The Small and Medium Enterprise Risk Management in Taiwan

[[abstract]]企業經營之目的不外乎在於獲利以及永續經營，然而企業經營過程之中，難免必須面對種種不確定之風險，許多風險可能造就企業的獲利，更有可能造成企業的損失；近年來，由於我國經濟不景氣、國際情勢之變化加上知識經濟的影響，企業經營者面臨更多的不確定因素；面對政府政策的搖擺、市場緊縮、競爭者的壓力等這些所謂無法轉嫁之風險外，對原先可以其他方式轉移之風險等，卻又因為近年來全球保險市場之變化，致使企業必須消極地自行去承擔風險及其造成之損失。 中小企業在台灣的經濟發展史上，佔有功不可沒的一席之地，然而面對上述經營風險，企業主有些是不知所措，有些卻是抱持聽天由命的態度，而不加以理會；面對這些風險，應是企業經營者必須坦然面對，更須利用各種方法予以管理，以期達到提高獲利，減輕損失之基本目標。 為使中小企業主能正視風險之存在，並確實坦然面對之，本研究係使用論述法，針對目前中小企業所面臨之風險，由風險管理基本概念談起，對可保風險之管理、不可保風險之管理、危機處理之現況，以最為淺顯、契合實務之方式做一檢討，藉此縮短理論與實務的差距，希望能給予企業經營者、相關社會團體及主管機關等單位建議及發揮改善之功效。[[abstract]]It is beyond doubt the main objective of business operation is to reap sufficient profit for the purpose to run the business continuously. Decision-making on business operation could inevitably incur some uncertain risks. These risk takings may bring significant profit for the company and, on the other hand, may seriously damage the business as well. Nowadays, because of the biggest economy recession, managers have to face some indefinite and non-transferable risks, such as the indeterminate political policies, deflation of the market, and the pressures from competitors…etc. Moreover, the variation of global market has led the company to passively take risks and losses by itself i.e. the changes of global insurance market. The small and medium enterprise in Taiwan economy developing is very important and is not likely to be replaced. However, to face the situations that mentioned above, some mangers of the middle size business are in a maze, some even leave their fortune with Heaven. To face the dilemma, the management has to brave this kind of situation composedly, try to find out a way to increase the profit margin to reduce the possible loss that it caused. The aim of this research is to help the small and medium enterprise to face the existing of risks and brave the problems composedly. For this purpose, this research intended to review some case studies to understand current risk management and crisis handling situations that the middle and small size business face, as well as representing how exactly could these business brave the insured and non-insured risks. Further benefit will be made while this research could give the management, government and relating organizations some positive advices and improve the business performance of middle size business in Taiwan