臺灣博碩士論文加值系統

在國際化與全球化的趨勢下，巴塞爾銀行監理委員會於2004年6月頒布新版巴塞爾資本協定(Basel II)，銀行業的風險管理架構便有一套更為完善的機制。新版巴塞爾資本協定的實施，正好為保險業建立更為適合的風險管理架構提供一個新的思考方向。目前國際對於保險人清償能力、保險會計、以及風險管理等相關領域投入許多的努力。歐洲的保險人清償能力第二階段計畫(Solvency II)即是將這些努力的結果總合起來。Solvency II的目的是為了要建立一個更能夠適當反映保險人風險的嚴謹架構，並且提供保險人評估與管理風險的各種誘因。國際保險監理協會(International Association of Insurance Supervisors, IAIS)已制定許多兼具質與量的嚴謹規定，因此IAIS的相關準則將成為Solvency II架構的核心。此外，在國際保險監理協會的支持下，國際精算協會於2004年完成有關保險人清償能力的評估報告，並提出許多指導原則的建議。為了協助發展保險業的風險管理架構，國際精算協會建議將保險人所面臨的各種風險分成六大類：核保風險、市場風險、信用風險、作業風險、流動性風險、以及事件風險。

Under the trend of the internationalization and globalization, the Basel Committee of Banking Supervision (BCBS) have announced the New Basel Capital Accord (Basel II) on June 2004, which is a more robust system of risk management for the banking industry all over the world. The implementation of the Basel II renders a new direction for insurance industry to establish a more appropriate risk management framework. Currently much work is being done internationally in insurer solvency, insurance accounting and related fields such as risk management. In Europe, Solvency II should be seen as an integrated part of these developments. The objectives of Solvency II are to create a prudential framework that more appropriately reflects the insurers’ risks, and also to offer incentives for insurers to assess and manage their risks. The International Association of Insurance Supervisors (IAIS) has creates a set of harmonized prudential rules covering qualitative as well as quantitative solvency issues for worldwide use. Consequently, it is obvious that IAIS solvency principles, standards, guidance will be at the core of the Solvency II framework. Moreover, acting in support of the IAIS, the International Actuarial Association (IAA) finalized the report on insurer solvency assessment. To assist in development of a global framework for insurer risk management, IAA proposes a number of guiding principles, one of which suggests that insurer risks should be categorized under six major headings: underwriting risk, market risk, credit risk, operational risk, liquidity risk, and event risk.

第一章 緒論
第一節 研究動機與目的
第二節 研究方法與限制
第三節 研究架構與內容
第四節 文獻回顧

第二章 各種風險分類架構
第一節 壽險業與產險業可能面臨的各種風險
第二節 保險業風險分類架構之範例
第三節 銀行業風險分類架構之範例
第四節 各學者對銀行業風險之分類
第五節 企業風險分類架構

第三章 保險人的風險型態
第一節 核保風險
第二節 信用風險
第三節 市場風險
第四節 作業風險
第五節 流動性風險
第六節 事件風險

第四章 風險管理與保險監理之趨勢
第一節 保險業當前面臨的問題與挑戰
第二節 風險與資本管理之趨勢
第三節 保險監理之趨勢

第五章 結論

參考文獻

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