台灣溫泉旅館業企業風險管理應用之研究

The Application of Enterprise Risk Management for Hot Spring Hotel Industry in Taiwan

10.6214/JSRM.200906_6(1).0006

賴世國(Shih-Kuo Lai)；李一民(Yi-Min Li)；張家銘(Chia-Ming Chang)

溫泉旅館業 ； 企業風險管理 ； 策略 ； 阻礙 ； Hot spring hotel industry ； enterprise risk management ； strategy ； constraints

運動休閒管理學報

6卷1期（2009 / 06 / 01）

78 - 101

繁體中文

本文旨在探討國內溫泉旅館業面對經營風險運用企業風險管理策略現況與實施企業風險管理阻礙因素以及主管不同特性之認知差異。對全國溫泉旅館業主管採比例抽樣與配額抽樣進行問卷調查，有效問卷417份，有效回收率72.40%，採描述統計、t檢定與單因子變異數分析進行資料分析。研究結果顯示：企業風險管理策略運用以「風險自留」最多，「完全不予理會」最少；風險管理策略運用於「災害風險」次數最多，「政策法律風險」最少；執行企業風險管理阻礙影響，以「內部缺乏專業風險管理人才」之阻礙影響最高；溫泉旅館主管不同變項對企業風險管理阻礙影響上，在年齡、教育程度與職階均達顯著差異，性別、服務年資與服務部門皆無差異。

This study was aimed to explore risk management strategies when facing business risks and risk management constraints for hot spring hotel industry in Taiwan. Meanwhile, it was to explore whether there exist significant differences between different managers characteristics. Questionnaire survey was used to collect data, 417 valid questionnaires were obtained and valid rate was 72.40%, from managers of hot spring hotels and the participants were selected by proportional allocation sampling and quota sampling in this study. The statistical tools of descriptive statistics, t-test, and one-way ANOVA were used to analyze these data. The results showed：Risk retention was used the most in all risk management strategies and risk disregard was the least. Risk management strategies applied the most to disaster risk and policy and legal risk was the least. ＜||＞lack of competent risk management staff＜||＞ was the major barrier when proceeding risk management work. There were significant differences on managers' age, educational level, and job position for the barriers of proceeding risk management work, but there were not found differences on Employees' sex, working seniority, and department.

1. Atkinson, W.(2003).Enterprise risk management at Wal-Mart.Risk Management,50(12),36-39.
2. Bagozzi, R. P.,Yi, Y.(1988).On the evaluation of structural equation models.Journal of the Academy of Marketing Science,16,74-94.
3. Bentler, P. M.,Wu, E. J. C.(1993).EQS/Windows user's guide.LA:BMDP Statistical Software.
4. Bernstein, P. L.(1996).Against the gods: The remarkable story of risk.NY:John Wiley.
5. Clarke, C. J.,Varma, S.(1999).Strategic risk management: the new competitive edge.Long Range Planning,32(4),414-424.
6. Colquitt, L. L.,Hoyt, R. E.,Lee, R. B.(1999).Integrated risk management and the role of the risk manager.Risk Management and Insurance Review,2(3),43-61.
7. Cuskelly, G.,Auld, C. J.(1989).Retain, reduce, transfer or avoid? Risk management in sport organizations.The ACHPER National Journal,23,17-20.
8. D''Arcy, S. P.(1999).Don't focus on the tail: Study the whole dog.Risk Management and Insurance Review,2(2),4-14.
9. D''Arcy, S. P.(2001).Enterprise risk management.Journal of Risk Management of Korea,12(1),207-228.
10. Davies, J. M.(1996).Risk assessment and risk management in anaesthesia.Bailliere's Clinical Anaesthesiology,10(2),357-372.
11. Drew, S. A.,Kelley, P. C.,Kendrick, T.(2006).Class: Five elements of corporate governance to manage strategic risk.Business Horizons,49,127-138.
12. Economist Intelligence Unit Limited,MMC Enterprise Risk(2001).Enterprise risk management: Implementing new solutions.NY:EIU.
13. Fatemi, A.,Luft, C.(2002).Corporate risk management-costs and benefits.Global Finance Journal,13,29-38.
14. Gregorio, D. D.(2005).Re-thinking country risk: insights from entrepreneurship theory.International Business Review,14,209-226.
15. Haley, U. C. V.(2003).Assessing and controlling business risks in China.Journal of International Management,9,237-252.
16. Hertz, D. B.,Thomas, H.(1983).Risk Analysis and Its Application.NY:Wiley.
17. Jones, D. K. C.,Hood, C. C.(1996).Accident and design-contemporary debates in risk management.London:University College London.
18. Kleffner, A. E.,Lee, R. B.,McGannon, B.(2003).The effect of corporate governance on the use of enterprise risk management: Evidence from Canada.Risk Management and Insurance Review,6(1),53-73.
19. Levinsohn, A.,Williams, K.(2004).How to manage risk-Enterprise-Wide.Strategic Finance,86(5),55-56.
20. Liebenberg, A. P.,Hoyt, R. E.(2003).The determinants of enterprise risk management: Evidence form the appointmtnt of chief risk officers.Risk Management and Insurance Review,6(1),37-52.
21. Meulbroek, L.(2002).The promise and challenge of integrated risk management.Risk Management and Insurance Review,5(1),55-66.
22. Miller, K. D.(1992).A framework for integrated risk management in international business.Journal of International Business Studies,23(2),311-331.
23. Noy, E.(1998).Total strategy: the missing link.Long Range Planning,31,918-923.
24. O''Donnell, E.(2005).Enterprise risk management: A systems-thinking framework for the event identification phase.International Journal of Accounting Information Systems,6,177-195.
25. Rosenbloom, J. S.(1972).A case study in risk management.NY:Meredith Corp.
26. Ruefli, T. W.,Collins, J. M.,Lacugna, J. R.(1999).Risk measures in strategic management research: auld lang sync.Strategic Management Journal,20,167-194.
27. Scarff, F.,Carty, A.,Charette, R.(1993).Introduction to the management of risk.London:Her Majesty's Stationery Office (HMSO).
28. Sharman, R.(2002).Enterprise risk management-the KPMG approach.The British Journal of Administrative Management,31,26-28.
29. Shaw, J.(2006).Managing all of your enterprise's risks.Risk Management,52(9),22-28.
30. Theil, M.,Ferguson, W. L.(2003).Risk management as a process: An international perspective.Review of Business,24(3),30-35.
31. Tummala, V. M. R.,Leung, H. M.,Mok, C. K.,Burchett, J. F.,Leung, Y. H.(1997).Practices, barriers and benefits of using risk management approaches in selected Hong Kong industries.International Journal of Project Management,15(5),297-312.
32. Ward, S. C.(1999).Assessing and managing important risks.International Journal of Project Management,17(6),331-336.
33. Wilks, J.,Davis, R. J.(2000).Risk management for scuba diving operators on Australia's Great Barrier Reef.Tourism Management,21,591-599.
34. 會員名錄
35. 余民寧(1993)。次序性資料的內容效度係數和同質性信度係數之計算。測驗年刊，40，199-214。
36. 吳明隆、涂金堂(2005)。SPSS與統計應用分析。台北市:五南。
37. 吳勉勤(2000)。旅館管理－理論與實務。台北市:揚智。
38. 吳曼寧(2001)。台北市，國立台灣大學會計學研究所。
39. 宋明哲(2000)。風險管理。台北市:五南。
40. 宋欣雅(2004)。台北市，國立臺灣師範大學運動與休閒管理研究所。
41. 台灣溫泉資源分布與利用
42. 林政德(2001)。桃園縣，國立體育學院體育研究所。
43. 凌氤寶、康裕民、陳森松(1998)。保險學－理論與實務。台北市:華泰。
44. 徐福龍(2006)。台北市，淡江大學管理科學研究所。
45. 陳正昌、程炳林(1998)。SPSS、SAS、BMDP統計軟體在多變量統計上的應用。台北市:五南。
46. 陳振聲(2001)。溫泉與健康。旅遊健康學刊，1(1)，12-15。
47. 陳菀揚(2002)。彰化縣，大葉大學休閒事業管理研究所。
48. 曾干育(2004)。台中縣，朝陽科技大學休閒事業管理系。
49. 黃芳銘(2004)。社會科學統計方法學：結構方程模式。台北市:五南。
50. 黃躍雯(2004)。從溫柔鄉到「新」溫泉鄉－新北投休憩空間再發展機制的探究。地理學報，38，63-91。
51. 溫紹炳(2003)。第二屆台灣溫泉學術研討會專刊。新竹:明新科技大學。
52. 葉靜芳(1999)。彰化縣，大葉大學事業經營研究所。
53. 鄭銘權(2006)。屏東縣，大仁科技大學休閒健康管理研究所。
54. 鄭燦堂(2000)。風險管理－理論與實務。台北市:五南。
55. 鄧志陽(1993)。風險利益經營術。台北市:韜略。
56. 鄧家駒(1998)。風險管理。台北市:華泰。
57. 蕭佑竹(2002)。高雄市，國立海洋大學航運管理學系。
58. 鍾慧儀(2003)。高雄市，國立高雄第一科技大學風險管理與保險系。
59. 龔聖雄(2002)。台中縣，朝陽科技大學休閒事業管理系。
60. 中華民國94年國人旅遊狀況調查
61. 發展觀光條例
62. 旅館名錄

1. 周蘭瑜(2016)。壽險業自我風險及清償能力評估機制之探討 －以作業風險為例。淡江大學保險學系保險經營碩士在職專班學位論文。2016。1-88。