In the past few years, financial restructuring fund has become a popular term in Taiwan. This is because Taiwan tries to avoid impact of the financial environment and economic growth during Asian financial crisis period. They bring in mechanism of Japan, South Korea, and United States, legislate for provisions of financial restructuring fund, and establish this fund in order to compensate the capital shortfall may be arising from unhealthy financial institutions, as well as to prevent a withdraw run on a bank because of public panic and chain reaction causing the outbreak of systematic financial crisis. However, the evaluation of the effect of the financial restructuring fund from outside world is different, and opposition has been heard often. They criticize that the financial restructuring fund is a bottomless pit, and there is suspicion that the fund uses the money from taxpayers to rescue those illegal operators of bad financial institutions. The size of the fund has been increased by amending the law constantly, and nearly 170 billion new Taiwan dollars has been invested which can only fill in loopholes. It can stabilize the order of financial market temporarily, but it is unable to prevent successive crisis effectively that caused by bad financial institutions. ¡@¡@ The financial restructuring fund entrusts the Central Deposit Insurance Corporation to execute all kinds of matter. In the process, how does the Central Deposit Insurance Corporation operate? What is the trend of amendment in the future? These issues are worth studying and discussing. The process including the assessment, clearing up, selling tender, prosecution, and reimbursement of the illegal responsible person after taking over bad financial institutions. What kind of problems would occur during the process of operation? How does the Central Deposit Insurance Corporation handle it? This research regards Kaohsiung Business Bank as the case, not only to understand and report it, but also to analyze and discover problems from legal point of view. Base on the judgment of the prosecution in accordance with the court, it evaluates all kinds of effect of the financial restructuring fund that is applied to Kaohsiung Business Bank. Finally, this research tries to bring up the conclusion and suggestion of the financial restructuring fund, based on the gains after evaluating and analyzing, hope it is helpful on the application and management of current financial restructuring fund.