我国银行业处理不良资产之问题及对策.PDF

我國銀行業處理不良資產之問題及對策 1* 2 周大方 鄭紹材 1 中華大學營建管理學系碩士生(新竹市香山區五福路二段707 號) 2 中華大學營建管理學系副教授(新竹市香山區五福路二段707 號) * Email ：ft.qoo.c@ 摘要 一般將未正常繳息之逾期放款、催收款與呆帳，通稱不良債權（Non-performing Loans ，簡稱NPL ）。 不良資產對金融機構的隱涵意義是資產品質惡化、流動性變差、財務結構不佳及面臨獲利率不佳與評等 下降，資金成本上揚等問題，故不良資產若不適時加以處理，對整體金融環境與體系將有深遠影響。金 融機構處理不良債權常見之處理模式有自行處理、透過法院強制執行、出售資產管理公司，本文主要在 探討面對不同之處理模式，金融構之策略與處理機制，並輔以國內外實務經驗，對金融機構面對不良債 權處理滯礙因素歸納整理 ，以供國內金融機構於處理不良債權時之參考。 關鍵字 ：不良債權 、不良資產 、資產管理公司 、逾期放款 、催收款 。 1 The Problems and Countermeasures for Our Banking Industry to Handle Non-performing Assets Chou, Ta-fun1 Cheng, Shao-Tsai 2 1 Graduate Student of Department of Construction Management, Chung Hua University (707, Sec. 2, WuFu Rd., Hsinchu, Taiwan 30012, R.O.C.) 2 Associate Professor of Department of Construction Management, Chung Hua University (707, Sec. 2, WuFu Rd., Hsinchu, Taiwan 30012, R.O.C.) Abstract The overdue loans, overdue receivables and bad debts that the interest was not paid on due date are generally called Non-performing Loans (Non-performing Loans abbreviated as NPL). For the financial institutions, the implicit meanings of non-performing assets are deterioration of asset quality, bad mobility, poor financial structure, and facing the problems of bad profitability, decline in rating and rising cost of capital. So, if the Non-performing Loans are not handled properly, there will be a profound impact on the whole financial environment and system. The common handling modes for the financial institutions