Basel資本協定自從金融海嘯後，便大幅度地進行改革，更注重改革在以往只針對個體監理但卻忽略掉總體審慎監理部分加以改進，提出了抗循環資本緩衝以及多重性資本適足率實施衡量規定，以及對資本適足之自有資本及加權風險性資產衡量標準加以提升，BaselⅢ會導致銀行資本適足率下降，甚至不符合國際規範。本文參酌BCBS(2013)量化衝擊研究之實證結果，觀察Basel III之實施對台灣本國銀行資本適足性之影響。而面對Basel III較嚴格之資本衡量辦法後，銀行勢必募集資金以達到法令標準，因此本文再針對股東權益上升後，對銀行授信行為之變化進行研究，最後探討股東權益變化對放款利率及放款餘額之影響並觀察多重性資本適足率下，銀行放款利率及放款餘額之變化，此舉將可讓本國銀行瞭解Basel III對於台灣銀行業者授信行為上是否有嚴重的衝擊。有利於台灣銀行業在面對Basel III改革時，有其較強化性之競爭能力。

　　關鍵詞：資本適足性、量化衝擊研究、股東權益、放款利率、放款餘額

Abstract
After the financial crisis, The Basel Capital Accord drastically reformed its regulations. In the past, Basel II only focused on the micro-prudential but ignored macro-prudential supervision. Therefore The Basel Capital Accord proposed Basel III to improve macro-prudential supervision. Basel III proposed multiple methods that included countercyclical capital buffer and multiplicity of implementing measure capital adequacy ratio requirements and capital adequacy of capital and risk-weighted assets metrics to be improved. The new Basel III supervision will make the bank's capital adequacy decline, which will not meet the new international regulations. This article refers to BCBS (2013) “quantify the impact of empirical results”, observe the implementation of Basel III in Taiwan domestic banks capital adequacy impact. In face of more stringent Basel III capital measurable method, the bank is forced to raise funds to meet legal standards, this article focus on the bank credit behavior changes research after the increasing of the shareholders 'equity. Finally explore the changes in shareholders' equity and loans, interest rates on loans balances and to observe the effect of the multiplicity of its capital adequacy ratio, the bank lending interest rates and changes in the balance of the loan. Referring to the above conclusion, we can understand the Basel III how to impact banking industry credit behavior, which make Taiwan bank sector as soon as possible with the new Basel III supervision content standards, and strengthen its competitiveness and meet the world trend.

Keyword：Capital adequacy, Quantitative Impact Study, equity, loan rate, loan

目錄
第一章 緒論 1
第一節 問題背景 1
第二節 研究動機與目的 3
一、 Basel III對於資本適足性之影響 3
二、 Basel III對於銀行授信行為之影響 5
第三節 研究內容與架構 7
第二章 Basel II至Basel III的主要資本改革內容 9
第一節 由審慎工具端看Basel III之主要改革內容 9
第二節 Basel III下之資本適足率 10
第三節 Basel III重要改革彙總 13
一、抗循環資本緩衝 13
二、流動性覆蓋比率與淨穩定資金比率 13
三、槓桿比率 14
四、Basel II至Basel III之主要改革處 15
第三章 文獻探討 17
第一節 資本適足率 17
第二節 Basel與銀行授信行為 19
第四章 Basel III對本國銀行資本適足性之研究方法與實證分析 22
第一節 研究方法 22
第二節 實證分析 26
第五章 Basel III對本國銀行授信行為之研究方法與實證分析 29
第一節 研究步驟方法 29
第二節 模型應用 30
第三節 樣本資料與期間與變數定義說明 36
第四節 樣本銀行之授信實證分析 38
一、估計流程 38
二、Panel Data建立步驟 39
三、實證分析 43
第六章 結論與建議 49
第一節 研究結論與建議 49
一、結論 49
二、建議 49
參考文獻 50
一、 中文部分 50
二、 英文部分 51
附錄 53

參考文獻
一、 中文部分
1. 邱麗卿、謝淑娟(2011)，「金融危機對銀行授信及經營績效影響之研究」，銘傳大學財務金融系
2. 張麗娟、李育真（2011）「本國銀行風險管理與財務危機對財務績效之影響」，臺灣銀行季刊，62（2），1-25
3. 郭照榮(2013)，Basel III對金融穩定及貨幣政策之影響，中央銀行委託研究報告，101CBC-金-1
4. 賴彥仲(2004)，「實施資本適足性規定對本國銀行業總體資金之影響」，雲林科技大學金融研究所未出版碩士論文。
 
二、 英文部分
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3. Basel Committee on Banking Supervision (2010f), "Guidance for national authorities operating the countercyclical capital buffer.", Bank for International Settlements.
4. Basel Committee on Banking Supervision (2010g), "Basel III: A global regulatory framework for more resilient banks and banking systems.", Bank for International Settlements.
5. Basel Committee on Banking Supervision (2010h), "Basel III: International framework for liquidity risk measurement, standards and monitoring.", Bank for International Settlements.
6. Basel Committee on Banking Supervision (2013), "Results of the Basel III monitoring exercise as of 30 June 2012", Bank for International Settlements.
7. Basel Committee on Banking Supervision (2013), “Basel III: The liquidity coverage ratio and liquidity risk monitoring tools”, Bank for International Settlements.
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