論文摘要 近幾年來,由於經濟衰退及銀行業的激烈競爭史的我國金融業在經營上面臨極大的困境,尤其是逾放比的節節攀升。國內金額龐大的不良債權,使得銀行資產品質惡化,已逐漸侵蝕淨值,甚至影響業務正常經營,鉅額之不良債權更導致金融機構貸款意願轉趨保守,放款停滯,企業資金融通不易,對於國家經濟之成長造成負面影響。因此,若能有效管理及處分金融機構之不良債權,加速資金回收,不僅可改善我國金融機構財務體質,對整體金融體系的穩定與企業營運週轉將有所幫助。 本研究採用文獻分析法及詢問專家法,探討政府處理不良債權的相關措施與效益,並說明目前我國處理不良債權機制的現況及目前所面臨的困境。並探討美國、日本及韓國等國家,處理不良金融資產之實際經驗,且針對我國及美、日、韓三國金融危機的成因及背景加以分析、對其處置不良金融資產之機制加以比較,期望透過資料之蒐集、整理,也從各國的失敗或成功的經驗中,為我國處理不良債權機制面臨的困境,提出建議或引以為借鏡,期望為我國銀行覓得處理不良債權之「有利」機制,使我國不良債權問題得以迅速、有效處理,以恢復銀行業信用及支付的功能,促進產業發展。
英文摘要 Due to the high competition of the bank industry and the recession economic environment these years showing in Taiwan, the delinquency rate of the financial institution is getting serious. A lot of non-performing loans(NPL)not only lower the liquidity of fund, but also can’t recover financial assets. It also makes enterprise lead to its fund shortage and influence the credit quality of financial institution. In addition, in order to ensure their creditor’s rights, the financial institutions took the way of legal auction, but still cannot meet their practical needs and make the problems of non-performing loans more seriously. If the financial institutions can deal their own NPL smoothly, the capital will be liquidated. Subsequently, it will benefit both the financial institution’s financial structure and enterprises management. The study uses the literature analysis method and inquiry method to discuss how to create relevant handling process system of NPL for Taiwan. Through an empirical analysis of management and operation of American’s RTC, Japan’s RCC, and Korean’s KAMCO, and our domestic bank’s practical experiences in dealing with NPL, this study expects to suggest a preventive and effective system for dealing with NPL.