為利於規範風險管理活動，及有效率地提高風險管理的成效，風險管理標準化為必要的過程，世界各國已陸續制訂風險管理相關標準，其中以國際標準組織所發行之ISO 31000標準與英國標準協會所發布之BS 31100標準最具影響力。
有鑑於此，本研究針對BS 31100：2011「風險管理- BS ISO 31000實行規則與實施指南」標準進行標準內容之初步探討與說明。藉由回顧國際風險管理標準的發展，瞭解風險管理發展至今的轉變，並掌握國際風險管理的趨勢。期盼透過本研究可供國內各組織參考，使任何人能更深層地認識風險管理及其應用，並有效地幫助國內各機關組織建構、實施、運用以及持續改進風險管理系統，並協助組織做出最佳決策，以達永續經營之目標。

In order to improve standardizing risk management activities and enhance the effectiveness of risk management efficiently, standardization of the risk management is a necessary process. Nowadays, many countries around the world have developed the relevant risk management standard. Among all of them, ISO (International Organization for Standardization) 31000 standard and BS (British Standards) 31100 standard are the most influential standard.
Due to the above reasons, the study is aimed at the standard’s fundamental discussion and explanation, which the standard is BS 31100:2011 (Risk Management- Code of practice and guidance for the implementation of BS ISO 31000).The research reviews the development of international risk management standards, to understand the changes since past, and grasps the trend of international risk management. The result of this research can be referred to various Taiwanese organizations and institutes even if the public, so that risk management can be understood more deeply and applied. The final goal is to assist various national organizations to build, implement, utilize and keeps improving the risk management systems effectively and supports organizations make the best decisions to achieve the goal of sustained success.

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