企業風險管理包含了所有風險與機會，而非單單就部門或某些特定的功能強調其風險的管理，策略風險的管理亦屬於企業風險管理（ERM）涵蓋的範圍，本研究以Drew, Kelley, and Kendrick（2006）所提出公司治理的五個要素CLASS(Culture, Leadership, Alignment, Systems, and Structure)理論架構，來探討這此等公司治理的要素，對企業策略風險管理的影響；這五個要素之間彼此互相關聯，無法各自獨立，董事會及公司資深的高階主管，可以藉由這五大要素，來檢視公司是否有需要加強或改善之處，建構更好的策略風險管理機制，並提昇公司治理的能力。
公司治理機制較佳的企業，能妥善規劃經營策略，建立長期的競爭優勢，為股東創造公司長期的價值，維護股東權益；而公司治理欠佳的企業，在策略風險管理上則較容易產生疏漏，而為企業帶來風險與危機，損及股東權益。

Enterprise risk management（ERM） includes all of risk and opportunity. It is not only referred to the management of some department or specific function. ERM also cover the management of strategic risk. This research is based on CLASS(Culture, Leadership, Alignment, Systems, and Structure),an integrated ,five-element model of corporate governance by Drew, Kelley, and Kendrick（2006）. Each element relates to the others. No one stands alone. Boards and senior executives can review each CLASS element to build and fortify risk management and governance capabilities.
Better corporate governances could make the better performances. They usually have better strategies and build the long-term advantages. Better corporate governances also protect the stock-holders’ benefits.

目錄
第一章 緒論
第一節 研究動機……………………………………………1
第二節 研究目的……………………………………………3
第三節 研究流程……………………………………………4
第二章 文獻探討
第一節 企業風險管理………………………………………5
第二節 CLASS理論架構對企業策略風險管理的影響.…9
第三章 研究方法
第一節 層級分析法………………………………………..14
第二節 個案研究法………………………………………..16
第三節 CLASS公司治理架構之運用…..………………..17
第四節 個案公司背景……………………………………..18
第四章 研究設計與評比分析
第一節 問卷設計..…..…..…..……………………………..23
第二節 層級分析法結果分析……………..…………..….26
第五章 結論與建議………………………………………….….27
第一節 結論………………………………………….…….32
第二節 建議……………………………………………….33

參考文獻 …………………………………………………34

附錄：問卷 …………………………………………………37

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