歐盟存款保險機制──兼論對台灣之啟示

Deposit Insurance Mechanisms in the European Union and Implications for Taiwan

存款保險在保護存款人、避免擠兌、維持存款人信心及金融穩定方面，扮演一項重要功能。歐盟於2015年推動單一存保機制（EDIS），連同單一監理機制（SSM）及單一清理機制（SRM），形成歐盟銀行聯盟三大支柱。本文基於法學研究方法，研析EDIS下列議題：概念、發展背景、功能及目標、核心原則、法律架構、組織及政策、存保基金、國際合作等項目。本文歸納主要發現，說明歐盟存保機制之重要意涵，並比較台灣存保建制，據以提出一些建議，提供我國未來存保改革之參考，以完善我國存保制度，提高存款人保障，並維護我國金融穩定。

Deposit insurance serves crucial functions of protecting depositors, preventing bank run, maintaining depositors’ confidence, and ensuring financial stability. The European Union (EU) implemented the European deposit insurance scheme (EDIS), single supervisory mechanism, and single resolution mechanism in 2015, which constitute the three pillars of the EU banking union. Based on the method of legal research, this study focused on the EDIS and examined its concepts, development background, functions and goals, core principles, legal structure, organizations and policies, deposit insurance fund, and international cooperation. This study summarized the research findings, explicated the significant meanings of deposit insurance mechanisms, and compared the EDIS with the establishment of the deposit insurance mechanism in Taiwan. Recommendations were accordingly proposed for the future reform of the deposit insurance system in Taiwan, to improve the deposit insurance system, enhance depositor protection, and maintain the financial stability in Taiwan.