臺灣銀行業不良債權處理機制與策略之探討

A Study on the Disposal Mechanism and Tactics of Non-Performing Loans in Taiwan's Banking Industry

陳國琛(Kuo-Chen Chen)

指導教授 ： 李命志 ； 洪瑞成

淡江大學/商管學院/財務金融學系碩士在職專班/碩士(2017年)

https://doi.org/10.6846/TKU.2017.00690

摘要

近二十五年來，金融市場在開放民營銀行設立、自由化及國際化之激烈競爭結果，臺灣銀行業受到各種內外經濟及環境因素之影響，不良債權逐漸產生與累積，期間多次引發嚴重之金融問題。如1997年亞洲金融風暴；2007年美國次貸危機；2008年世界金融海嘯等等，最後都演變成為全球性的金融危機，我國經濟及臺灣銀行業也都遭受嚴重打擊與影響。
本研究採用文獻分析法、比較研究法及歸納法，了解臺灣銀行業不良債權的狀況及所面臨的處境，探討臺灣銀行業處理不良債權的相關措施與效益。並藉由了解美國、日本及南韓等國家，處理不良債權之經驗，探討對其處置不良債權之機制加以比較，期望透過整理分析及失敗或成功經驗中，為臺灣銀行業處理不良債權提出建議或借鏡，尋得有效處理不良債權之機制與策略。

關鍵字

不良債權 ； 資產管理公司 ； 呆帳

並列摘要

Over the past 25 years, Taiwan's banking industry started to encounter a variety of domestic and international economic factors because banking liberation law allowed private banks to be established and the liberation and internalization of financial sector that resulted in keen competition. As a result, non-performing loans gradually started to emerge and aggravated, creating serious multiple financial crises, such as the 1997 Asian financial turmoil. The subprime mortgage crisis in 2007 and the global financial crisis in 2008 among others eventually evolved into worldwide financial issues. With no exception, Taiwan's economy and banking sector suffered tremendous adverse influences.
This research uses document analysis of the relevant literatures, comparison research methods and inductive reasoning in an attempt to grasp the local situation in term of non-performing loans for Taiwan's banks. Meanwhile, the relevant measures taken by the local banks and their effects are examined. In addition, by means of exploring how the United States, Japan, Korea and others dealt with the issue and comparing with one another, it is expected to extract their experiences, failed or succeeded, through analysis, thus effectively offering Taiwan's banking industry recommendations for them to map out measures and strategies in managing the non-performing loans.

並列關鍵字

Non-Performing Loans ； Asset Management Company

參考文獻

8.李依珊（2013），處理不良債權課稅問題之研究，成功大學碩士論文

23.黃惠敏（2003），我國金融機構處理不良債權機制之探究，中原大學碩士論文

26.蔡翼仲（2012），銀行不良債權回收與資產品質、管理績效及獲利能力間之關聯性，淡江大學碩士論文

2.王潤台（2004），金融機構不良債權之處理策略探討，臺灣大學碩士論文

11.邱榮輝（2002），亞洲各國不良債權問題和資產管理公司(AMC)