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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 黃崇興(Chung-Hsing Huang),廖咸興(Hsien-Hsing Liao) | |
dc.contributor.author | Chi-Lin Tsai | en |
dc.contributor.author | 蔡季霖 | zh_TW |
dc.date.accessioned | 2021-06-16T03:45:11Z | - |
dc.date.available | 2020-03-13 | |
dc.date.copyright | 2015-03-13 | |
dc.date.issued | 2015 | |
dc.date.submitted | 2015-02-05 | |
dc.identifier.citation | 一、中文文獻
1.一銀產經資料(2003),《淺談 Basel II 對金融業之影響》。 2.中華民國銀行公會(2011),《銀行風險管理實務範本》。 3.王怡心(2013),《新COSO原則介紹》。 4.王榮洲(2006),《銀行因應新巴塞爾資本協定(Basel II)實施在作業風險管理作法研究》。台北:國立台北大學國際財務金融碩士在職專班。 5.台灣金融研訓院(2006),《風險管理理論與方法》。台北:台灣金融研訓院。 6.台灣金融研訓院編譯委員會(2004),《風險管理》。台北:台灣金融研訓院。(Crouhy M., Galai D., Mark R. (2003) Risk Management. New York:McGraw-Hill) 7.李三榮(2002),《Basel 2 簡介,新巴塞爾資本協定及其對金融業之影響》,台灣金融研訓院,pp.108 8.李佩芝譯(2005),《金融機構作業風險的衡量與管理-工具、技術與其他資源》。台北:台灣金融研訓院。(Marshall C.L.(2001). Measuring and Managing Operational Risks in Financial Institutions – Tools, Techniques and other Resources. London:Wiley) 9.李郁怡(2006),《創造價值的風險管理策略》,管理雜誌,200611。 10.李增昌(2005),《新巴塞爾資本協定對銀行作業風險規範之研究》。高雄,國立中山大學管理學院。 11.沈大白、黃追(2004),《簡介COSO之企業風險管理(草案)及BIS之作業風險管理暨監督準則》,管理會計第67期,頁41-62。 12.沈中華(2003),《「Basel II的缺點及改善建議》,台灣金融財務季刊,第四輯第一期,第1-18頁。 13.沈中華、賴柏志、張家華(2005),《總體經濟因素在 Basel Π 資本適足率公式的內涵及意義》,金融風險管理季刊,第一卷第二期,97-108。 14.沈中華與謝孟芬(1999),《事件風險:以貨幣危機及銀行危機為例》,企銀季刊, 22(2), 1-16。 15.沈中華(2005),《金融市場-全球的觀點》。台北:新陸。 16.林詩韻(2007),《至英國倫敦參訪已建置作業風險外部損失事件資料庫之機構報告》。 17.林則棻等(2005):《證券商風險管理評鑑制度研究報告》。台北:中華民國證券商業同業公會。 18.周毓玲(2006),《銀行作業風險與內控自評實務》。台北:國立政治大學經營管理碩士學程 19.陳韋樺(2001),《金融機構之作業風險衡量與管理》。台北:私立文化大學會計研究所。 20.陳錦村(2002/12/26):《個別銀行的風險管理需要那些協助》。經濟日報 21.莊信雄(2006),《以K銀行為例探討新巴塞爾資本協定之作業風險》。高雄:國立中山大學高階經營碩士學程。 22. 張大成(2003),「《新版巴塞爾協定:過去、現在與未來》,存款保險資訊季刊第十六卷第二期 23.張修齊(2003),《從新巴塞爾資本協定看作業風險管理》,台灣金融財務季刊,4(1):55-77。 24.黃憲章(2002),《新版巴塞爾資本協定對我國金融業營運風險管理之衝擊》。桃園:私立元智大學管理研究所。 25.黃得豐(2011 ),《銀行經營問題應以作業風險管理解決》。 26.游金鳳(2014),《作業風險管理與內部稽核》,行政院所屬各機關因公出國人員出國 報告書。 27.曾國烈(2003),《談金融改革與金融風險管理--金融改革刻不容緩,重視風險得以存續》,會計研究月刊,210:73-77。 28.廖依信(2004),《作業風險管理與內部控制之關係-以G10二十家金融機構為例》。台北:私立輔仁大學金融研究所。 29.趙國卿,2002,《新巴塞爾資本協定作業風險評估方法》,信用資訊月刊。 30.廖志德(2006):《企業風險無所不在,控制風險的四大策略》,能力雜誌,607:30-35 31.潘雅慧(2004):《新巴塞爾資本協定與我國因應之道》,中央銀行季刊,26(2):31-47。 32.寧國輝、蕭仁志、闕鴻華(2004):《建立證券商風險管理機制方案暨未來展望〉,證券暨期貨月刊,22(3):40-51。 33.鄭麗雯(2005),《新巴塞爾資本協定執行作業風險管理-以某一外商銀行為例》。桃園:私立元智大學管理研究所。 34.C、H、A、S、D銀行(2013),《C、H、A、S、D銀行2013年年報》。台北:C、H、A、S、D銀行。 二、英文文獻 1.Allen and Bali(2004), Cyclicality in catastrophic and operational risk measurements 2.BBA(1999) Operational risk management – the new frontier. The British Banker Association 3.BCBS(2003), 「作業風險管理與監督準則」 (Sound Practices management and Supervision of Operational Risk, February 2003)。 4.Basel Committee on Banking Supervision(2002), “Quantitative Impact Study 3:Technical Guidance, “Basel:Bank for International Settlements, pp118. 5.Basel Committee on Banking Supervision, 2006. International Convergence of Capital Measurement and Capital Standards. A Revised Framework. Comprehensive Version, June. 6.Basel Committee on Banking Supervision, 1998. Risk Management for Electronic Banking and Electronic Money Activities, March. 7.Basel Committee on Banking Supervision (2006). International Convergence of Capital Measurement and Capital Standards─ A Revised Framework, Comprehensive Version. Basel Committee on Banking Supervision. 8.Basel Committee on Banking Supervision, 2009. Proposed Enhancements to the Basel II Framework, Consultative Document, January. 9.Basel Committee on Banking Supervision, 2009. Results from the 2008 Loss Data Collection Exercise for Operational Risk, July. 10.Bank for International Settlements (BIS), (2010), “Basel III: A Global Regulatory Framework for More Resilient Banks and Banking Systems.” 11.Bank for International Settlements (BIS), (2010), “Countercyclical capital buffer proposal.” Consultative Document 12.BIS, The New Basel Capital Accord, issued for comment by 31Jul2003. 13.BIS, International Convergence of Capital Measurement and Capital Stanards, Jun2004 14.British Banker’s Association, International Swaps and Derivatives Association, & Robert Morris Associates (1999). Operational Risk: The Next Frontier. London 15.Crouhy, M., Galai, D., & Mark, R. (2003). Model Selection for Operational Risk. In S. JenKins & K. Roberts, Advances in Operational Risk, (pp.146-177). London:RWG. 16.Cynthia Glassman (2000). An Evolution in Risk Strategy. www.rmahq.org 17.Dhillon, G.. & Backhouse, J. (2000). Information System Security Management in the New Millennium. Communications of the Acm, 43(7) 18.French CBC Bank,(2003),「Financial Stability and the New Basel Accord」. 19.Hoffman, D. G. (2002), “Managing Operational Risk:20 Firmwide Best Practice Strategies,” New York:John Wiley & Sons, Inc. 20.Hübner, R., Laycock, M., & Peemöller, F. (2003). Managing Operational Risk. In S. JenKins & K. Roberts, Advances in Operational Risk, (pp.17-42). London: RWG. 21.James, T. (2003), “Energy Price Risk:Trading and Price Risk Management,” New York:Palgrave Macmillan. 22.Knight, Frank H. (1921). Risk, Uncertainty, and Profit. New York: Hart, Schaffner, and Marx. 23.KPMG Advisory Service Co., Ltd., The Taiwan member firm of KPMG International, a Swiss Cooperative 24.Laycock, M., (1998) “Analysis of Mishanding Losses and Processing Errors , Operational Risk and Financial Institutions”, London: Risk Publications in Association with Arthur Andersen. 25.Levy, C. B., Samandari, H., & Simoes, A. P. (2006). Better operational-risk management for banks, McKinsey on Corporate & Investment Banking, 7: 14-20 26.Marshall, C. and L. Lisa (2001), “Measuring & Managing Operational Risks in Financial Institutions: Tools, Techniques & Other Resources,” New York:John Wiley & Sons, Inc. 27.Mestchian, P. (2003), Operational Risk Management: The Solution is in the problem, In S. JenKins & K. Roberts, Advances in Operational Risk, (pp.3-16). London: RWG 28.Moosa, I.( 2007) Operational risk: a survey. Financial Markets, Institutions & Instruments 16, 167–200 29.Ong, M. K. (2002). The α、β and γ of Operational Risk. The RMA Journal, 7: 34-39 30.Operational Risk Committee of the International Association of Financial Engineers (2001), “Evaluating Operational Risk Controls:How Should Firms Determine the Effectiveness of Their Operational Risk Controls?” Report of the Operational Risk Committee. 31.Operational Documents-Operational Risk Management Policy. Black Sea Trade & Development Bank. Available at: http://www.bstdb.gr/about-us/key-documents/operational-documents/Porfolio_Risk_Management_and_Investments_policy.pdf. Accessed June 2014. 32.Organization-about the New York FED. Available at: http://www.newyorkfed.org/aboutthefed/org_chart.html. Accessed August 2014. 33.RMA、BBA、ISDA and PWC,(1999) Operational Risk-The Next Frontier, The RMA Journal 34.The Federal Reserve Bank of New York. The handouts of the Specialized Training Programs -The Operational Risk Management and Internal Auditcourse.(2014) 35.The Institute of Internal Auditors Research Foundation. (2009). Internal Audit Capability Model (IA-CM) for the Public Sector. Download PDF-Introduction. 36.Yin, R. K. (1994). Case study research: Design and methods. London: Sage Publications. 三、參考網站資料 1.http://www.frbsf.org 2.http://www.dbo.ca.gov 3.http://www.treasury.gov 4.中央銀行網站:http://cbc.gov.tw 5.中華民國風險管理協會網站:http://rmst.org.tw 6.中華民國行政院金融監督管理委員會銀行局: http://www.boma.gov.tw 7.中華民國行政院金融監督管理委員會: http://www.fscey.gov.tw 8.中華民國金融聯合徵信中心: http://jcic.org.tw 9.香港金管局: www.info.gov.hk 10.國際清算銀行(BIS)網站: http://www.bis.org/index.htm | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/55040 | - |
dc.description.abstract | 作業風險管理對於銀行內部控制與內部管理的實際運作是一項富於挑戰性且不容易成功的工作。因為風險是無處不在,風險是隨著需求的確立而產生的,沒有風險就沒有報酬、沒有獲得。在銀行經營管理的過程,作業風險是營運過程中很容易產生的現象與結果,如果銀行不要或不願承擔風險,必然產生的現象就是銀行無法繼續經營下去。但是既便銀行願意接受或願意承擔風險來追求銀行的永續經營,那也只是銀行經營的開始而已。如果要為銀行帶來穩定的獲利,那就必須要充分瞭解作業風險的所在並予以適當的控制與管理。這樣銀行也才能在有效的風險管理與內部控制下永續經營下去。
正因為銀行ㄧ直是以承擔風險來賺取薄利、追求利潤的產業,所以銀行產業比起其它產業在經營的過程中,扮演必須要接受高風險、高槓桿及被高度監管的市場支柱。因此各國的金融機構及其監管機關皆體認到要如何在承擔適當的風險中賺取穩定利潤的過程中,同時就必須各自評估、釐清、定義並確認其業務經營過程中可能必須面對或產生的內部與外部風險情境,並以此強化銀行塑造優質的內部控制模式來經營風險、管理風險並找出風險價值的營運能力。本研究將著重於銀行作業風險管理的理論與內部控制的建構進行說明與討論,除了配合新巴塞爾資本協定與各國主管機關的法令與規範外,瞭解銀行目前在面對國際金融環境的變化中是如何做好作業風險管理,改善內控制度,提升金融企業的競爭力與建立健全的市場擴張能力。 | zh_TW |
dc.description.abstract | Banking Operational risk management with internal control and management under actual operation environment is a challenging and not succeed easily. Because risk is everywhere, risk is established and confirmed by demand. There is no risk would be no compensation. In the process of banking business management, operations risk was very easily produced the phenomenon with the result. If banks do not or do not want to take risks,the phenomenon is bound to have that the banks cannot continue to operate. But even if banks can readiness to accept or take risks to seek survival banks to operate, it just was the beginning. If you want to bring stability to the profit for the bank, where it is necessary to fully understand the risks of the job and give proper control and management. Such banks can be in effective risk management and internal control and sustainable management.
It is for bank we knew it was taken risks to earn profit-seeking industries, the banking industry compare with other industries in business, it must accept high-risk, high leveraged and highly regulated as market pillar. Therefore, financial institutions and their national regulatory authorities are going to realize how to make a proper risk in assuming stable profits in the process, at the same time we must each assessment, clarify, define and confirm its business process may have to face or internal and external risks arising situations, and thus strengthen the bank's internal quality control mode shape to run the risk, management risk and the risk to find out the value of operating capacity. This study will focus on the theory and operation of internal control construction of bank risk management is described and discussed, in addition to meet the new Basel Capital Accord and the laws and norms of national authorities, the understanding of the bank is currently in the face of changes in the international financial environment how to do the job of risk management, internal control system to improve and enhance the competitiveness of enterprises and establish a sound financial market expansion capability. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T03:45:11Z (GMT). No. of bitstreams: 1 ntu-104-P99745032-1.pdf: 1449105 bytes, checksum: 53699c01cdf2e61ffff9e0f5ad74fad4 (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | 目 錄
口試委員審定書...........................................i 誌謝.................................................... ii 中文摘要 ...............................................iii 英文摘要................................................ iv 目 錄.......................................... ........vi 圖目錄................................................viii 表目錄.................................................. ix 附錄.....................................................x 第一章 緒 論............................................1 第一節、研究背景.........................................1 第二節、研究動機 .........................................3 第三節、研究目的.........................................3 第四節、研究架構.........................................5 第二章 理論基礎與文獻探討................................6 第一節、新巴塞爾資本協定.................................6 第二節、新巴塞爾資本協定對作業風險管理的定義與規範架構.. 18 第三節、新巴塞爾資本協定對銀行作業風險的衡量方法與適用規範32 第三章、銀行作業風險的規範與管理........................ 45 第一節、銀行作業風險的架構與管理 ........................45 第二節、進階衡量法的評量方式............................ 54 第三節、主管機關對銀行作業風險的規範.................... 59 第四節、銀行作業風險對資本計提的規範與實務管理.......... 66 第五節、銀行作業風險管理與內部控制的探討................ 70 第四章 研究方法......................................... 80 第一節、研究對象與問卷設計.............................. 80 第二節、研究訪談與資料分析.............................. 82 第三節、研究分析彙總與比較.............................. 93 第五章 結論與建議....................................... 101 第一節、結論............................................ 101 第二節、建議............................................ 102 參考文獻 ................................................104 附錄.................................................... 110 | |
dc.language.iso | zh-TW | |
dc.title | 銀行作業風險管理與內部控制管理建構之探討 | zh_TW |
dc.title | A Study of Banking Operation Risk Management and
Internal Control Establishment | en |
dc.type | Thesis | |
dc.date.schoolyear | 103-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 葉明義(Min-Yi Yeh) | |
dc.subject.keyword | 作業風險管理,內部控制管理, | zh_TW |
dc.subject.keyword | Operation Risk Management,Internal Control Management, | en |
dc.relation.page | 125 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2015-02-05 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 財務金融組 | zh_TW |
顯示於系所單位: | 財務金融組 |
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