近年來企業財務危機事件仍不斷發生，其原因可能是因企業經營不善，或公司治理不彰，本研究除探討企業財務危機發生之原因外，並探討企業發生財務危機後，問題放款的處理方式，及債權銀行面臨問題放款時，其債權確保程序。本文歸納結論如下： 一、企業面臨產業變化，應提升新技術開發，或轉型至其他領域發展，以謀求永續經營。 二、優良公司治理機制的企業，能為股東創造更高獲利機會，同時亦較具競爭力及應變能力。 三、企業發生財務危機時，可採用具有正式、成文步驟的重整或非正式協商的展期與和解來調整企業體質，使企業有重建更生之機會。 四、在重整程序中，可藉由出售企業固定資產，取得資金來償還部分債務，重整將能得到債權人較高的支持，企業亦有機會獲得新資金挹注，使企業獲得再生之機會。 五、當企業發生財務危機，債權銀行於知悉時，應立即採取債權保全程序，不管是非依司法程序求償或依司法程序求償，力求保全程序無瑕疵以確保債權。Financial crises still continue to occur in recent years. The reason may be because of running poor business or corporate governance excrcised not well. The research discuss corporate financial crises. Besides, discuss when corporate financial crises happened how banks deal with non-performing loans. The targets of the research are organized as follows: 一、Corporates are faced with changes. They should develop new technologies or transition to other areas in order to seek sustainable development. 二、Corporates with good corporate governance can create more opportunities to get profit for their shareholders also have higher competition and adaptability. 三、When corporates are faced financial crises can apply reorganization or extension and composition to get opportunities to reconstruction. 四、In the reorganization, corporates can sell fixed assets to repay part of the debt. In this situation corporate can get more support from creditors. 五、When corporates faced financial crises, as banks know they should immediately take creditor protection procedures and make sure their procedures are in compliance with the rules.
