本研究以國內之一般銀行為研究範圍，先就國內銀行當前面臨經營環境做一剖析，再探討不良授信發生之原因與警訊，進而提出不良授信發生之因應對策及應採取具體措施，期能降低本國銀行不良授信之發生，進而降低逾放比率。 經本論文之整理及研究，謹提出以下結論與建議，冀盼能對本國銀行不良授信問題有所參考與助益。 一、 研究結論 1.銀行辦理授信時應慎選優質對象及行業別，以提升授信品質。2.降低不良授信，首要對策是落實授信前徵信工作。3.強化信用評估五Ｐ原則。4.落實授信事後覆審及追蹤考核。5.加強內部控制，避免不當授信6.不良授信戶發生財務危機之際，如經評估認為該企業具有繼續經營價值，則予以繼續融資、輔導，反之如認無法繼續給予輔導、融資或發現有惡性倒閉之虞或有脫產之嫌，應即採取保全銀行債權相關程序。7.不良授信催收費時費力，欲見成效，有賴催收人員，善用各種訴追技巧與方法，以及權責單位訂立績效目標，定時考核。 二、研究建議 1.加強授信人員訓練2.強化內部控制，落實內部稽核功能3.建立不良授信之快速轉銷制度4.銀行將其不良授信售予第三者。 In the past years, non-performance loan of the domestic banks has been a serious problem and bank lending rate is showing negative growth. This crisis is continuing to spiral downward for bank management. The aim of this thesis is to assist domestic banks to reduce the non-performance and to lower bank lending rate. First of all, the thesis discusses the management conditions of local banks in Taiwan. Secondly, it further investigates the warning and causes of non-performance loan. Finally, the writer offers positive suggestions and concrete policies to deal with current the difficulties After discreet analysis and investigation, the thesis makes the following conclusions and suggestions to resolve the problem of non-performance loan. 1.Conclusions A. When dealing with the loan case, the bank should be careful in selecting the customers and their corporations to upgrade the loan management quality. B. Pre-investigation plays a major role to reduce poor non-performance loan. C. Enhancing the establishment of credit evaluation in terms of 5P principle. D. Rooting post-inspection and evaluation after receiving a loan case. E. Strengthening the control of interior management of corporation in order to avoid non-performance loan. 2.Suggestions A. Offering more in-service training for loan business bankers. B. Strengthening the control of interior management and rooting the functions of interior inspection. C. Establishing a system of fast clearing-bad debt. D. Selling non-performance loan to the third party.
