The Study of Non-Forming Loans of the Financial Institutions in Taiwan

• Main Authors: Hui-min Huang, 黃惠敏
• Other Authors: Li-hua Kao
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/61546687364407024839

碩士 === 中原大學 === 會計研究所 === 91 === 英文摘要 Due to the high competition of the bank industry and the recession economic environment these years showing in Taiwan, the delinquency rate of the financial institution is getting serious. A lot of non-performing loans（NPL）not only lower the liquidity of fund, but also can’t recover financial assets. It also makes enterprise lead to its fund shortage and influence the credit quality of financial institution. In addition, in order to ensure their creditor’s rights, the financial institutions took the way of legal auction, but still cannot meet their practical needs and make the problems of non-performing loans more seriously. If the financial institutions can deal their own NPL smoothly, the capital will be liquidated. Subsequently, it will benefit both the financial institution’s financial structure and enterprises management. The study uses the literature analysis method and inquiry method to discuss how to create relevant handling process system of NPL for Taiwan. Through an empirical analysis of management and operation of American’s RTC, Japan’s RCC, and Korean’s KAMCO, and our domestic bank’s practical experiences in dealing with NPL, this study expects to suggest a preventive and effective system for dealing with NPL.