| Summary: | 碩士 === 中原大學 === 會計研究所 === 90 === 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.
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