一九五○年代末期，銀行面臨強大的放款需求壓力；同時，由於市場利率上升等金融環境之改變，使銀行不但無法擴充存款，且遭受顧客紛紛提款之局面，在此雙方因素的壓迫下，資金不足的問題乃成為銀行經營者最大的困擾。負債管理論就在此種惡劣的環境中因應而生，並在一九六○年代及一九七○年代初期發揮輝煌的效果。
所謂負債管理，乃指銀行於資金不足時，另向其他資金市場以議價方式，尋求非存款負債，創造新的資金來源，以供放款和提款之需求而言。由於負債管理的實施，銀行的負債已由外生變數（Exogeneous Variables）變成內生變數（Endogeneous Variables），銀行的放款數額，已不再僵硬地受傳統的資金來源—存款之限制。換句話說，由於負債管理的實施，銀行可以隨時主動地向外擧債，獲取資金來源；此種負債面流動性的創造，亦可節省平時持有的流動性資產。同時，由於銀行借債工具之多樣化，可使得銀行之經營方式更為靈巧與有效率。
總之，銀行的負債管理制度，不但改變以往由負債面之數額來限制資產面成長之被動經營方式，而且亦更正以往持有大量準備資產，過分重視財務流動性之保守作風。換言之，實行負債管理後，銀行的經營方式乃能較實施前更為主動、進取靈活與積極；一方面使銀行有較充裕之資金來源，一方面使銀行之經營更有效率。此種銀行經營之效率化，又可提高其服務水準與數量，而增進公眾之福利。
但是，由於負債管理制度使銀行可以自行調整其資金來源數額，並控制其成長速度，致使銀行財務結構和貨幣政策之效果受到影響。就前者而言，負債管理制度之實施，使銀行的負債和非流動性資產，大幅度的增加；資本額和準備資產之持有，卻相對的降低。其結果，不但是銀行之資產流動性令人虞慮，而且其可能發生之財務風險，尤足以令人擔憂。加之一九七三年後幾家大銀行之倒閉，更令人懷疑負債管理的實施，是否破壞銀行體系之健全。同時，又有學者認為銀行的獲利性也將因支付較高之利息成本而趨於減少；事實上，節節高升的借債利率，正說明這個現象。至於貨幣政策，也將因負債管理之實施，使其緊縮信用之效果有所減損和扭曲，但是只要政策方式得當，其影響程度並不至於太大。
自銀行實施負債管理以來，雖曾遭受多次且多樣的限制，但大抵上其仍能蓬蓬勃勃的發展。但是，至一九七四年後期，各銀行卻突然減少其對負債管理之依賴程度；其原因如何，至今仍無定論，將有待來日之研究。

中文部份：
〔1〕何瑞坤：銀行資產與負債管理論—兼述最近之研究發展趨勢，台北市銀行經濟研究室經濟研究叢書第十種，民國六十五年四月。
〔2〕李孟茂：「美國貨幣市場」，台灣經濟金融月刊，第十一卷第九期，民國六十四年九月，1-13頁。
〔3〕林麗珠：「銀行之負債管理」，台北市銀月刊，八卷六期，六十六年六月，29-42頁。〔4〕查復生：「美國CD發展之過程及其現狀」，台灣經濟金融月刊，十三卷八期，六十六年八月，25-28頁。
〔5〕倪成彬：現代金融政策，（台北：三民書局）民國六十五年九月增補版。
〔6〕黃添昌：「論銀行資產與負債之管理」，台北市銀月刊，九卷二期，六十七年二月，74-86頁。
〔7〕傅美德：「銀行資產與風險的管理」台北市銀月刊，八卷十二期，六十七年十二月，51-54頁。
〔8〕楊承厚：金融市場（台北：三民書局）民國六十六年三月增訂版。
〔9〕趙經義：「美國聯邦準備銀行公開市場政策之分析」，現代經濟金融月刊，一卷七期，民國六十年十月，7-13頁。
〔10〕盧志敏：「台灣地區之商業銀行放款供需函數」，台灣銀行季刊，第二十八卷第三期，六十六年九月，58-89頁。

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