An Empirical Study on Establishing the ERM Performance Evaluation Model

[[abstract]]企業風險管理是以降低企業經營風險，增進企業價值為目標。本研究主要目的在探討建構一個適合組織應用之「企業風險管理績效評估模式」，以作為各公司組織在評估與改善企業風險管理整體績效時之重要參考依據。 在研究設計與實施部分，在第一階段首先建構「企業風險管理績效評估模式」層級架構，作為評估模式之依據，並透過「模糊德菲法（FDM）」專家問卷調查分析，檢驗模式建構小組專家共識的收斂性；再透過第二階段之「模糊層級分析法（FAHP）」專家問卷，獲取構面的權重值；第三階段進一步由個案公司績效評估小組對績效評估模式進行應用適切性驗證；第四階段進行個案公司模糊績效表現評量分析。根據分析結果，進而以重要性與績效分析法（IPA）研擬相對應之企業風險管理實施策略。最後，根據以上研究結果進行討論，並提出理論上與實務上之意涵及研究建議，以作為產官學相關單位，改進與應用績效評估模式及後續研究之參考。 Effective Enterprise Risk Management is intended to assist in reducing the effect of uncertainty on enterprise objectives in order to increase competitiveness and create enterprise value. Therefore, the objective of this study is to construct an approach to establish an ERM performance evaluation model, which can also be regarded as a roadmap for enterprises to plan, implement, evaluate and improve organizations’ enterprise integrated risk performance. Based on the Fuzzy Analytic Hierarchy Process (FAHP) method and related methods, a multiple-step approach establishes an evaluation model for the enterprise risk performance in Taiwan, tolerating vagueness and ambiguity of information. In the first step, in order to model the ERM performance evaluation, a hierarchy framework is built by the literatures survey and applying Fuzzy Delphi method (FDM). The Fuzzy Delphi Method (FDM) combines the traditional Delphi method with fuzzy theory, developed to reach a consensus from an expert group. It is found that certain level of agreement was reached and regarded as consensus. In the second step, weights of the dimensions and criteria in the evaluation framework are calculated based on Fuzzy Analytical Hierarchy Process (FAHP) method by expert group questionnaire, so as to build the fuzzy multi-criteria model for ERM evaluation. The weights associated with aspects, criteria, and sub-criteria of ERM performance evaluation model may suggest how the enterprise can increase competitiveness and create enterprise value by enhancing the ERM performance evaluation. In the third step, an empirical study to validate the appropriateness of the proposed ERM performance evaluation model is conducted. In the fourth step, an empirical study to examine the effectiveness of the FAHP based ERM performance evaluation model and to assess the risk performance of the case company is conducted. It shows that the proposed ERM evaluation model can be a useful and effective evaluation tool. According to the results of the performance, the Importance-Performance Analysis (IPA) is applied to formulate a set of corresponding implementation strategies. Based on the findings from the study, the final chapter presents conclusions, makes recommendations and Suggestions for future research into areas not covered by this study