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題 名 | 臺灣壽險業與國際新會計準則--基歐漢國際制度論的解釋=Taiwan's Life Insurance Industry and the New International Accounting standards--On the Interpretation of the International System of Robert Keohane |
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作 者 | 董彥良; | 書刊名 | 人文社會科學研究 |
卷 期 | 3:4 2009.12[民98.12] |
頁 次 | 頁1-34 |
分類號 | 563.727 |
關鍵詞 | 次貸危機; 新自由制度主義; 國際新會計制度準則; 霸權; 壽險; Sub-prime mortgage crisis; Neo-liberal institutionalism; IFRS; Hegemony; Life insurance; |
語 文 | 中文(Chinese) |
中文摘要 | 2007年浮上檯面的美國次級房屋信貸危機(簡稱次貸危機)是一個目前還在進行中、由美國國內抵押貸款違約和法拍屋急劇增加所引發的金融危機。它對全球各地銀行與金融市場產生了重大的不良後果,並在2008年下半年導致美國爆發金融危機。有【金融巨鱷】之稱的索羅斯形容這個金融危機,是「1930年經濟大蕭條以來最嚴重的一次」。此次金融風暴也對台灣產生重擊。在2008年10月21日,臺灣當局發佈統計數據顯示,台灣共有2家券商、16家銀行、1家票券公司及部分保險公司,投資到202.6億元與冰島相關的債券、衍生性金融商品或授信,已提列損失39億元新台幣。可以看出金融風暴一發生之後不久,已對台灣產生一定的影響。新自由制度主義主張一旦國際制度建立起來,它能夠提供對稱資訊和降低交易成本,有利於在國際制度內進行談判並達成協議,實現國家之間的利益互惠和利益互補,而且創造了遵守行為的激勵因素,即是在遵守國際制度中獲取長期利益。這種既得利益是不會被行為者輕易所放棄的,而國際制度就具有此種意義。其成員就更願意支持一項既有的國際制度而不願意創設新的國際制度。基歐漢在其國際制度理論中,發現了責任、參與和說服在制度的關鍵性作用,尤其是說服在創立合法的政治制度中的作用。也發現了制度穩定常常與制度創新不融合,有時會與責任發生衝突。因此認為沒有國際制度,協議無法達成。而國際制度正是通過降低不確定性來促進國際合作,因為制度將是最好的溝通合作與協調方式。 |
英文摘要 | Surfaced in 2007 the United States sub-prime credit crisis (referred to as sub-prime mortgage crisis) is a currently ongoing by the United States mortgage defaults and foreclosures triggered by a sharp increase in financial crisis. Its banking and financial markets around the world have had a significant adverse consequences and the United States in the second half of 2008 led to the outbreak of financial crises. There financial crocodiles, known as George Soros described the financial crisis is "the economy since the Great Depression in 1930 the most serious one." The financial turmoil has also produced heavy blow to Taiwan. In the October 21, 2008, the Taiwan authorities released statistics show that Taiwan’s total of two brokerage firms, 16 banks, a company and some of the bills insurance companies, to invest 20.26 billion yuan with Iceland-related bonds, and derivative financial products or credit has been set aside loss of 3.9 billion Taiwan dollars. As can be seen shortly after the financial turmoil, has a certain impact on Taiwan. Neo-liberal institutionalism support an established international system rather than the creation of a new international regime. Keohane, in its theory of the international system found responsibility, participation, and to persuade a key role in the system, in particular, is to convince the political system in creating a legitimate role. Also found that the stability of the system is often associated with institutional innovation and fusion, sometimes in conflict with the responsibility. So that there is no international system, unable to reach an agreement. The international system is by reducing the uncertainty to the promotion of international cooperation, because the system will be the best communication and cooperation and coordinated approach. |
本系統中英文摘要資訊取自各篇刊載內容。