101条风险管理准则，是风险和保险管理国际协会1983年年会通过的101条风险管理准则。

【准则条文】

第1条：

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

should change when those objectives change.

译文：一个组织的风险规划方案必需配合企业之整体目标，且应随着目标之改变而改变。

第2条：

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.

译文：假如您要安稳地经营（亦即免除相当程度的经济萧条，破产或产品市场转换之冲撃）您的风险管理方案最好能够更具冒险性及成本最低性。

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

译文：不要冒自己所不能够承担之风险。

第 4条：Don’t risk a lot for a little.

译文：切勿冒因小利而受大害之风险。

第5条：Consider the odds of an occurrence.

译文：多加考虑损失发生之可能性。

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

译文：必需要有明确之风险管理目标且此目标需与企业目标一致。

第7条：

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

译文：风险管理部门是属服务部门，因此该部门对企业利润之回馈应以其执行能力之

高低为认定之基础。

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

译文：对任何重大之风险仅以控制对策或理财对策处理是不够的,必需将此两类对策做适当比例正确之搭配始可

风险辨认衡量准则

【准则条文】

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

译文：评估财务报表有助于辨认和衡量风险。

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

译文：使用流程图分析有助于辨认一个供货商所引发之风险或其它连带营业中断风险。

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

译文：如果要能更完整地辨认和评估风险，风险管理人员应亲身访问工厂和有关之操

作人员。

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

译文：可靠之数据储存库对估计机率和幅度是相当重要的。

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

译文：正确和及时之风险信息有助于降低风险。

第14条：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.

译文：风险管理人员应涉及任何新计划之设计规划或任何新购置方案之工作，俾便事先能确保不产生风险管理上之问题。

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

译文：企业在合并、购买和短期合营事业上应确定已完成环境风险之评估工作。

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

stability or insurance protection.

译文：选择处理具有危险性之废弃物之厂商时应以该厂商在处理废弃物时所采取之风险控制手段是否良好，他们本身之财务结构是否稳定，或从事此危险工作所引发之责任或损失是否良好之保险保障为主要之考虑依据。

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

译文：在重要的风险区域范围内，积极寻求可能涉及的非所愿事件．（重要的风险区域范围指的是航空和核子科技产品，医疗作业失误、工程设计等工作而言）。

风险控制准则

【准则条文】

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

译文：风险控制是项积极改善风险单位本身性质之工作．它可使成本做最有效之运用，同时亦有助单位或部门营运成本之控制。

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

译文：风险控制首要的（和无可置疑的）理由乃是对人们生命的保护。

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

译文：财产保全维护计划是为了保护公司的资产而设计的──并非为了保全人而设计的。

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

译文：对重要工厂和单一供货商应予留意也许它们需要超过HPR正常要求标准的防护措施。

第22条：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.

译文：要把保险经纪人和保险人所提供之风险控制服务视为自己公司的风险控制规划方案延伸的一部份，不能让他们突然地改变既有之服务内容。

第23条：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.

译文：质量控制不应视为全部产品责任损失控制方案之替代品．所谓质量控制仅是能确保产品是依据既定之规格制造，不管此一规格是好是坏。

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

译文：政府机关所订有关的安全法规或标准应视为风险控制之最低要求。

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

译文：复制并分开储存有价值之数据文件且储备许多计算机处理数据上需要的软硬件零件。

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

译文：避免安排许多重要主管同乘一架航空器从事旅游或考察。

风险理财准则

【准则条文】

第27条：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.

译文：风险管理应着重一次损失之发生，企业能承受之最大损失能力之水平或范围下所分开的两个不同之风险范围．低于此一范围水平之风险－求取保险与非保险对策之适切成本组合．高于此一范围水平之风险－尽最大可能转移风险（通常利用保险）此时成本之有效性非决策标准而以存活之机会为决策标准。

第28条：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.

译文：较少预算限制之经济个体只要对所有之风险管理方案采取预期收益现值大于预期成本现值之方案即可获益。

第29条：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.

译文：当为了有限之限算或实际之理由时，经济个体在选取互相冲突之风险管理方案时，经济个体应选择预期收益现值与预期成本现值差额最大的风险管理方案。

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

译文：公开竞标易引起市场崩溃应予避免。

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

译文：不要单单依赖某一保险人提供之保险。

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

译文：超过一年以上之追溯费率计划反而妨碍弹性程度。

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

译文：税负减轻之优点仅能视为有利因子－它不是风险理财决策之主要理由。

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

译文：冒风险意愿着在经济上获益之机会。

索赔管理准则

【准则条文】

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

译文：对任何重大或潜在之损失，风险经理应立即（24小时内）获得通知。

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

译文：对于重大责任损失查勘之适当性和损失准备之正确性应特别注意评估。

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

译文：特别留意涉及各地工厂部门之财产和责任索赔案件．因为各地工厂部门之人员容易为了减低其损失发失之责任而隐瞒实情以致重大之索赔关键无法正确评估。

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

译文：对于重大的财产和营业中断损失及早要求保险人预付部份赔款。

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

译文：对于自行承担之车辆实体毁损应尽可能获取数种之估价数据。

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

译文：主动积极运用代位求偿（不管是被保损失之索赔或未保损失之理贴）可降低理赔成本。

第41条：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.

译文：索赔和伤残管理规划中应尽可能使员工回复原有之工作，即使员工无法胜任原有所有之工作但可使企业组织节省金钱之花费。

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

译文：定期审查保险人和自我保险人所设立的损失理赔准备。

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

译文：最好的索赔就是结束索赔。

员工福利准则

【准则条文】

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

译文：员工福利方案的成本和条款应该时常清楚地与员工沟通。

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

later on.

译文：当设计一项新的福利项目时，要了解清楚的是将福利给付或项目缩减比事后改善福利项目和内容还难。

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

译文：一个差劲的员工福利计划会比不设立员工福利计划产生更多的人事关系纠纷之问题。

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

译文：员工醵出额即使很小也能有助于评估员工福利方案真正被接受支持之普遍程度。

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

译文：应深切了解在人力市场上与自己公司互相竞争的同业公司之员工福利计划。

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

译文：福利顾问和经纪人无法有效取代内部专业职员之功能。

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

译文：员工福利在集体议商制定时，公司的福利专业人员应积极涉入参与。

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

译文：政府之立法和管理规定对员工福利具有重大实质之影响．故立法通过和执行前，自己企业公司之意见应让政府单位知道。

退休年准则

【准则条文】

第52条：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.

译文：任何退休计划终极成本等于给付支出额加上行政处理费用扣除资金之投资收益。

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

译文：对于大部份不同的精算成本方法和（或）精算假设也许改变了每年退休成本的偶然不同性，但很少改变终极成本之水平。

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

译文：明确确认公司目标与退休计划方案之关系。

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

economic and social environments.

译文：确认退休计划是属长期之责任义务，这种计划涵盖了许多政治的、经济的和社会的层面环境。

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

译文：做任何有关退休债务之取或舍之决定前，应认清该退休债务之性质和程度范围。

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

译文：应正式以书面建立与退休基金有关之投资目标，此目标应包括投资所可能产生风险之范围，投资项目之多元化之内容和肯定会影响投资绩效之因素有那些。

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

译文：应以投资书面目标评估退休基金之投资绩效。

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

译文：辨认和评估因参加任何同业之合同退休计划所可能产生之不利影响。

国际性风险管理准则

【准则条文】

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

译文：多国籍企业应逐步提升国际性风险管理之责任。

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

译文：多国籍企业应设立全球性风险和保险管理规划方案；不可完全抑赖条款差异保险。

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

译文：被认可保险与不被认可保险之组合通常提供了最佳的全球性保险计划。

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

译文：避免使用海外之长期保单。

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

译文：在执行全球性风险管理方案时，尤需保持警觉，并且不能低估国家主义所致之严重问题。

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

译文：不要忽视海外当地对全球性计划方案之反对。

风险管理行政准则

【准则条文】

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

译文：透过一份管理策略说明书建立起不同的权责标准。

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

译文：编制并普通分发公司的风险管理手册。

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

译文：与您的经纪人，保险人和厂商设立实际具体可完成之年度目标俾便评估其成效和结果。

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

译文：应证实您所获取所有有关信息之精确性。

第70条：Read every insurance policy carefully.

译文：仔细阅读每一张保险单。

第71条：Keep program design simple.

译文：应尽量保持风险管理方案设计之简明化。

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

译文：如果行政工作程序合并简化具积极意义时就该合并。

第73条：Develop record retention procedures.

译文：应发展一套纪录保存之程序。

第 74条：Keep intercom any premium allocation confidential.

译文：公司单位部门间之保费分摊应使人信服。

第75条：Establish administrative procedures in writing.

译文：应以书面建立行政处理程序。

风险管理技巧准则

【准则条文】

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

译文：保单条款中有关记名被保人、通知和注销条款、投保区域之规定等应求取一致。

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

译文：所有保单中之“通知”条款应被修订成通知特定单位或个人之通知条款。

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

译文：年度累积式基本保单之期间应与超额保单期间一致。

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

译文：应取得火灾和锅炉机械保险之联合共同损失协议条款。

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

译文：公司的汽车保险方案中应加入“驾驶他车”之保障条款。

第81条：Eliminate coinsurance clauses.

译文：应消除共保条款。

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

译文：应该认识清楚“请求索赔”责任保单和“代被保人赔偿”责任保单之涵义和其间之区别。

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

译文：透过契约而承受的风险不一定需由契约责任保险来承保。

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

译文：应将员工纳入责任保险之被保人中．并采用较为广义弹性之用语以避免并防范怀有恶意之他人。

风险管理沟通准则

【准则条文】

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

译文：沟通上所要提供之信息或所需之信息均应以明确且客观之用语显示，千万勿令人有两可解释之余地。

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

译文：所有之沟通及工作关系应充份尊重考虑最高负责人意思后才予实施。

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

译文：沟通应有效地做到上闻下达之地步并避免令管理人员闻讯后感到讶异。

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

译文：对最高管理阶层人员千万勿用“告诉”字眼－而是用“请问”、“建议”、“通知”他们之字眼．

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

译文：应以一般商业用语沟通，避免用艰深之保险术语。

第90条：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.

译文：对于保险契约或服务契约本身外的协议或额外的协议（保障或行政事项），应确实获得有关解释说明之书面文件，绝对不可依赖口头上之协议来行事。

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

译文：对于直接执行风险管理职能之主管应受过风险管理专业教育训练始可。

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

译文：风险管理人员应就每一保险契约中之免责事项及其所显示之保险以外之涵义与管理阶层人员沟通。

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

and stick to it.

译文：在竞标中，应向每一位投标人建议每人的第一次标价就是唯一的标价并坚持此一原则。

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

译文：风险管理人员应经常主动拜访保险人，以便取得市场信息而不应完全依赖其它的人和事来取得市场信息。

风险管理哲学准则

【准则条文】

第95条：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.

译文：风险管理人员（或其公司）应避免建立起购买者或市场交易带头者之名声，此种名声能够阻碍公司最佳利益之获取和损及风险管理人员之信赖度。

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

down accordingly.

译文：确定自己的风险偏好之程度并据此调适主观直觉之判断。

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

Management’s level of risk aversion.

译文：风险管理方案之规划常是管理决策者实际风险偏好程度之显示。

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

译文：企业中每一个人均要有为公司赢得顾客满意，赚取合理利润之心志。

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

译文：长期且诚信的关系是绝不会过时的。

第 100条：Integrity is not out of style.

译文：诚笃正直的心绝不会落伍。

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

译文：普通常识是风险管理中最重之要素。