金融商品創新日新月異，尤其2008年金融海嘯後金融體系蒙受巨大損失，顯示原先依信用風險計提之準備方法不足以因應，是以本研究結合國際組織規範之抗循環、預先計提未來可見損失概念，引介德國一般銀行風險準備制度，比較、分析本國現行準備制度後，建構本國一般銀行風險準備制度。該制度具前瞻性特色，提撥準備範圍涵蓋部分未來因景氣循環造成之預期損失，倘若從個體面銀行自我應變能力提升，面臨危機時可降低總體對於金融體系衝擊。
德國商業法 (The German Commercial Code, HGB) §340g 允許德國銀行設立可見的一般銀行風險準備，除風險預防功能，過去實證結果證明該準備制度亦含有盈餘管理目的。本研究以本國銀行2006-2015年資料模擬建構本國一般銀行風險準備，不僅提升本國銀行業財務報表透明度，並於損失發生時發揮撥補作用，使用該制度亦有效減少銀行不樂見的盈餘波動，本研究為後續風險基礎準備抑或結合差別準備研究奠定基石開端。

In light of the variety and continuous innovation in financial instruments, financial institutions suffered massive losses since the financial crisis during 2008, it is obvious that the original provisions based on credit risk is insufficient. As a result, this study combines concepts of countercyclical and expected loss which notion had previously been formulated within the institutional framework of an international organization and then builds up visible reserves for general banking risks of Taiwan (TGBR reserve).This study not only introduces one of a specific feature within the German financial accounting framework for banks, but also compares and analyzes Taiwan’s existing provision system. These reserves with prospective characteristic are intended to provision for general risks inherent in banking business. While banks improve their ability to absorb shocks arising from financial and economic stress on their own, it would reduce risks of system wide shocks.
The German Commercial Code (HGB) allows banks to build visible reserves for general banking risks according to section 340g. In addition to their risk provisioning function, the empirical results show that GBR reserves may also be used for some purposes such as earnings management. By mainly analyzing financial statements for the period 2006 through 2015 according to Central Bank of Taiwan listed banks, the study uses these data to simulate and build up TGBR reserve. This study confirmed that the risk reserve would be dissolved to offset a net loss on the trading portfolio, moreover, reduce the variability of banks’ net income over time. GBR reserves strengthen banks’ transparency and disclosures; furthermore, this paper makes a contribution to the following research, and providing information for users of financial statements.

論文審定書 i
誌謝辭 ii
摘　要 iii
Abstract iv
目　錄 v
圖　次 vi
表　次 vii
第一章　緒論 1
第一節　研究動機 1
第二節　研究問題與目的 3
第三節　研究流程 5
第二章　實務背景與相關文獻探討 6
第一節　相關文獻探討 6
第二節　本國銀行存款準備制度 11
第三節　本國存款保險制度 15
第四節　本國法定盈餘公積制度 20
第五節　德國一般銀行風險準備制度 21
第六節　台灣與德國準備制度之比較 27
第三章　研究理念與理論基礎 34
第一節　研究理念 34
第二節　理論基礎 34
第四章　準備制度建立與實證分析 43
第一節　變數定義 43
第二節　本國一般銀行風險準備制度 53
第三節　穩健測試 61
第四節　實證結果分析 63
第五章　研究結論與建議 64
參考文獻 66
附　錄 71

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