銀行業不良授信資產風險管理與保險規劃之研究

A Study on Risk Management and Insurance Planning of Bank Unsound Credit Assets

馬建成(Chien-Cheng Ma)

指導教授 ： 高棟梁

淡江大學/商管學院/保險學系保險經營碩士在職專班/碩士(2018年)

https://doi.org/10.6846/TKU.2018.00687

摘要

利息收入是銀行業最主要的收入來源，而利息收入的主要業務則是來自於各類的放款，不良的放款也將增加放款備抵呆帳的資金成本，所以做好放款的品質的管理以及發生逾期放款時對不良授信資產的處理等，都是非常重要的課題。基於放款的品質以及發生逾期放款時對不良授信資產的處理等之重要性，以及作業過程中所出現的風險，本研究之目的係在於尋找放款前與放款後之風險管理，以及規劃相關保險方案來轉移部份風險，以降低銀行整體的逾期放款，進而降低銀行業的不良授信資產，以期增加利息收入，並提高銀行業的收益。
為了避免銀行外部環境所帶來之威脅，對於銀行業不良授信資產的風險管理，要從核貸前的徵信做起。對於分析審核上的缺失，銀行應依照授信5P原則，辦理審核。而貸放後的管理，銀行應自訂相關覆審及追蹤考核機制。最後當債務人無法履行還款義務而產生逾期放款時，銀行應依相關法規規定及銀行自訂的評估原則，對不良授信資產進行有效的處理。除了風險管理以及不良授信資產的處理，另應配合運用現有的保險相關產品，進行相關的保險規劃。

關鍵字

銀行業 ； 不良授信資產 ； 逾期放款 ； 催收 ； 保險規劃

並列摘要

Interest income is the most important source of income for the banking industry, while the main business of interest income comes from various types of loans. Bad loan will also increase the cost of funds for the Loan Loss Provision. So it is a very important issue for well managing the loans and handling the Unsound Credit Assets. Based on the quality of the loan, the importance of handling the Unsound Credit Assets and the risks arising from the operation. So the purpose of this study is to find the risk management before and after the loan, and to plan the relevant insurances. To transfer some of the risks to reduce the bank's overdue loans, thereby reducing the Unsound Credit Assets of the banking industry. Expect to increase interest income and profit.
In order to avoid the threat brought by the external environment of the bank. The risk management of Unsound Credit Assets in the banking industry should start from the credit before approving the loan. For the lack of analysis and review, the bank shall conduct the review in accordance with the 5P principle of credit review. And then the management of the loan, the bank should customize the relevant review and tracking assessment mechanism.
Finally, when the debtor is unable to perform the repayment obligation and bringing the Unsound Credit Assets. The bank shall effectively deal with the Unsound Credit Assets in accordance with the relevant regulations and the bank's self-determined evaluation principle. In addition to risk management and the processing of Unsound Credit Assets, it is also necessary to use existing insurance-related products to carry out relevant insurance planning.

並列關鍵字

Banking ； Unsound Credit Assets ； Overdue Loans ； Collections ； Insurance Planning

參考文獻

一、書籍

1.台灣金融研訓院編輯委員會，2016，銀行授信實務(2016年版)，臺北：財團法人台灣金融研訓院。

2.宋明哲，2012，六版，風險管理新論：全方位與整合，臺北：五南書局。

3.封昌宏，2011，初版，不良債權交易課稅實務，臺北：財團法人台灣金融研訓院。

4.陳雲中，2004，修訂七版，保險學要義，臺北：三民書局。