101條風險管理準則

【準則條文】

第1條：

An organization risk management program must be tailored to its overall objectives and

should change when those objectives change.

譯文：一個組織的風險規劃方案必需配合企業之整體目標，且應隨着目標之改變而改變。

第2條：

If you are in a “safe”business (relatively immune from depression, bankruptcy or shifts in products market), you risk management program can be more “risky”and less costly.

譯文：假如您要安穩地經營（亦即免除相當程度的經濟蕭條，破產或產品市場轉換之衝撃）您的風險管理方案最好能夠更具冒險性及成本最低性。

第3條：Don’t risk more than you can afford to lose.

譯文：不要冒自己所不能夠承擔之風險。

第 4條：Don’t risk a lot for a little.

譯文：切勿冒因小利而受大害之風險。

第5條：Consider the odds of an occurrence.

譯文：多加考慮損失發生之可能性。

第6條：Have clearly defined objectives which are consistent with corporate objectives.

譯文：必需要有明確之風險管理目標且此目標需與企業目標一致。

第7條：

The risk management department, as a user of services, should award business on the basis of ability to perform.

譯文：風險管理部門是屬服務部門，因此該部門對企業利潤之回饋應以其執行能力之

高低為認定之基礎。

第8條：For any significant loss exposure, neither loss control nor loss financing alone is enough;control and financing must be combined in the right proportion.

譯文：對任何重大之風險僅以控制對策或理財對策處理是不夠的,必需將此兩類對策做適當比例正確之搭配始可

【準則條文】

第9條：Review financial statements to help identify and measure risks.

譯文：評估財務報表有助於辨認和衡量風險。

第10條：Use flow charts to identify sole source suppliers or other contingent business interruption exposures.

譯文：使用流程圖分析有助於辨認一個供貨商所引發之風險或其它連帶營業中斷風險。

第11條：To more fully identify and assess risks, you must visit the plants and relate tooperations people.

譯文：如果要能更完整地辨認和評估風險，風險管理人員應親身訪問工廠和有關之操

作人員。

第12條：A reliable data base is essential to estimate probability and severity.

譯文：可靠之數據儲存庫對估計機率和幅度是相當重要的。

第13條：Accurate and timely risk information reduces risk, in any of itself.

譯文：正確和及時之風險信息有助於降低風險。

第14條：The risk manager should be involved in the purchase or design of any new operation to assure that there are no built-in risk management problems.

譯文：風險管理人員應涉及任何新計劃之設計規劃或任何新購置方案之工作，俾便事先能確保不產生風險管理上之問題。

第15條：Be certain environmental risks are evaluated in mergers, acquisitions and joint ventures.

譯文：企業在合併、購買和短期合營事業上應確定已完成環境風險之評估工作。

第16條：Select hazardous waste contractors on their risk control measures and their financial

stability or insurance protection.

譯文：選擇處理具有危險性之廢棄物之廠商時應以該廠商在處理廢棄物時所採取之風險控制手段是否良好，他們本身之財務結構是否穩定，或從事此危險工作所引發之責任或損失是否良好之保險保障為主要之考慮依據。

第17條：Look for incidental involvement in critical risk areas, （ie. , aircraft and nuclear products, medical malpractice, engineering design, ect.）

譯文：在重要的風險區域範圍內，積極尋求可能涉及的非所願事件．（重要的風險區域範圍指的是航空和核子科技產品，醫療作業失誤、工程設計等工作而言）。

【準則條文】

第18條：Risk control works, it is cost effective and helps control local operating costs.

譯文：風險控制是項積極改善風險單位本身性質之工作．它可使成本做最有效之運用，同時亦有助單位或部門營運成本之控制。

第19條：The first ( and incontrovertible ) reason for risk control is the preservation of life.

譯文：風險控制首要的（和無可置疑的）理由乃是對人們生命的保護。

第20條：A property conservation program should be designed to protect corporate assets-not the underwriter.

譯文：財產保全維護計劃是為了保護公司的資產而設計的──並非為了保全人而設計的。

第21條：Be mindful that key plants and sole source suppliers may need protection above and beyond normal HPR (highly protected risks)requirements.

譯文：對重要工廠和單一供貨商應予留意也許它們需要超過HPR正常要求標準的防護措施。

第22條：Use the risk control services of your broker and insurer as an extension of your corporate program. Don’t let them go off on a tangent.

譯文：要把保險經紀人和保險人所提供之風險控制服務視為自己公司的風險控制規劃方案延伸的一部份，不能讓他們突然地改變既有之服務內容。

第23條：Quality control should not be substitute for a full product liability program. Quality control only assures the product is made according to specifications, whether good or bad.

譯文：質量控制不應視為全部產品責任損失控制方案之替代品．所謂質量控制僅是能確保產品是依據既定之規格製造，不管此一規格是好是壞。

第24條：Most of the safety-related “standards”of governmental agencies should be considered as minimum requirements.

譯文：政府機關所訂有關的安全法規或標準應視為風險控制之最低要求。

第25條：Duplicate and separately store valuable papers and back-up data processing media.

譯文：複製並分開儲存有價值之數據文件且儲備許多計算機處理數據上需要的軟硬件零件。

第26條：Avoid travel by multiple executives in a single aircraft.

譯文：避免安排許多重要主管同乘一架航空器從事旅遊或考察。

【準則條文】

第27條：Risk manager. ent should focus on two separate zones of risk relative to the maximum dollar loss the company can survive form a single occurrence: Below this level-optimize the use of insurance relative to current cost. Above this level-transfer risk (usually insurance) to maximum extent possible-cost effectiveness is not a criterion in this zone; survival is.

譯文：風險管理應着重一次損失之發生，企業能承受之最大損失能力之水平或範圍下所分開的兩個不同之風險範圍．低於此一範圍水平之風險－求取保險與非保險對策之適切成本組合．高於此一範圍水平之風險－盡最大可能轉移風險（通常利用保險）此時成本之有效性非決策標準而以存活之機會為決策標準。

第28條：An entity with an unlimited budget can benefit from adopting all risk management

measures which have benefits to the entity with an expected present value greater than the

expected present value of costs of those measures to that entity.

譯文：較少預算限制之經濟個體只要對所有之風險管理方案採取預期收益現值大於預期成本現值之方案即可獲益。

第29條：When, for budgetary or practical reasons, an entity must choose between mutually

exclusive risk management measures, the entity should choose the measure that offers it the

greatest excess of benefits over costs. When both benefits and costs are expressed as expected

present values.

譯文：當為了有限之限算或實際之理由時，經濟個體在選取互相沖突之風險管理方案時，經濟個體應選擇預期收益現值與預期成本現值差額最大的風險管理方案。

第30條：Competitive bidding which causes market disruption should be avoided.

譯文：公開競標易引起市場崩潰應予避免。

第31條：Never depend solely on someone else’s insurance .

譯文：不要單單依賴某一保險人提供之保險。

第32條：Retrospective rating plans of more than one year hamper flexibility.

譯文：超過一年以上之追溯費率計劃反而妨礙彈性程度。

第33條：A tax advantage should be considered a “plus”-not a principal reason for a risk financing decision.

譯文：税負減輕之優點僅能視為有利因子－它不是風險理財決策之主要理由。

第 34條：Risk taking presents an opportunity for economic gain.

譯文：冒風險意願着在經濟上獲益之機會。

【準則條文】

第35條：The risk manager should be notified immediately (with-in 24 hours)of any major loss or potential loss.

譯文：對任何重大或潛在之損失，風險經理應立即（24小時內）獲得通知。

第36條：Major liability claims should be reviewed for adequacy of investigation and accuracy of reserve.

譯文：對於重大責任損失查勘之適當性和損失準備之正確性應特別注意評估。

第37條：Be careful of local plant involvement in property and liability claims. Local personnel may be too defensive to properly review a major claim.

譯文：特別留意涉及各地工廠部門之財產和責任索賠案件．因為各地工廠部門之人員容易為了減低其損失發失之責任而隱瞞實情以致重大之索賠關鍵無法正確評估。

第38條：Request early advance payments on large property and business interruption losses.

譯文：對於重大的財產和營業中斷損失及早要求保險人預付部份賠款。

第39條：Secure several estimates or an appraisal of self-insured vehicle physical damage Losses.

譯文：對於自行承擔之車輛實體毀損應儘可能獲取數種之估價數據。

第 40條：Aggressive claims subrogation ( insured and self-insured) reduces costs.

譯文：主動積極運用代位求償（不管是被保損失之索賠或未保損失之理貼）可降低理賠成本。

第41條：A claim and disability management program, directed toward getting the employee back to work as soon as possible can save money even though the employee cannot do all phases of the job.

譯文：索賠和傷殘管理規劃中應儘可能使員工回覆原有之工作，即使員工無法勝任原有所有之工作但可使企業組織節省金錢之花費。

第42條：Periodically audit claims reserves of insurers and self-insurance administrators.

譯文：定期審查保險人和自我保險人所設立的損失理賠準備。

第43條：The best claim is a closed claim.

譯文：最好的索賠就是結束索賠。

【準則條文】

第44條：The provisions and costs of employee benefit programs should be clearly and frequently communicated to employees.

譯文：員工福利方案的成本和條款應該時常清楚地與員工溝通。

第45條：When installing a new benefit plan, it is harder to reduce benefits than to improve them

later on.

譯文：當設計一項新的福利項目時，要了解清楚的是將福利給付或項目縮減比事後改善福利項目和內容還難。

第46條：A poor employee benefit program can generate more employee relations problems than no plan at all .

譯文：一個差勁的員工福利計劃會比不設立員工福利計劃產生更多的人事關係糾紛之問題。

第47條：Employee contributions, even small ones, can help you assess the real popularity of a benefit plan.

譯文：員工醵出額即使很小也能有助於評估員工福利方案真正被接受支持之普遍程度。

第48條：Know the benefit plans of the companies with whom you compete for labor.

譯文：應深切瞭解在人力市場上與自己公司互相競爭的同業公司之員工福利計劃。

第49條：Benefit consultants and brokers are not efficiency replacements for in-house stall functions.

譯文：福利顧問和經紀人無法有效取代內部專業職員之功能。

第50條：Collective bargaining of employee benefits should involve corporate benefit professionals.

譯文：員工福利在集體議商制定時，公司的福利專業人員應積極涉入參與。

第51條：Legislation and regulation are intensifying in the employee benefit field. Make your company’s opinions known to the government before legislation is enacted.

譯文：政府之立法和管理規定對員工福利具有重大實質之影響．故立法通過和執行前，自己企業公司之意見應讓政府單位知道。

【準則條文】

第52條：The ultimate cost of any pension plan is equal to the benefits paid, plus the cost of administration, less any investment earning of the fund.

譯文：任何退休計劃終極成本等於給付支出額加上行政處理費用扣除資金之投資收益。

第53條：For the most part different actuarial methods and/ or assumptions may alter the incidence of cost, but seldom alter the ultimate level of cost.

譯文：對於大部份不同的精算成本方法和（或）精算假設也許改變了每年退休成本的偶然不同性，但很少改變終極成本之水平。

第54條：Clearly identify your corporate objectives with respect to your retirement program.

譯文：明確確認公司目標與退休計劃方案之關係。

第55條：Recognize that retirement plans are long-term obligations which will span many political,

economic and social environments.

譯文：確認退休計劃是屬長期之責任義務，這種計劃涵蓋了許多政治的、經濟的和社會的層面環境。

第56條：Identify the nature and extent of pension liability prior to any acquisition or divestiture.

譯文：做任何有關退休債務之取或舍之決定前，應認清該退休債務之性質和程度範圍。

第57條：Establish formal investment objectives with respect to your pension funds which define risk , diversification and absolute performance parameters.

譯文：應正式以書面建立與退休基金有關之投資目標，此目標應包括投資所可能產生風險之範圍，投資項目之多元化之內容和肯定會影響投資績效之因素有那些。

第 58條：Monitor the performance of your pension fund in the context of your investment objectives.

譯文：應以投資書面目標評估退休基金之投資績效。

第59條 ：Identify and monitor your corporate exposure as a result of participation in any industry wide multiemployer pension plans.

譯文：辨認和評估因參加任何同業之合同退休計劃所可能產生之不利影響。

【準則條文】

第60條：Multinational organizations should step up to their international risk management responsibilities.

譯文：多國籍企業應逐步提升國際性風險管理之責任。

第61條：Establish a worldwide risk and insurance management program; don’t rely totally on a difference-in-conditions approach.

譯文：多國籍企業應設立全球性風險和保險管理規劃方案；不可完全抑賴條款差異保險。

第62條：A combination of admitted and non-admitted insurance usually provides the best world wide insurance program.

譯文：被認可保險與不被認可保險之組合通常提供了最佳的全球性保險計劃。

第63條：Avoid the use of long-term policies overseas.

譯文：避免使用海外之長期保單。

第64條：Be sensitive to and don’t underestimate nationalism when implementing a worldwide risk management program.

譯文：在執行全球性風險管理方案時，尤需保持警覺，並且不能低估國家主義所致之嚴重問題。

第65條：Don’t ignore local objections to worldwide programs.

譯文：不要忽視海外當地對全球性計劃方案之反對。

【準則條文】

第66條：Establish a level of authority via management policy statement.

譯文：透過一份管理策略説明書建立起不同的權責標準。

第67條：Prepare and universally distribute a corporate risk management manual.

譯文：編制並普通分發公司的風險管理手冊。

第68條：Set up realistic annual objectives with your brokers, underwriters and vendors and measure their accomplishments and results.

譯文：與您的經紀人，保險人和廠商設立實際具體可完成之年度目標俾便評估其成效和結果。

第69條：Verify the accuracy of all relevant information you receive.

譯文：應證實您所獲取所有有關信息之精確性。

第70條：Read every insurance policy carefully.

譯文：仔細閲讀每一張保險單。

第71條：Keep program design simple.

譯文：應儘量保持風險管理方案設計之簡明化。

第72條：Consolidate-where it makes sense to do so.

譯文：如果行政工作程序合併簡化具積極意義時就該合併。

第73條：Develop record retention procedures.

譯文：應發展一套紀錄保存之程序。

第 74條：Keep intercom any premium allocation confidential.

譯文：公司單位部門間之保費分攤應使人信服。

第75條：Establish administrative procedures in writing.

譯文：應以書面建立行政處理程序。

【準則條文】

第76條：Insurance policy provisions should be uniform as to named insured, notice and cancellation clauses, territory, etc.

譯文：保單條款中有關記名被保人、通知和註銷條款、投保區域之規定等應求取一致。

第77條：The “notice ”provision in all insurance policies should be modified to mean notice to a specific individual.

譯文：所有保單中之“通知”條款應被修訂成通知特定單位或個人之通知條款。

第78條：Primary policies with annual aggregates should have policy periods which coincide with excess policies.

譯文：年度累積式基本保單之期間應與超額保單期間一致。

第79條：Joint loss agreements should be obtained from fire and boiler and machinery insurers.

譯文：應取得火災和鍋爐機械保險之聯合共同損失協議條款。

第80條：Add “drive other car”protection to your corporate automobile insuracne.

譯文：公司的汽車保險方案中應加入“駕駛他車”之保障條款。

第81條：Eliminate coinsurance clauses.

譯文：應消除共保條款。

第82條：Know the implications of and difference between “claims made”and “pay on behalf of”liability contracts.

譯文：應該認識清楚“請求索賠”責任保單和“代被保人賠償”責任保單之涵義和其間之區別。

第83條：Risks accepted under contracts are not necessarily covered under contractual liability Coverage.

譯文：透過契約而承受的風險不一定需由契約責任保險來承保。

第84條：Add employees as insured’s to liability contracts. Use discretionary language to avoid defending hostile persons.

譯文：應將員工納入責任保險之被保人中．並採用較為廣義彈性之用語以避免並防範懷有惡意之他人。

【準則條文】

第85條：All communication providing or requesting information should be expressed in clear, objective language, leaving no room for individual interpretation.

譯文：溝通上所要提供之信息或所需之信息均應以明確且客觀之用語顯示，千萬勿令人有兩可解釋之餘地。

第86條：All communications and relationships should be conducted with due consideration to proprietary information.

譯文：所有之溝通及工作關係應充份尊重考慮最高負責人意思後才予實施。

第87條：Communicate effectively up and down and avoid management surprises.

譯文：溝通應有效地做到上聞下達之地步並避免令管理人員聞訊後感到訝異。

第88條：Don’t tell senior management anything-ask them, counsel them, inform them.

譯文：對最高管理階層人員千萬勿用“告訴”字眼－而是用“請問”、“建議”、“通知”他們之字眼．

第89條：Communicate in business language, avoid insurance jargon.

譯文：應以一般商業用語溝通，避免用艱深之保險術語。

第90條：Obtain letters of intent or interpretations regarding agreements(coverage or administration) which are outside of and/or in addition to actual insurance or service contracts. Never rely on verbal agreements.

譯文：對於保險契約或服務契約本身外的協議或額外的協議（保障或行政事項），應確實獲得有關解釋説明之書面文件，絕對不可依賴口頭上之協議來行事。

第91條：The immediate supervisor to the risk management function should be educated in principles of risk management.

譯文：對於直接執行風險管理職能之主管應受過風險管理專業教育訓練始可。

第92條：Communicate every insurance exclusion and no insurance implication to your management.

譯文：風險管理人員應就每一保險契約中之免責事項及其所顯示之保險以外之涵義與管理階層人員溝通。

第93條：In competitive bidding situations, advise each competitor that the first bid is the only bid

and stick to it.

譯文：在競標中，應向每一位投標人建議每人的第一次標價就是唯一的標價並堅持此一原則。

第94條：Risk managers should meet with underwriters rather than relying totally on others for market communications.

譯文：風險管理人員應經常主動拜訪保險人，以便取得市場信息而不應完全依賴其它的人和事來取得市場信息。

【準則條文】

第95條：The risk manager ( and his corporation ) should avoid developing the reputation of a shopper”or “market burner”This reputation can be detrimental to the corporations best interests and the risk managers credibility.

譯文：風險管理人員（或其公司）應避免建立起購買者或市場交易帶頭者之名聲，此種名聲能夠阻礙公司最佳利益之獲取和損及風險管理人員之信賴度。

第96條：Determine your personal level of risk aversion and temper intuitive judgments up or

down accordingly.

譯文：確定自己的風險偏好之程度並據此調適主觀直覺之判斷。

第97條：Program design will always be a function of current practicalities tempered by

Management’s level of risk aversion.

譯文：風險管理方案之規劃常是管理決策者實際風險偏好程度之顯示。

第98條：Everyone is in business to make a fair profit.

譯文：企業中每一個人均要有為公司贏得顧客滿意，賺取合理利潤之心志。

第99條：Long term, good faith relationships are not obsolete.

譯文：長期且誠信的關係是絕不會過時的。

第 100條：Integrity is not out of style.

譯文：誠篤正直的心絕不會落伍。

第101條：Common sense is the most important ingredient in risk management.

譯文：普通常識是風險管理中最重之要素。