台湾地区问题金融机构处置机制与预警体系研究

Disposal Mechanism on Poisonous Financial Institutions in Taiwan and Early Warning System

对问题金融机构的甄别和处置是金融监管当局的一项重要任务。本文分析了台湾地区问题金融机构处置机制的演变历程,从差异化金融检查机制、报表稽核信息系统、检查数据评等系统、申报数据排序系统等方面介绍了台湾地区关于问题金融机构的预警体系,并结合大陆地区的实际,提出大陆完善问题金融机构处置与预警机制的对策建议,包括健全问题金融机构市场退出机制、建立金融风险早期预警系统及存款保险制度等。

Screening and disposing poisonous financial institutions （PFI） is a key task faced by financial supervision bodies. This paper analyzes the evolution process of disposal mechanism on PFI in Taiwan, introduces its early warning system from the aspects of differentiated examination system, financial statements information system, examination data assessment system and reporting data sorting system. This paper then raises policy suggestions to improve disposal mechanism and early warning system on PFI in China's Mainland taking into consideration of its current situation, including improving exit system for PFI, setting up early warning system and deposit insurance system in China's Mainland.