周德瑋博士De-Wai Chou Ph.D蘇慧玲Huey-Ling Su2019-09-032019-5-252019-09-032014http://etds.lib.ntnu.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=id=%22GN0101590118%22.&%22.id.&http://rportal.lib.ntnu.edu.tw:80/handle/20.500.12235/95068自2008年金融海嘯爆發後，影響全球金融及經濟環境，而各國政府機關不斷推出量化寬鬆的貨幣政策，希望能挽救此次的金融危機，而面對金融業的自由化與國際化，金融業的交易日趨複雜，相對提高了銀行所面臨的風險，也考驗各國的監理制度，有鑑於此，國際清算銀行下之巴塞爾銀行監理委員會(Basel Committee On Banking Supervision）乃於2010年提出了資本協定Ⅲ(Basel Ⅲ)，新資本協定包括Basell II增強、最低資本適足品質及比率之提升等，並嚴格定義合格資本及規範流動性準則，以強化金融體系穩健性為目標。 Basel Ⅲ規範主要其改革重點涵蓋個體審慎監理（micro prudential）及總體審慎監理（macro prudential）兩個面向，前者在於改善個別銀行吸納風險衝擊之能力與韌性；後者在於處理整個銀行體系內之系統性風險，以及隨著時間不斷擴大之順循環問題，本研究主要針對個體審慎監理部份分析及探討，了解其相關規範及對國內主管機關之配合措施，而因台灣已於2013實施Basel Ⅲ，故乃深入分析實施後對銀行業其資本缺口、未來之經營策略、風險管理…等之影響，並提出銀行業實務上可行之因應方案，以提升本國銀行風險管理能力、強化資本品質，進而打造區域性銀行，邁入國際舞台。 而資本適足率並非萬靈丹，僅係靜態之數字，不能充分代表銀行之品質，亦不能解決市場恐慌或流動性不足時之問題，端賴銀行如何善用各類風險指標，銀行內部必須從上到下，持續提升風險管理組織文化，在各銀行逐步認同風險需有足夠資本支持之觀念下，進而帶動國內銀行良性競爭，及改善不良放款與利差縮小等情況，鞭策銀行朝向正確及穏健發展之路上邁進。Since the financial crisis erupted in 2008, impacting the global financial and economic environment, governments continued to implement quantitative easing monetary policy, hoping to rescue the financial crisis. Facing the liberalization and internationalization, as the financial transaction of the banking industry became more and more complex, banks endured more and more risk, challenging supervisory review system in every country. In order to strengthen the soundness of the financial system, the Basel Committee on banking Supervision under the Bank for International Settlements presented Basel Ⅲ in 2010, including Basel II enhancement, the quality of capital adequacy ratio, and strict definition of regulatory capital and liquidity standards. The main focus of Basel Ⅲ covers micro prudential and macro prudential. The former is to improve the ability and resilience of an individual bank to absorb the impact of risk; latter is to address the system risk within the entire banking system, and procyclicality. This study focused on micro prudential to understand the relevant regulations and the measures of the authority in Taiwan. As Basel Ⅲ was implemented in 2013 in Taiwan, its impacts on capital gap, future business strategy, and risk management of the banking sector are deeply analyzed, and feasible solutions on banking practices are proposed, in the hope that domestic banks can improve risk management capabilities, strengthen the quality of capital, and then become regional banks in the world. However, capital adequacy ratio is a statistic, not a panacea. It neither fully represents the quality of banks, nor solves the problem of market panic or illiquidity. It depends on banks how to use various types of risk indicators. Banks must, from top to bottom, continue to enhance risk management organizational culture. In recognition of the concept that sufficient capitals are needed to support the risks, banks will compete fairly, improve non-performing loans, narrow spreads, and then develop stably and healthily.巴塞爾資本協定資本適足率資本協定ⅢBasel ⅢBasel Accordcapital adequacy ratioBasel Ⅲ