新版巴塞爾協定對我國農業金融管理之影響與啟示

The Implications of Basel II on Agricultural Finance Management

自2002年起我國農業金融有著重大變革，而此時正逢新版巴塞爾協定推行之際，因此，本文設立一個新版巴塞爾協定的使用動機模型，並藉此推論其在我國農業金融管理上之意義。根據本文推論，全國農業金庫採用新版巴塞爾協定的標準法，須有透明公開之財務資訊；如果採用IRB法，則須有一套信用評等之資訊系統及完整的授信資料庫。農漁會信用部雖然未採用Basel II，若配合全國農業金庫輔導其逐步建置財務資訊系統，將可朝向標準法的使用條件。

Since the year of 2002, the agricultural finance of our country has significant transformation, while the same time the Basel II is implemented. Therefore, this paper develops a motive model of Basel II, and uses it to discuss the implications on agricultural finance management. If the Agricultural Bank of Taiwan adopts the standardized approach of the Basel II, the financial information must be disclosed. If it adopts IRB approach, there must be information system and intact awarding the letter database that a set of credit comments etc. Under the condition of having established financial information system, the credit departments of farmers’association and fishermen’s association will have the chance to adopt the standardized approach of Basel II.