後金融重建時期完善存款保險制度之研究

Abstract

1997年亞洲金融風暴後，日、韓等國相繼投入金融重建工作，台灣為免經營不善金融機構引發本土性金融風暴及連鎖性金融系統風險，並全面整頓提昇國內金融機構體質，亦於民國90年7月立法通過金融重建基金條例，設置金融重建基金管理委員會，建立問題金融機構退場處理機制，冀望於一定期間內全額保障存款人及其他債權人權益，並迅速處理經營不善金融機構，使之順利平和退出金融市場。其執行工作並委託中央存款保險公司辦理。截至93年12月底止，共計處理46家經營不善金融機構，包括1家中小企銀、9家信用合作社、34家農會信用部及2家漁會信用部，動用公共資金1048億元，一掃過去多年之金融沉疴，對我國金融改革產生相當的建樹；惟隨著民國92年7月立法通過農業金融法、93年1月成立農業委員會農業金融局及93年7月金融監督管理委員會正式運作，我國的金融體制已經成為一般金融與農業金融之雙元金融體制，且後金融重建時期，存款保險如何接續全額保障回歸限額保障，存保制度建置近20年是否須配合金融改革政策作全面性檢視與修訂，實為目前重要探討之課題。 睽諸美國、加拿大、日本及韓國等四國在其後金融重建時期存保制度之變革，諸如強化存保機構職權與功能、加強對問題金融機構之風險控管與處理、及金融安全網之強化等，均有相當的進展，已成為各國金融監理與存款保險制度擘劃革新措施之參考；爰本人期藉此研究，提供各界更加深入瞭解後金融重建基金時期，存款保險制度未來發展之方向與作法，並提供存保公司於金融重建基金退場後，達成積極落實存款保險政策，確保存款人權益及協助安定金融秩序目標之相關建議與作法。 本文第一章敘述研究動機、方法、目的及限制，第二章彙整美、加、日、韓等國後金融重建時期存款保險制度變革之探討，第三章就我國現行存款保險制度在組織定位、風險控管、履行保險責任及受託執行金融重建任務上作一探討，第四章則對建立完善存款保險制度重要議題包括全額保障恢復限額保障措施、存款保險賠款特別準備金之建構、存款保險與金融監理體系之連接及存保處理問題機構機制之改造作深入剖析。第五章則就強化我國存款保險制度設計問卷共10項命題，再將問卷發送監理機構、金融業者、及專家學者，本量化研究運用SPSS套裝軟體，進行統計分析處理，並以卡方檢定等統計方法進行差異分析，比較每項命題是否有顯著性差異，並探討其原因，所得分析結果併前對後金融重建時期美、加、日、韓等國有關存款保險制度變革比較及對我國現行存保制度之探討彙整於第六章中提出制度面與執行面之結論與建議，期能就建立我國完善存款保險制度有所助益，是為本研究之目的。 以下是本研究之重要建議： 一、重建基金94年7月10日起由存款保險限額保障接續，除應加強宣導並注意民眾之反映，有效掌控金融體系流動性資金之變動外，並應有處理系統性危機之緊急應變計劃，另存款最高保額100萬元應可適度提高，以符合一般大眾之期待。 二、儘速修訂存款保險條例，強化存保公司角色與功能，就承保風險控管、充實存保基金、履行保險責任、加強問題金融機構之處理與退場機制之建立，俾利存保制度於重建基金滿期後順利有效運作，由賠付者轉型為風險控管者。

Since 1997 Asia Financial crises, the Asia countries such as Japan and Korea have being worked hard with financial restructure reform. In Taiwan, influenced by economic and political factors, the government set up the Financial Restructuring Fund (the Fund) in July 2001 to prevent the occurrence of systemic financial crisis and secure depositors confidence. The Fund was also a precedent in Taiwan for the smooth withdrawal of problem financial institutions from the financial market. Up to December 2004 the Financial Restructuring Fund had disposed 46 problem financial institutions, including 1 business bank and 45 community financial institutions. The total amount Fund paid was about NT$104.8 billion. The achievements of the Fund’s hard work and development in various matters have earned widespread public support. With the coming expiration of the Financial Restructuring Fund on July 10, 2005, the deposit insurance systems should make a thorough reform in responding to the transition to the Post-Fund era which blanket deposit coverage reverts to a limited coverage system. Considering with the financial reforms experiences that USA, Canada, Japan and Korea had made in the post Financial Restructuring Fund Era, the government may summarize some trend and guidance for developing effective deposit insurance system in Taiwan. The main purpose of my research paper is to encourage general public to get more understanding of deposit insurance system following the expiration of the Fund. The paper also aims to assist Central Deposit Insurance Corporation (CDIC) in conducting its policy and goals of safeguarding depositor rights and interests and stabilizing financial order through the deposit insurance system. The following points summarize the main conclusions and suggestions of my research paper to help CDIC revise, implement and continually assess a deposit insurance system. These points are reflective of, and adaptable to, a broad set of circumstances, settings and structures. 1. Transitioning from a blanket guarantee to a limit coverage deposit insurance system, CDIC should pay particular attention to public attitudes and expectations, and an emergency plan in case of financial systemic crisis is highly needed, and the insurance coverage limits NT$1 million may need to be adjusted. 2. The Deposit Insurance Act (The Act) should thoroughly revise as soon as possible. Besides, to fulfill CDIC goal function, The Act must determine whether CDIC should be assigned to an existing limited corporation structure or a separate entity should be established to make CDIC be a Risk Minimizer not only a Pay Box.