試論我國金融機構不良債權之處理機制-- 以台灣金聯資產管理股份有限公司為例

Study on the Non-Performing Loans (NPLs) of the Financial Institutions in Taiwan—Initiated from the Case-Study on the Taiwan Asset Management Corporation (TAMCO)

王嘉銘(Chia-Ming Wang)

指導教授 ： 簡俱揚 ； 謝易宏

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200194

摘要

近年來國內金融機構逾放比率的大幅攀升，使得政府不得不開始著手解決國內不良金融資產的問題，但是由於我國資產管理公司(Asset Management Company, AMC)機制才剛起步，相信日後隨著交易的頻繁，會有更多的困難亟待解決，本論文主要欲研究我國現行不良金融資產之處理機制，實際以台灣金聯資產管理公司之運作為探討的對象，並比較分析美日立法例與國際間之會計準則。本文期許在日後國內相關制度的創新與改進的過程之中，能給予些許推進的力量，使我國的不良資產處理機制日臻完備，以改善國內的金融環境。
本論文之架構共分為六章：第一章為本研究之研究動機、目的、方法與限制。第二章係說明不良金融資產處理機制，包括其源起與發展、意義與特色、型態與架構等。第三章首先簡介個案公司—台灣金聯之相關資料，並闡述國內資產管理市場之概況，最後就國內市場之問題作一分析與探討。第四章討論不良金融資產處理之財務面，探討範圍包括對於不良金融資產之價值評估、對於相關國際會計準則、美國與我國之財務會計準則規範作一分析比較，並試著討論資產管理公司之實務會計處理與稅務面相關問題。第五章本研究藉著對於美、日兩國相關立法規範的介紹，以作為我國相關法制之參考與借鏡，並試著對於現行相關法令作一討論與整理，以作為我國日後處理不良金融資產時相關法制修正之參考。第六章係針對前面各章節所作之研究加以彙總整理之後所得之心得，提出國內不良金融資產處理機制之改良芻議。

關鍵字

不良債權 ； 逾放比例 ； 資產管理公司

並列摘要

Recently, percentage of Non-performing Loan (NPL) increases rapidly in
financial institutions in Taiwan. Therefore, our government had no choice but start to resolve the NPL problems. Due to Asset Management Company (AMC) mechanism being just implemented on an initial stage, it’s to be sure that there would be more controversies as transactions become more frequent. The main purpose of this research is to study the present NPL conducting mechanism to confer with Taiwan Asset Management Corporation (TAMCO) as a case study in practice. Furthermore, this research compares with legal issues related in American and Japan and the accounting standards in several countries. This research is expected to give some suggestions to improve our financial conditions to make systems related more complete in the process of system creation and improvement.
There are six parts in this research: Part One illustrates motive、purpose、methodologies and limitation of the research. Part Two interprets the NPL mechanism, including its origin and development、meanings and characters、types and structures etc. Part Three first introduces some information about TAMCO that is the case institute. Moreover, this study elaborates the general situation of the asset management market in Taiwan, and analyses market issues. Part Four discusses financial issues of the NPL, such as evaluating the NPL, comparing International Accounting Standards (IAS), financial accounting standards of America and Taiwan, as well as probing into some issues about practical accounting and tax planning. Part Five provides reference to establish bills related and to organize present bills to assist in creating and emending the bills in the future. Part Six is conclusion of the previous parts of this article to make some suggestions for improving the NPL mechanism in Taiwan.

並列關鍵字

Asset Management Company (AMC) ； Non-performing Loan (NPL)

參考文獻

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