| Summary: | 碩士 === 東吳大學 === 法律學系 === 105 === Economic developments of the nation complement and supplement its financial institutions, among which banking plays the most important role as financial intermediate institutes. In Taiwan, the business of banking used to generate large amounts of non-performing loans due to keen competition and improper loans. Other than causing the aggravation of quality regarding banking assets, routine banking operations are also influenced, which had a great effect upon economic stability and development of the nation. The government at that time took all sorts of measures to accelerate a decrease of non-performing loans. Therefore in Taiwan, banking non-performing loans have been apparently reduced, assets quality has accordingly been much improved.
In order to upgrade global competitiveness in Taiwan financial industries, and to institute information openness system geared to international standards, the Government actively promotes financial institutions to widely adopt international regulations, among which the International Financial Reporting Standards（IFRSs）and Basel III Accord, enacted by and Bank of International Settlements(BIS), play the most significant role as the new financial supervision mechanism to strengthen stabilities of global banking systems. To accelerate banking abilities to endure risks, these regulations above mentioned both strictly hold assets in leash. Since non-performing assets influence banking capital significantly, to effectively maintain well-performing assets quality has been an urgent task for Taiwan banking industries. Accordingly, the regulations and practical operation modes regarding how to handle non-performing loans should be valued more than ever. With the opening of finance service market and growth of business affairs for the two sides across the Taiwan Straits, Taiwan banking corporations continuously set up new branches westwards. Other than obtaining more opportunities to broaden business, the risks of facing more non-performing loans grow as well. Besides, there is a huge gap between Mainland China and Taiwan in law enactments and practical market operations. Not comprehending the essence of such gap could affect banking capital for west-moving Taiwanese banking. Consequently, a thorough study on the legal systems and operation methods in practice in Mainland China is an important issue that can not be ignored for Taiwan banking to cross the foot of Mainland financial markets.
To conduct the research in depth, this thesis shall narrow the scope down to banking institutes only. Firstly, the development of financial supervision mechanism and the historic background of financial reforms in Mainland China and Taiwan will be introduced, followed by the definition of non-performing loans, the cause of its peak and the measures in response taken by the government for both sides. Furthermore, current enactments and processing methods in practice (financial assets management company, asset securitization, etc.) of non-performing loans for both sides banking industries will be analyzed and compared in depth. In addition to looking forward to benefits brought upon Taiwan banking operations launched in Mainland China, the legal systems and multiple methods of non-performing loans in China could be borrowed as an example to enlighten Taiwan regarding how to deal with future non-performing loans, moreover to maintain fine assets quality of banking and to enhance international competitiveness.
|
|---|
