| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 93 === Due to the high competition of the bank industry and price reduction of houses and land these years in Taiwan, the non-performing loan ratio is increasing. In Order to solving the financial issues ,authorities established Financial Restructuring Fund and AMC (Asset Management Corporation) to solve NPL (Non-Performing loans),and urgent financial crisis is solved rudimentarily in 2005 early.
Financial Restructuring Fund is faced with problem of revising law and end, such as size of Financial Restructuring Fund, etc, and previous studies don't absolutely agree that government's fund is continuously used to solve financial crisis. Possible financial problem of Financial Restructuring Fund ending is also taken seriously by people. As regards AMC, NPL is almost sold in Taiwan. Directions of operation and success factors of AMC are important topics in the future. Hopefully, this study is somewhat beneficial to the design of NPL mechanism by means of analyses and comprehensions of AMC as well as suggestions of solutions for NPL.
Aiming at the subject in question, the query were adopted in this study that divided the Handling Mechanism into 3 parts, built in terms of the AMC and financial institution employees, leading to the comprehension of its importance and, to analyze the persons being interviewed and index of difference.
The findings of the test revealed that as regards Financial Restructuring Fund, interviewees’ tendency is similar to revising law directions on May 31 2005, and suggest establishing independent superintendent and increasing transparency. As regards AMC, AMC still has space to develop in Taiwan, and assisting corporate reorganization is a possible way. We find that success factors of AMC are almost external determinants. In difference analysis, we find that community financial institution still need support of government and should strengthen internal control. Local AMC should strengthen technique and take foreign experience, and Impartial Third Party should further be exercised and increase speed of NPL handling.
|
|---|
