2008年一場全球金融風暴，強化國際監理機構對銀行資本管制的決心，2010年頒布實施之Basel III資本協定，大幅提高銀行核心資本比率要求。為符合國際標準，國內銀行除積極增提法定資本外，亦朝調整內部風險性資產結構著手，目前銀行整體風險性資產中仍以信用風險為主，為有效降低風險性資產，改變授信行為亦是有效方式之一。本文採個案研究方式，以合作金庫商業銀行為例，資料涵蓋2009年至2019年，探討Basel III實施前後對銀行授信行為所產生之影響。經研究分析後，歸納三點結論如下：一、Basel III對銀行授信具有景氣循環效果，景氣擴張期授信量增加，呈順景氣循環效果；景氣衰退期授信量減少，呈逆景氣循環效果。二、銀行將優先選擇信用風險權數較低之對象，並善用風險抵減工具以降低風險性資產。三、銀行授信定價策略將更具風險成本考量，表外授信風險成本相同，應收取適當手續費收益。

In response to the worldwide financial crisis in 2008, the Basel III was shortly rolled out to strengthen the banking regulatory framework internationally in 2010, by significantly enhancing the minimum requirements on the core capital ratios. To comply with the international regulations, domestic banks have been taking active actions to set aside additional capital. Furthermore, heavy efforts have been put on adjusting the structure of total risk-weighted assets. Nowadays, credit risk remains to account for mostly proportion of the total risk-weighted assets within the banking sector. In order to reduce the risk-weighted assets, changing the ways of lending is considered one of the efficient ways. The research is using a case study of Taiwan Cooperative Bank, by collecting relevant datas between 2009 and 2019, and aims to explore the impacts of Basel III implementation on loans within the banking sector. The research reveals that, firstly, the Basel III has business cycle effects on the bank loan. The procyclical effect has led to the increase of loans during periods of credit expansion, and, conversely, countercyclical effect has led to the decrease of loans during times of credit contraction. In addition, the banks will put priority on the lower risk borrowers and use credit risk mitigation to reduce risk-weighted assets. Finally, the banks tend to take risk costs into account for loan pricing strategy. The cost of risks associated with on and off-balance-sheet loans can be equivalent. Consequently, the handling charges must be collected properly for off-balance-sheet loans.

目錄
壹、 緒論………………………………………………………………….1
一、 研究背景…………………………………………………………………..1
二、 研究動機及目的…………………………………………………………..2
三、 研究流程…………………………………………………………………..3
貳、 文獻探討…………………………………………………………….4
一、 巴塞爾資本協定…………………………………………………………..4
二、 我國監理機關之因應措施……………………………………………….13
三、 Basel III對銀行業影響的相關文獻……………………………………..15
參、 研究架構……………………………………………………………19
一、 研究方法………………………………………………………………….19
二、 研究對象及資料來源…………………………………………………….19
肆、 議題研究分析………………………………………………………23
一、 Basel III對銀行授信是否具有景氣循環效果?…………..………………23
二、 Basel III對銀行授信種類、對象及擔保品之影響………………………26
三、 Basel III對銀行授信利率訂價模式之影響………………………………29
伍、 結論與建議………………………………………………………….32
附錄一 2019年11月全球系統性重要銀行名單……………………….33
附錄二 本國銀行2019年第4季資本適足比率………………………..34
參考文獻…………………………………………………………………...35

參考文獻
一、中文部分
郭照榮 (2013)。Basel Ⅲ對金融穩定及貨幣政策之影響，頁9。
蘇慧玲 (2014)。巴塞爾資本協定Ⅲ實施對銀行業衝擊及其因應之道，頁30。
黃朝熙、鍾經樊、謝依珊、周卉敏 (2018)。本國銀行業資本結構分析－跨越循環期的槓桿比率與資本適足率比較。中央銀行季刊，第40卷第3期，107年9月。
鄭政秉、梁連文、陳仁屏 (2015)。模擬BASEL III新資本監管對台灣銀行業成本效
率之影響。國家圖書館期刊文獻資訊網。
劉坤霖 (2016)。本國銀行資本適足率與經營績效之分析。國立政治大學行政管理研究所碩士論文。

二、英文部分
Battese, Coelli (1995), “A Model for Technical Inefficiency Effects in a Stochastic Frontier Production Function for Panel Data,”Empirical Economics.
Niemeyer, Jonas (2016), “Basel Ⅲ-What and Why?”, Sveriges Riksbank Economic Review 2016: 1st, P. 7.
Rym , Barry (2015), “Does Basel Compliance Matter for Bank Performance?”, Journal of Financial Stability, Vol. 23, No. April, 2016.
Simar, Wilson (2007), “Estimation and Inference in Two-stage, Semi-Parametric Models of Production Processes”, Journal of Econometrics.
Slovik, Cournede (2011), “Macroeconomic Impact of Basel III”, OECD Economics Department Working Papers, No. 844. Retrieved from Https://www.oecd-ilibrary.org/economics/macroeconomic-impact-of-basel-iii_5kghwnhkkjs8-en.