金融機構扮演提供企業營運所需資金以及協助企業經營週轉之金融仲介(Financial Intermediary)者之角色，其地位殊為重要。惟近年來因為國內景氣低迷，銀行業過度競爭，內部控制不良等原因，加上國際經濟情勢惡化之影響，金融機構體質不健全之問題逐漸浮現，而問題之重點則在於如何妥適處理問題金融機構。本文採用文獻分析比較法、實務會議參與法以及問題提出法，對此課題加此研究，探討如何建構我國之相關處理機制。內容係就我國問題金融機構處理機制之運作現況提出具體問題，指陳制度上之缺失與法令上之瑕疵，並依循法制面、主體面與運作面之層次，作較深入之探討與分析，參酌國內外實務與學理見解，並提出個人管見與建議。此外，為謀求處理機制之完整性與前瞻性，並於文末提出機制之再造建議，企盼建立事前預先防範與事後有效處理之完備機制。

The role of financial institutions is to act as a financial intermediary by providing and assisting enterprises with the funding needed for their operations. However, in recent years, the troubled conditions of financial institutions have begun to gradually surface due to the downturn in the domestic economy, fierce competition within the banking industry, weak internal control, along with the impact of the worsening global economy. The heart of the problem lies in how to properly dispose problem financial institutions. This study uses the literature analysis comparison method, actual conference participation, and question asking method to examine these issue and discuss how to create relevant handling process system for Taiwan. In this study, specific questions are raised about how Taiwan’s problem financial institutions are actually being disposed of today. The deficiencies in the system as well as the loopholes in the laws and regulations are described. Meanwhile, further investigation and analysis were conducted in terms of legal, main entity, and operational aspects by referencing to actual local and foreign practices plus theoretical opinions. Y personal views and recommendations were also included. Moreover, in order to achieve completeness and foresightedness of the disposal system, recommendations for reengineering the system are proposed in conclusion, hoping to build a preventive and effective system.