本研究主要目的在探討本國銀行各時期因政府政策的實施下是否對逾放比率有所影響並對其影響之變數包括存放比率、負債比率、銀行規模、每股盈餘、資本適足率與董監事持股比率作完整的分析探討,並依銀行的股權結構區分為公營銀行、民營化銀行金控銀行與民營銀行,藉以瞭解銀行股權結構和銀行逾放比之關係,研究期間為1994年至2008年,經由實證結果及分析,得到結論整理如下: 從銀行股權結構方面來看,民營銀行的逾放比率一直都較其他銀行來的高,而金控銀行將各資源做有效的整合,逾放比率相對較低;從銀行特性來看,整體來說,各銀行可透過擴大銀行資產規模與降低負債比率以有效減少逾放比發生之機率;而在第一次金改實施下,銀行不僅會減少放款以提高放款品質外,亦會運用盈餘或是自有資本來打銷呆帳以達到降低逾放比率之目的;而在董監事持股方面,我們可以發現,在政府明確推動降低逾放比率的政策下,董監事持股才會發揮其監督之責。
This study aims to analyze whether the government policies have an impact on the NPL ratio or not during each period in domestic banks and its influence variables include loans-deposits ratio (DL), debt ratio (DB), bank size (ASSETS), earnings per share (EPS), capital adequacy ratio (BIS) and directors and supervisors shareholding ratio (HOLD). According to bank's ownership structure, we can divided into public banks, privatization banks, holding financing banks and private banks in order to understand the relationship between bank’s ownership structure and NPL ratio. The study period from 1994 to 2008, conclusions are summarized as follows: Every kind of banks can expand the scale of bank assets and reduce the debt ratio to reduce the probability of occurrence in NPL ratio effectively. While in the first financial reform implementation, the bank will not only reduce the loan to increase lending quality but also use its own capital or surplus to write off in order to achieve the purpose of reducing non-performing loan ratio. In terms of the directors and supervisors shareholding, we can find that when government promote the policy to lower NPL ratio, the directors and supervisors will play its supervision responsibilities.