銀行聯盟之建置象徵著歐盟對於金融監理體系的進一步發展，亦是歐盟自單一市場開放以來，透過趨同政策、Lamfalussy程序改革，甚至是de Larosière報告亦指出以更高標準且一致性原則的治理模式，加強危機管理程序，並提高風險管控品質，保護消費者之權益。本文首先探討銀行聯盟建置前所歷經之重要里程碑，分析金融海嘯及歐債危機成因及對策，並由歐盟所提出調查報告之中，了解當前金融業監理系統之缺失，因此歐盟藉由加強歐洲金融監理體系(ESFS)之內容，同時包含總體審慎監理及個體審慎監理之任務，以維護歐盟金融系統之穩定性。

第三章則完整介紹銀行聯盟整體法律架構，於2012年6月26日由歐洲高峰會主席Herman Van Rompuy所提出《邁向實質的經濟暨貨幣同盟》報告中，確立銀行聯盟之框架，其內部三大支柱包含單一監理機制(SSM)、單一清理機制(SRM)以及歐洲存款保險計畫(EDIS)。此一改革主要為建立歐盟層級監理規範，進而調和會員國之間的清理法規以及存款保證計畫，且有效及妥善地管理單一清理基金及存款保險基金之運用。

第四章將分析會員國之間對於共同財政議題上的差異態度及偏好，並針對歐盟因應國際標準下所做的調整、處置逾期放款的辦法以及呼籲持續推進歐洲存款保險計畫，作為完備銀行聯盟之實際行動的介紹。最後，第五章探討機構間的課責機制、獨立性地位、清理工具之使用時機和共同財政基金規模之相關議題，並總結研究心得及銀行聯盟未來展望。

The establishment of the Banking Union stood for the further development of the EU’s financial supervision system, and improved the quality of risk management, protected consumer’s rights and interests through adopting convergence policies, Lamfalussy procedures, and the de Larosière report which pointed out the necessity of higher standards and consistent principles on governance to strengthen crisis management procedures since the stimulation of the Single Market. 

The study starts with the introduction of the important milestones before the establishment of the Banking Union, analyzing the sequence and measurement of the financial crisis and the European debt crisis, also with the help from the investigation report to understand the current shortage of banking supervisory system as well. Therefore, the EU has enhanced the content of the European Financial Supervision System (ESFS), covering both macro-prudential and micro-prudential supervision tasks, maintaining the stability of the financial system throughout the EU.

Chapter 3 provides a complete introduction to the legal structure of the Banking Union. The report of “Towards a genuine Economic and Monetary Union”, presented on 26th June 2012 by Herman Van Rompuy, the President of the European Council, ensured the framework of the Banking Union. The three pillars of the Banking Union consist of the Single Supervisory Mechanism (SSM), Single Resolution Mechanism (SRM), and European Deposit Insurance Scheme (EDIS). This reform set up especially at EU-level in prudential supervision, in favor of harmonizing resolution procedures and national deposit guarantee schemes among member states of the EU. Furthermore, it managed the use of Single Resolution Fund (SRF) and Deposit Insurance Fund (DIF) effectively and properly.
 
Chapter 4 presents different attitudes and preferences of member states toward common fiscal issues, and then addresses three implementations on completing Banking Union, includes the adjustments made by the EU in response to international standards, action plan to tackle non-performing loan, and calls for progressing on EDIS. Chapter 5 discusses issues related to accountability assessment and independence status of institutions, criteria to apply resolution tools, and the size of common fiscal funds. Finally, the study concludes by researching the findings and prospects of the Banking Union.

專有名詞原文及中文翻譯對照表

第一章  緒論	1
第一節	研究動機	1
第二節	研究目的	3
第三節	研究方法	4
第四節	研究範圍與限制	6
第五節	章節安排	6
第二章  銀行聯盟之成立背景	9
第一節	歐盟單一市場之發展	9
第二節	Lamfalussy 程序之改革	11
第三節	de Larosière 報告之改革	15
第四節	歐債危機後之金融改革	20
第三章  銀行聯盟三大支柱	23
第一節	歐債危機後之因應對策	23
第二節	第一支柱之單一監理機制	28
一、	單一監理機制之職權	28
二、	單一監理機制之內容	32
第三節	第二支柱之單一清理機制	39
一、	單一清理委員會及單一清理基金	41
二、	復原及清理計畫	44
三、	清理工具	49
第四節	第三支柱之存款保證制度	53
一、	存款保證制度之發展背景	53
二、	2014/49指令	56
三、	歐盟存款保險計畫	59
第四章  完備銀行聯盟之調整	61
第一節	銀行聯盟之欠缺要素	61
一、	會員國之差異立法態度	61
二、	會員國差異銀行法下之影響	64
第二節	第二及三支柱之持續優化	67
一、	因應銀行國際準則之調整	67
二、	歐盟針對減少逾期放款之辦法	72
三、	歐洲存款保險計畫之完備	76
第五章  銀行聯盟對歐洲銀行之影響	81
第一節	銀行聯盟之課責問題	81
第二節	單一清理基金規模之爭議	86
第三節	影響存款保險基金因素之探討	90
第六章 結論	95
參考文獻	99

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