摘要 本研究以銀行授信人員觀點出發,利用A銀行356筆 中小企業貸款呆帳資料,以卡方檢定、皮爾森相關檢定、及階層多元迴歸模型,分析中小企業經營特性與貸款後違約損失率之關係。實證結果顯示中小企業貸款違約損失率以北部地區的51.3%最多,其中有限公司型態之批發零售業最多。至於中小企業貸放地區及行業別與違約損失率之高低有統計上顯著差異,而公司負責人年齡、貸款金額、貸款期限、貸款成數及繳款次數等與違約損失率呈反向關係。階層迴歸分析顯示,貸款期限對違約損失率有顯著的反向影響,而繳款次數則對違約損失率有顯著的正向影響。 由於不同中小企業貸放地區及行業別與違約損失率之高低顯著差異,因此政府單位應加強不同地區與公司類別之中小企業經營輔導、以降低違約損失的發生。至於貸款期限對違約損失率有顯著的反向影響,因此適當延長中小企業貸款之繳款期限,可降低經營資金週轉壓力,減少違約損失的發生,然而繳款次數越多可能因環境變動,而導致違約損失率的增加。因此金融機構若能有效管理貸款期限與繳款次數,將能降低違約的發生。 未來研究應增加樣本數目、資料範圍與地區、財務指標及總體經濟變動因素,同時比較分析中小企業貸款違約戶與非違約戶之經營特性,以提高實證研究之價值。
Abstract This research is viewed from the standpoint of bank staff to analyze the relationship between operational characteristics and the rate of loan default in small and medium enterprises (SMEs), which is based 356 pieces of loan default data in a local Bank A, by means of Chi Square Statistics, Pearson Correlation Statistic, and Hierarchical Multiple Regression. The empirical results of this study reveal that the different location and type of small and medium enterprises has significantly affected their rate of loan default loss. Furthermore, the age of sponsor, loan amount and term, loan round amount and the times of loan repayment have negatively related to the rate of loan default loss in SMEs. However, the loan term has negatively affected on the rate of loan default loss, while the times of loan repayment has positively affect. For decreasing the rate of loan default loss, the government should enhance the management of SMEs depending of their location and type by means of effectively managing loan term and repayment frequency. On the other hand, it is useful to increase the size and scope of sample, and variables such as financial indicator and macroeconomic factors in order to enhance the value of empirical study in the future.