資產管理公司之交易認列與財務揭露的研究

The Recognition and Disclosures Issues of Asset Management Company

李貴珍(Kuei-Chen Li)

指導教授 ： 鄒翊 ； 戚務君

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200157

摘要

我國金融業的發展，自民國八十年開放民間設立新銀行以來，可以說是進入一個營業競爭加速的新階段。近年來，更因不動產景氣蕭條，傳統產業競爭力減弱，及銀行過度競爭影響下，金融業逾期放款比率屢創新高，資產品質亦急速惡化，嚴重影響金融機構之營運能力。

為了建立金融機構處理不良債權的機制，財政部在推動金融機構合併法時，特別增列了第十五條有關資產管理公司的基本條款，希望藉由成立資產管理公司能有效處理金融機構之不良債權，以改善金融機構資產品質及提高流動性。

本論文之研究目的為，首先就我國現行金融體系不良債權現況作一分析，接下來就資產管理公司之觀念及我國資產管理公司之運作架構作一介紹，最後探討美國相關會計處理準則，對有關金融資產移轉之會計處理作一說明，期望藉由此一研究，能有助於我國金融體系於處理不良債權時，得有既存的資料參考可資依循。

關鍵字

資產管理公司 ； 不良債權

並列摘要

Banking has become a drastically competitive industry since Taiwan government approved the establishment of new banks in 1991. Recently, due to the depression of real estate industry, the abatement of competitiveness of traditional industry, and the excessive competition among banks, the ratio of non-performing loans have reached the highest peak that have never seen before. The quality of assets has also been worse off rapidly. These phenomena all influence the operation ability of financial institutions.

In order to establish the mechanism of financial institutions to deal with non-performing loans, the Ministry of Finance legislated for the provisions of asset management company (AMC) not only to deal non-performing loans effectively but also to improve the quality and liquidity of assets of financial industry.

The purpose of this paper is to analyze the current situation of non-performing loans, introduce the concept of asset management company, and describe the framework of asset management company in Taiwan. We also study and illustrate the accounting process for financial assets translation of Financial Accounting Standards Board. Our study provides the domestic financial institutions with valuable reference in dealing non-performing loans.

並列關鍵字

asset management company ； non-performing loans

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