鑑於我國金融環境快速變遷、銀行家數逐日攀升，使得原本就競爭的金融環境，變得更加難以生存。政府為了精減金融體系之規模，便提倡利用「合併」一途，「合併」雖可解決一些金融機構的問題，但仍有大半的問題依舊存在，所以銀行在合併的過程中，對於其可能產生之風險，需要特別去評估、分析。在風險評估方面，首先須了解銀行可能暴露於那些風險下，之後再針對這些風險加以分類。雖然進行風險評估可降低問題發生之機率，但單靠這樣維持整個金融體系之健全是不夠的，政府必須規劃一套完整的銀行監理制度，來維持金融環境之秩序。本文使針對銀行合併的原因、方式，及之間可能產生的種種風險加以評估、探討，最後再對於目前政府所採行的銀行監理制度予以分析，希望從中找尋各項風險適合之管理工具，探討目前銀行監理制度中有何優劣、缺失及未來金融機構應朝何種方向進行改革。

The number of banks in the fast changing financial environment is increasing. It is difficult for banks to survival under this competition situation. Government devotes merge to work it out. It is solved little problems by merge, but still has some difficulties to deal with. So we should focus on assessing and analyzing the risks during the merge process. In risk evaluation aspect, first of all, we should understand what kinds of risks banks expose to and classify these risks afterwards. Although the risk evaluation may reduce the probability of something happen, but it is an insufficient way to maintain the entire financial system to be perfect. The government must plan a set of complete banks monitor system to control the financial market. This research aims at discussing the reason why banks want to merge and how they merge, exploring how to assessing the risks of merger. Finally analyzes the government banking monitor system in order to build some guidance for the government.