於跨國性的業務模式下，企業需直接面對不同國家地區間差異性所存在與或衍生的特殊風險，包括：匯率、宗教、民情、文化、資源、政治、法令等；以提供營建類型工程服務的工程公司本質而言，另外存在的特殊風險則主要來自技術、施工、契約、規範、環境、人力、後勤、財務等事項。本研究以個案公司於國際化議題下所面臨之管理上風險範疇的探討，認為直接影響個案公司整體的執行力及風險承擔的因子可包括：管理制度、作業程序、因地制宜準則、當地法規及標準、當地風俗文化、後勤支援、知識管理、資訊管理、財務、租稅、合約管理及人力資源等。
本研究的個案公司於導入企業風險管制度過程中，目前所建立的風險管理制度芻型，著眼於對負面威脅之辨識、降低及排除，未來應可對具正面機會的風險積極地進行開發及強化，以創造企業價值的最大化；目前所建構的成果僅為事業部及部門層級的風險管理檔案，執行計畫的專案層級導入風險管理系統也迫在眉睫，其與已建立芻型之事業部及部門層級的風險管理檔案考量應有差異，有必要即建立專案風險評估資料庫及範本以供為數極眾的專案有效率的參考運用；外在大環境的動態變化快速，風險項目的變動亦在瞬息之間，所建置之風險管理制度中「即時報告」制度的應變效度應有衡量及稽核的機制；對風險管理制度所辨識及檢討出來的風險項目及改善做法，其根本肇因(Root cause)的分析及歸類，可有助於做整體性改善策略及長期發展策略的重要參考；對後續所推行之風險管理作業進行量化成效的評估等，都是值得個案公司於繼續推動風險管理制度時，做為參考的議題。

Under the model of multinational business, an enterprise must directly face the risks relate to the differences of existing and /or derivative risks in and between different countries and areas. Which includes exchange rates, religions, conditions of citizenry, cultures, resources, politics, laws, etc. In addition to the above risks, an engineering company also faced specific risks derived from technology, construction, contract, specification, environment, manpower, logistic, and finance, etc. In this study, the risk categories that the case company faces under the internalized issues includes management systems, working procedures, localization, local law and standards, local customs and cultures, logistic, knowledge management, IT management, finance, tax and levies, contract management, human resources, etc.
The ERM process in the case company seems to focus only on identify, mitigate, and avoid the risk threat, it’s suggested that it should forward the constructive management of opportunity to maximize the shareholders’ profit. The ERM system structured, nowadays, only cover the levels of business units and departments, it is suggested that project level ERM system should be implemented shortly, and the data bank and template be properly constructed for being able to be effectively referred by all the projects. The quick and dynamic changes of the external environment, as well as to the risk derived, though there is an “in-time report” mechanism designed in the ERM system, it is suggested that the effectiveness measurement and auditing procedure shall be conducted periodically. The root causes of risks found in the process of ERM should be systematical analyzed, and results could be the important references for integral improvement and long-term development strategy consideration. The performance measurement system of the ERM seems has not been set yet, and it is suggested to put it into consideration shortly.

中文部份
1. 周慧瑜，「營建工程專案承包商專案風險處置決策模式之研究」，國立台灣大學土木工程研究所博士論文，2002
2. 陳玉波，「企業專案管理之風險評估流程」，國立中山大學資訊管理研究所在職班碩士論文，2003
3. 藍元志，「專案風險管理回應策略選擇選擇模式之建立」，國立中央大學管理研究所碩士論文，2003
4. 廖文忠，「跨國工程公司之組織策略與公司治理--中鼎工程公司個案研究」，國立台灣大學國際企業學研究所碩士論文，2003
5. 吳及揚，「企業風險評估與風險控管策略之研究」，國立政治大學商學院經營管理碩士學程風管組商學碩士論文，2005
6. 林信惠等，「軟體專案管理」，智勝出版社，2002
7. 鄭燦堂，「風險管理：理論與實務」，五南圖書出版公司，1989
8. 熊培霖等譯，「專案管理知識體系導讀指南」，2002
9. 馬秀如等譯，「企業風險管理—整合架構」，財團法人中華民國會計研究發展基金會，2005
10. 蕭建和，「鐵路立體化工程施工災害及風險管理之研究」，中華大學營建管理研究所碩士論文，2005
11. 雷勝強，「國際工程風險管理與保險」，淑馨出版社，1999
12. 謝定亞等，「公共建設風險管理之研究」，行政院公共工程委員會，2001
13. 李嘉華，「港埠建設BOT專案計畫何理風險承擔機制之研究」，長榮大學經營管理研究所碩士論文，2005
14. 蕭政松，「專案風險管理」簡報資料，2005
15. 黃慶隆，「公共工程風險管理系統架構及實例」，國立台灣科技大學營建工程技術研究所博士論文，1993
16. 案例公司風險評估報告、工作準則等
17. 游銘富，「風險處理方式之選擇及因應—以公共工程為例」，國立台灣大學商研所博士論文，1996
18. 范淼，「計畫風險事件之處置—分析模型之建立與運用」，國立台灣大學商研所博士論文，1999
英文部份
1. Akintoye, A.S. and MacLeod, M. J., “Risk Analysis and Management in Construction”, International Journal of Project Management, Vol. 15 (1997)
2. Al-Bahar, J.F. and Crandall, K.C. “Systematic Risk Management Approach for Construction Projects” Journal of Construction Engineering and Management, ASCE, Vol. 116 (1990)
3. Anderson, R.M. “Handling Risk in Defense Contracting” Harvard Business Review, July-Aug. (1969)
4. AS/NZS, “AS/NZS 4630 Risk Management” (1999)
5. Baccarini, D, “Risk Management Australian Style – Theory v.s. Practice”, Proceedings of the Project Management Institute Annual Seminars & Symposium, Nov. (2001)
6. Baker, S., Ponniah, D and Smith, S. “Survey of Risk Management in major U.K. Companies” Journal of Professional Issues in Engineering Education and Practice, July (1999)
7. Boehm, B.W., “Software Risk Management : Principles and Practices”, IEEE Software, Jan. (1991)
8. Chapman, C and Ward, S, “Project Risk Management : Processes, Techniques and Insights”, John Wiley and Sons (1997)
9. Charoenngam, C. and Yeh, C.Y. “Contractual Risk and Liability Sharing in Hydropower Construction” International Journal of Project Management, Vol. 17 (1999)
10. Dey, P., Tabucanon, M.T. and Ogunlana, S.O. “Planning for Project Control hrough Risk analysis : a Petroleum Pipeline-laying Project” International Journal of Project Management, Vol. 12 (1994)
11. DSMC(Defense System Management College) “Risk Management –Concept and Guidance”, DSMC press (1986)
12. Elkington, P and Smallman, C, “Managing Project Risks : A Case Study from the Utilities Sector”, International Journal of Project Management, Vol. 20 (2002)
13. Ernst & Yang, “Enterprise Risk Management” Presentation Handout (2005)
14. IBM Project Management Fundamentals Handbook” (1997)
15. Shen, L.Y. “Project Risk Management in Hong Kong” International Journal of Project Management, Vol. 15 (1997)
16. Smith, G.R. and Bohn C.M. “Small to Medium Contractor Contingency and Assumption of Risk” Journal of Construction Engineering and Management, ASCE, Vol. 125 (1999)
17. The PMI Standard Committee, “A Guide to the project Management Body of Knowledge”, Project Management Journal (2000)
18. “UK Association for Project Management (1997)
19. Williams, T.M. “Using a Risk Register to Integrate Risk Management in Project Definition” International Journal of Project Management, Vol. 12 (1994)