本研究針對國際清算銀行(BIS)有關銀行自有資本占風險性資產之比率規定作深入探討,透過整合風險權數與存款保險之訂價模型的方式,以國內銀行財務資料進行實證研究,分析BIS規範之資產分類與風險權數之配置是否合宜。實證結果發現民國八十四年度樣本銀行之平均倒閉機率均較八十三年度及八十五年度高;其次,國際清算銀行(BIS)所規定之(0%),(10%)及(20%)類資產之風險權數被低估;而(50%),(100%)類資產風險權數則被高估。此外,本究所求得國內銀行之風險基準資本比率較原規定之計算法所得之風險基準資本比率高。 Risk-based capital ratio is the latest criteria of banking supervision in the world. In this project, we integrate the commercial bank risk-weight and deposit insurance premium into our risk-based model. We also conduct an empirical analysis with financial data of Taiwan's commercial banks to test the risk assets classification and risk-weight of BIS regulation. Accordingly, we find that the average bankrupt probability of commercial banks in Taiwan in 1995 is higher than the ones in 1994 and 1996. Meanwhile, the risk weights of bank assets in baskets 0%, 10% and 20% are underestimated by regulator, however, those of baskets 50% and 100% are overestimated. Besides we found that the risk-based capital ratio figured by our model is higher than those imposed by the regulation.