問題金融機構之防患與管理一向係各國金融主管機關的業務重點，亦是財務金融學者探討的重要領域。目前美國、日本、歐洲金融管理當局在一連串金融風暴或個別銀行資產品質惡化情況下，均已著手在未來加強對問題銀行之監理與檢查，期以金融機構之經營問題與弊端為重心，做到早期發現、防患未然，俾確保銀行體系之安全穩健，及支付體系之圓滑運作。 至於我國方面，近年來國內金融自由化發展十分迅速，金融產業結構亦急速改變。基層金融機構面對此一競爭變局，生存已面臨極為嚴酷挑戰。自八十四年以來，隨著國內經濟成長衰退，房地產及股票市場疲軟不振，在全省各地已接連不斷發生彰化四信、豐原信合社、中壢市農會、屏東鹽埔鄉農會等多起令人怖目驚心的擠兌金融風暴，金融情勢極不穩定，更暴露出不論在金融體制、機構經營管理與內部控制等方面，確有重大缺失。 鑒於金融機構經營不善或失敗，不僅會影響其他金融機構，甚至將危及社會大眾對銀行體系之信心，進而波及經濟發展，問題基層金融機構之經營與管理的確係台灣當前金融市場不可輕忽之焦點，亦有其研究之必要性。 因此，本研究係採用文獻檢討分析法，參考國內外相關期刊、法令及專家學者意見，蒐集整理我國七十九年迄至八十五年底止問題基層金融機構擠兌個案，詳加探討，並針對基層金融機構經營管理問題，彙整出問題機構經營特性，發現分別與外在經營環境不佳、基層金融機構內部管理欠妥及政府法令與監管未盡完善有關。上述現象不僅可以作為該類機構的營運預警指標之參考，另可就上述研究發現提出問題機構管理之建議，以期對擠兌現象及經營風險有較深刻了解與掌握，作為金融業者健全經營及主管機關監督管理之參考，冀使我國整體金融市場發展益臻健全。 / Preventing banking crises and managing problem banks has been a primary concern of the financial authorities. It is also an important area of research for finance scholars. To date, in the wake of a round of financial shocks as well as a deterioration in bank asset quality, American, Japanese, and European supervisors have begun strengthening their supervision and examination of troubled banks, focusing on operational shortcomings and the successful implementation of an early warning system, in order to ensure the safety and soundness of banking, infrastructure and facilitate the smooth operation of payment system. The pace of financial liberalization in Taiwan has been very rapid over a period of many years. The structure of the financial industry has also been speedily transformed. Community Financial Institutions, faced with stiff competiton, and with spreads that are increasingly squeezed, have been crucially challenged. From the second half of 1995 to the end of of 1996, as domestic economic growth significantly slowed down and both the real estate and stock markets sharply declined, bank runs repeatedly occurred across Taiwan, affecting institutions such as the Changhua Fourth Credit Cooperative, the Fengyuan Credit Cooperative, the Chungli and Yenpu farmers' associations' credit departments, and so on. The financial situation in each case was quite unstable, thereby exposing severe weaknesses in the financial system, institutional internal controls, and other areas. Owing to the fact that a problem institution or bank failure would not only influences other institutions, but would also tend to undermine the confidence of the community, and, in turn, jeopardize economic development, the poor operations as well as slack management in the case of a troubled community financial institution are indeed issues that cannot be neglected. To study these operational characteristics is also a necessity. Both qualitative and quantitative approaches are applied in the research. At the same time, both foreign and local papers where relevant, domestic laws and regulations, and professional opinions are cited. In order to engage in empirical analysis, data on community financial institutions from 1990 to 1996 are collected, and the operational discrepancies in respect of these institutions are abstracted. The paper concludes by stating that, although a wide range of bank runs can be attributed to a corpus of causes, they are invariably identified because of the poor institutional setting in which they function, their deficient internal management and controls, and lack of a comprehensive legal and supervisory system. Not only can the above-mentioned phenomena be applied as warning signals, but the recomendations drawn up for the management of problem institutions, which provide a deeper understanding of bank runs and their opertional risks, can serve as valuable reference material for market participants and pervisors, thereby increasing the safty and soundness of Taiwan's financial markets.