巴塞爾銀行監理委員會資本適足率之規範及其新制之影響

The Basel Capital Requirements on Banking Supervision and Their Impact on Taiwan’s Banking Sector

巴塞爾銀行監理委員會發布的資本協定已成為國際金融監理標準之一，「新巴塞爾資本協定」預定於2006年年底實施，預期國內配合實施此一國際性金融監理規範後，必定對於銀行業的融資行為有所影響。為使國內銀行業、金融監理機關及中小企業及早準備，本文試圖從相關文獻與實務上的經驗，探討資本適足率新制的可能影響，彙總結論後，建議政府金融改革若能同步進行企業改革，金融主管機關應全盤考慮有關「資本適足性」的相關法制措施，以確保金融市場穩定成長等。

The implementation of the new Basel Capital Accord at the end of 2006 will certainly have an impact on the behavior of Taiwan’s domestic banking industry. To help domestic banks, the regulatory authorities, and small and medium-sized enterprises to make appropriate preparations ahead of the changes, this paper examines the likely impact of the implementation of Basel II, and concludes with the suggestion of financial and industry reforms to match the regulatory changes and ensure the stability of financial market growth.