A Study of Credit Management and Writing Off Bad Loans

[[abstract]]自從民國81年新銀行的陸續設立，台灣的銀行體系就邁向戰國時代，商業銀行之間彼此惡性競爭再加上經濟情勢的轉變，台灣金融機構的逾放比率由1995年的2.88%，提高至2001年的7.48%，S&P甚至認為高達18﹪。國內金融機構的逾放問題已經是國內經濟的一顆不定時炸彈，為了改善此項問題，故從積極面的轉銷呆帳來著手。 本研究嘗試從積極打消與不積極打消之銀行做比較分析，發現目前最積極轉銷呆帳的方式就是將不良債權售予資產管理公司。然而國內銀行最主要轉銷呆帳的方式計有： 1. 成立專責小組辦理大額逾放及複雜的案件。 2. 出售不良債權予資產管理公司。 3. 建立優厚的獎勵措施，以激勵行員積極投入清理逾期放款及呆帳的行列。 4. 將一定金額以上的逾期案件，交由總行專業人士處理。 5. 定期派員臨店檢查，督促各營業單位積極清理。 6. 發函各單位訂定轉銷呆帳的目標，以加速呆帳的轉銷作業。[[abstract]]The ratio of loan overdue of financial institutions in Taiwan rose from 2.88% in 1995 to 7.48% in 2001.Loan overdue is a serious problem for the economy in Taiwan. It needs to be solved through the more vigorous writing off the bad loans. The study has compared and analyzed the two types of banks that are active or inactive in writing off bad loans. The researchers so far have found, the most vigorous method is selling non-performing loan to the asset management company (AMC). Based on the case studies of writing off bad loans, the researchers have found the following results： 1. Set special unit to deal with non-performing loan that is big in amount , as well as the complicated case. 2. Selling non-performing loan to asset the management company (AMC). 3. The reward policies have been found. 4. Its success lies in the collectors’ professional skill and knowledge, so headquarters will handle the big case. 5. The banks must check the process regularly, because the loan review is absolutely necessary after a loan has made. 6. Each branch needs to set up a goal to write off bad loans quickly