至邁向全球化行銷。台商企業藉由境外公司的設立，以多樣化的組織模式進入大陸經營，伴隨著組織模式的不同，本研究將其區分為五種營運模式，分別為1.台灣接單，大陸生產，2.境外接單，大陸生產，3.大陸接單，大陸生產銷售，4.台灣接單生產，美國或其他地三地區銷售，5.全球運籌。在這此五種營運模式下，台商企業可以不同的主體，向「台灣境內之銀行」、「台灣OBU及其海外分行」、「境外銀行」與「大陸之銀行」四方面進行授信業務的申請，籌措營運相關資金。台灣地區商業銀行在業務拓展之餘，其作業風險為何？為本研究探討的重點，因此，先就台灣地區目前作業風險實施概況及理論，進行說明，並針對資本計提方式中的指標法、標準法及選擇性標準法，進行試算，提出兩種看法，一為以標準法進行資本計提將較節省資金成本，二為選擇性標準法在國內利差小於十大工業國的平均利差情況下，應謹慎使用，因其將會有多計提資本的可能。再者，研究中以個案研究的方式，對兩岸三地企業金融業務的作業風險進行分析，提出可以先對可能發生的損失類型進行分類，並以風險比對的方式，釐清損失問題的重要順序，進一步設立各業務關鍵指標，作為日後控管的追蹤指標等，三大步驟來進行。如此，將可完整建構整體作業面的風險控管，非單一點的事件分析。而各關鍵指標的選定與設立，則與各銀行管理方式及業務特性、作業模式息息相關。此外，就銀行整體發展策略與內部控制結合的方法來說，提出可以用平衡計分卡(BSC)與COSO的企業風險管理架構（Enterprise Risk Management Framework;ERM）兩者結合交互運用的方式來達成，一方面藉由平衡計分卡正確的釐清、執行策略，並選出達成目標的相關衡量指標，另一方面則藉將平衡計分卡的相關衡量指標連結於COSO的ERM控管層面中，結合策略與風險控管的指標，將避免銀行多頭馬車情形，並可落實組織目標於風險控管之中，最終，達到績效與風險控管共贏的局面。 There are more and more financial and trading activities cross taiwan strait in recent years. Taiwanese businessmen also step into global marketing from Taiwan, Mainland and Hong Kong. Taiwanese companies enter Mainland by offshore companies with diversified organizations. This study will discuss these five different operating strategies: 1. Order receive in Taiwan and production in Mainland; 2. Contract in offshore and product in Mainland; 3. Contract, production and sale in Mainland; 4. Contract in Taiwan, Sale in U.S. or other places; 5. Global logistics. In those five managing modes, Taiwanese companies can raise fund by crediting application from 1. Banks in Taiwan; 2. OBU of Taiwan and overseas branch; 3. Offshore banks; 4. Banks in Mainland. The point of this study is to discus what is the operational risk when commercial banks of Taiwan expand their business. At first, we will explain the real executing status and theory of operational risk. Then three approaches in capital measurement will be applied to calculate. There are two results here. First is to use the standardized approach will save more capital cost. Second is the alternative standardized approach should be used carefully when the average interest-margin in Taiwan are smaller than it in the ten major industrialized countries. Therefore there will be possible to have more capital measurement. The operational risk of financial transaction for companies in Taiwan, Mainland and Hong Kong also be discussed by case study. At first, the possible loss will be categorized. Then the priority of loss will be clarified by risk-comparison method. Furthermore, some key indexes of transaction are established to be the tracking index for risk control in the future. Therefore the whole control of operational risk, not only analysis of single event, can be established. Especially, the selection and establishment of key index are highly related with management style, characteristic of transaction and operational style of banks. In the end, from the combinational method of whole developing strategy and inside control for the bank, we propose to use Balanced Scorecard (BSC) and Enterprise Risk Management Framework (ERM) of COSO. BSC is used to clarify and to execute strategy. Then the relevant index of reaching goal will be selected. Next, the relevant index in BSC with ERM of COSO will be correlated. The multitasking can be avoided if the indexes of strategy and risk control are combined. In addition, the goal of organization will be implemented under risk control. Finally, we can get win-win of performance and risk control.
Appears in Collections:	[Executive Master of Finance Management] Electronic Thesis & Dissertation

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