本研究之目的在於探討我國銀行業逾放比與總體經濟因素間之關係，利用最小平方法之迴歸分析檢測所蒐集之資料，並針對所得之統計結果分析其所含之意義。研究結果指出，失業率、經濟成長率、通貨膨脹率、房地產景氣對策訊號及存放款利差皆符合作者預期，與銀行業之逾放比存在顯著之關係。本研究除了證實逾放比確實與經體經濟因素具有某一程度相關之外，也建議未來銀行放款時不應以擔保品為放款之主要依據，更應納入借款人之還款能力及來源等因素考量。

This study attempts to investigate the relationship among the non-performing loan (NPL) ratio of the banking industry and several macro economic factors in Taiwan. The ordinary least square method is employed in determining the regression model. Results of this study do not only show that the unemployment rate, economic growth rate, inflation rate, the index of real estate market prosperity and the interest rate spread are significantly related to the NPL ratio, but also suggest that banks should pay more attention to borrowers’ ability and sources of payments as well as the value of collaterals.