銀行為重要的金融媒介機構，可提高資金分派的效率，加速資本累積而協助經濟發展。銀行一旦喪失償債能力，將使存戶的權益不能得到保障而對銀行喪失信心，以致使銀行無法繼續發揮其支付及金融中介功能，影響正常經濟活動。金融管理的主要目的即在於事前妥為監督以預防銀行倒閉，以及一旦發生銀行經營失敗時能迅速妥為處理，以減輕對存戶權益、經濟活動的影響。

本論文針對銀行一旦經營失敗時，金融主管機關之處理對策及存款人之保障進行研究。以美、英、日，加拿大及歐洲共同體的相關制度及法令為對照，檢討我國處理問題銀行的相關法令、中央銀行的最後貸放者功能、以及存款保險制度。並將各國（包括我國）過去處理問題銀行的個案進行分析，以歸納出處理問題銀行的基本原則及對策。

本研究分為七章，第一章在說明從事本研究的動機、目的及研究範圍。第二章在解釋所謂「銀行經營失敗」及「喪失償債能力」的意義，並說明銀行倒閉對個別經濟行為及整體濟的影響。第三章則指出造成銀行經營失敗的主要原因，以及簡介各國政府的事前監督措施，並檢討我國的相關法令。第四章介紹國外處理問題銀行的對策、存款保障制度、以及過去處理銀行經營失敗的個案。第五章則整理我國過去二十餘年來處理問題金融機構的作法，並檢討民國七十二年以後所發生三家信託公司及一家信用合作社四件重大經營失敗的案例，以及主管機關的處理措施。第六章就我國銀行法、公司法、破產法等相關法規於處理問題銀行時不足或不備之處，以及我國存款保險制度及中央存款保險公司之功能、組織進行檢討。第七章則總結上述研究內容，並提出相關立法、修法及制度改革的建議。

Banks, through their role as financial intermediaries, play a key role in economic development by allocating capital to the most economically productive uses, thereby contributing to the overall capital fromation of an economy. In the event of bank insolvency, from the perspective of the individual, deposits are at risk and confidence in the banking system is affected. As a result, banks may be unable to fully execute their payment and intremediary roles, thereby affecting the entire economy. The purpose of regulating financial institutions is to ensure their health and, in the event of insolvency, to take the necessary corrective actins in order to minimize the impact on both the financial system and the overall economy as well as protect the interests of the depositors.

This study concentrates on the strategies of dealing with bank failures and the actions taken to protect the depositors' interests in the failed bank. After comparing the relevant laws and regulations in Canada, England, Japan, United States, and the European Community as well as their respective deposit insurance systems, the author then analyzes and comments on the relevant laws and regulations, the Central Bank's function, and the deposit insurance system of the Republic of China(ROC). The author compares the experiences of the regulators in the aforementioned countries in handling bank failures and draws conclusions on the gengeal principals and strategies necessary for effective handling of bank insolvency.

This study consists of seven chapters. Chapter One sets forth the motive and purpose of the study, its scope and limitations. Chapter Two defines "bank failure" and "insolvency" and further describes both the macro and micro-economic implications of bank failure. Chapter Three analyzes the major causes of bank failures and discusses supervisory measues adopted by the ROC and foreign governments. Chapter Four identifies and analyzes both the various strategies of handling failed banks as well as the desposit protection systems existing in different countries. Case studies on specific bank failures are also provided. Chapter Five discusses the resolution of bank failures are also provided. Chapter Five discusses the resolution of bank failures by the ROC authorities during the past twenty years, primaruily focusing on the failues of three investment and trust companies and one major credit cooperative during the 1982-85 period. Chapter Six reviews the ROC Banking Law,Company Law,and Bankruptcy Law, and other related laws and regulations applicable to resolving bank railures. The organization and role of the Central Deposit Insurance Corporation of the ROC as well as the deposit insurance scheme of the ROC are also discussed. Chapter Seven draws conclusions on the above research and proposes recommendations both for improving the regulations governing bank regulations and for modifying the existing deposit insurance system.