問題金融機構退場機制之研究-以2008年修正銀行法為中心

The Research on the Exit Mechanisms for Troubled Financial Institutions－Focused on the Modified Banking Act of 2008

蘇振國(Chen-Kuo Shu)

指導教授 ： 陳櫻琴

中原大學/商學院/財經法律研究所/碩士(2010年)

https://doi.org/10.6840/CYCU.2010.00562

摘要

摘要
本文旨在釐清我國對於問題金融機構之定義、瞭解政府介入問題金融機構經營之時機及方法，並探討現行法規範合宜與否及有無增訂或修正之必要。
所謂問題金融機構可歸納為：凡金融機構違背法令或財務惡化，導致發生存款異常提領、資金鉅額流失或有流動性嚴重不足之經營危機，而有停業之虞，除非立即採取必要之導正措施，否則短期內即將面臨清算者而言。由於問題金融機構常會發生規模不一之擠兌現象，然而現行緊急融通機制尚有檢討之處，應可朝擴大中央銀行融通職權之方向重新檢討，以強化「最後融通者」之功能。
過去我國對於問題金融機構之退場時點，主要取決於主管機關之行政裁量，並沒有明確與一致之標準。2008年銀行法修正實施立即糾正措施（Prompt corrective action, PCA），其內容係建立以資本為基準之監理措施，並明訂自有資本與風險性資產比率低於2％時，為政府接管之時機。至於問題金融機構之退場方法，主要規定於銀行法第62條第1項、金融重建基金條例第10條第1項及存款保險條例第28條第1項，一般方法可分為：派員接管、勒令停業清理、概括承受、現金賠付、移轉存款賠付及財務協助等。然而為因應系統性危機之發生，依存款保險條例規定，得藉由排除最小賠付成本之限制、對問題要保機構提供財務協助、收取特別保費及設立過渡銀行等方法例外處理，惟此時在不同金融機構間，宜維持處理原則之一致性，避免引發公平性爭議。
針對現行退場機制方面，本文認為應確實實踐立即糾正措施之功能、培養社會大眾風險觀念、維持處理原則一致性並強化存保公司作業能力及公信力。至於在2008年銀行法修正案方面，本文亦針對立即糾正措施、員工權益之處理及法定盈餘公積之提列，分別提出修正建議。

關鍵字

問題金融機構 ； 金融安全網 ； 退場機制 ； 立即糾正措施 ； 2008年修正銀行法

並列摘要

Abstract
This thesis aims to clarify the definitions of troubled financial institution in Taiwan, and tries to figure out when and how the government can interfere into the administrative management of these troubled financial institutions. In addition, this research can identify whether the current relevant laws and regulations are appropriate, in order to conduct a necessary amendment of these laws and regulations.
So called “troubled financial institution” can be concluded as a financial institution which is on the edge of insolvency or closure, since its poor management and the violations of the laws cause to close down and to appoint receivers to collect debts and pay off debts. In other words, such institution will encounter liquidation in a short time, unless the indispensable correction actions are conducted. These troubled financial institutions might have the situation of bank run in different scales. Therefore, due to the inadequacy of the current “Emergency Accommodations System”, to expand the accommodation duty of the Central Bank of China possibly can be the direction of reform so that the function of “Lender of Last Resort” can be implemented.
In the past, the time of closure for the troubled financial institutions is determined by the administrative discretion of the competent authority. However, there is no a clear and common standard of determination. The amendment of banking Act of 2008 conducts Prompt Corrective Action (PCA), whose purpose is to establish a banking supervision based on capital. In addition, this supervision clearly requires that the government takes receivership when the ratio between equity capital and risk assets is lower than 2 %. Regarding to the exit mechanisms of the troubled financial institution, the main regulations are “Article 62, Paragraph 1, of the Banking Act,” “Article 10, Paragraph 1, of the Act for the Establishment and Administration of the Financial Restructuring Fund,” and “Article 28, Paragraph 1, of the Deposit Insurance Act.” The general methods can be divided into: 1. send officials to take receivership over the bank; 2. order such a bank to suspend business and undergo rehabilitation within a certain time limit; 3. purchase and assumption; 4. straight deposit payoffs; 5. insured deposit transfers; 6. open bank assistance. However, in order to tackle the situation of systematic financial crisis, as the Deposit Insurance Act states, there are some approaches of dealing with exceptional cases, such as free from an obligation of the least cash payoffs cost resolution, provision of financial assistance for troubled insured institutions, the special insurance premium rates and the collection period, and establishment of a bridge bank. Nevertheless, amongst the different financial institutions, the consistent principles must be maintained in order to avoid the dispute of fairness.
In terms of exit mechanisms, this thesis argues that the function of PCA must be carried out completely and the populace must be educated about the concept of risk. Furthermore, it is essential to maintain the consistent principle and to reinforce the operational capability and creditability of the Central Deposit Insurance Corporation. In terms of Modified Banking Act of 2008, this thesis also suggests an amendment to this Act, which is related to PCA, the process of the rights of employees, and legal reserve.

並列關鍵字

Troubled Financial Institution ； Financial Safety Net ； Exit Mechanisms ； Modified Banking Act of 2008. ； Prompt Corrective Action

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