台灣金融檢查原由財政部金融局、中央銀行金融業務檢查處及中央存款保險公司以分工方式辦理，後為求檢查標準一致，於2004年7月移撥各金檢單位人力，成立行政院金融監督管理委員會檢查局，統籌辦理金融檢查相關事宜，台灣金融檢查邁入一元化時代。檢查局成立迄今已近七年，現行金融檢查一元化制度是否有調整或檢討之處？本文研究目的將針對台灣現行金融檢查一元化制度之運作情形予以分析，探討以下問題。一、對金融檢查「一元化」情形之探討；二、一元化對金融檢查任務影響之探討；三、一元化對檢查後導正措施影響之探討；四、一元化金融檢查對金融機構成本負擔之探討，並進一步訪談金融機構主管及資深金融檢查人員，提供具體建議供台灣日後檢討金融檢查一元化制度之參考。 / The on-site examinations of financial institutions in Taiwan were carried out by three different agencies - the Ministry of Finance (Bureau of Monetary Affairs), the Central Bank (Department of Financial Inspection), and the Central Deposit Insurance Corporation. For consistent standards of financial examinations, the Financial Supervisory Commission Financial Examination Bureau (FEB) was then set up on July 1, 2004, with examiners came from these three agencies. The FEB is responsible for examining financial institutions and examination connected therewith. The financial examination system in Taiwan is then in unified era. The FEB was set up almost seven years till now. Would there be any adjustment needed for the financial examination system, or should the financial examination system need to be reexamined? The purpose of this study is to analyze the operating conditions of current unified financial examination system in Taiwan and to investigate the following issues: 1. Investigating the situation of “unification” in financial examination system. 2. Investigating the influence of the executing results of financial examination in the implementation of unified financial examination system. 3. Investigating the influence of the correcting mechanisms post financial examinations in the implementation of unified financial examination system. 4. Investigating the influence of the burden costs of financial institutions in the implementation of unified financial examination system. Further more, interviewing some officers of financial institutions and senior financial examiners to provide some amendable suggestions as references when reexamine the unified financial examination system in Taiwan.