授信策略、程序與績效關係之研究－台灣區銀行業之實證研究

邱欽堂 ； 劉水深 ； 賴士葆 ； 林炯垚

《管理評論》 12卷 (1993/07) Pp. 49-63

https://doi.org/10.6656/MR.1993.12.CHI.49

摘要

授信為商業銀行之核心業務，授信策略之執行攸關其績效之良窳，商業銀行的授信單位是一策略性事業單位，本研究依Miles & Snow策略類型將授信策略劃分為擴張者、分析者、防衛者與反應者四種，並著重對前三種策略類型之探討（因反應者是一失敗的策略類型），並以台灣區外匯指定銀行為研究對象。授信管理程序是指授信管理過程中會影響銀行授信資產品質與收益的種種活動，主要涵蓋三大變項：其一為徵信過程，包括資產組合風險管理方式、監視系統及與環境互動；其二為決策自主性，係指授信單位在業務發展過程中之決策自主權；其三為定價政策，是指授信單位相對於競爭者定價水準之高低；而在授信績效方面，本研究以授信資產成長率、資產報酬率與授信資產品質為指標，同時運用主觀衡量與客觀衡量兩種方法，以1988~90為研究時段。所用的資料分析方法包括無母數統計、卡方檢定、變異數分析、Scheffe多重比較與Kruskal-Wallis檢定。本研究實證結果發現：
1.探不同授信策略的銀行在授信資產成長率、資產報酬率與授信資產品質三績效構面上有顯著差異。
2.採不同授信策略的銀行，其徵信過程與決策自主性都有顯著差異，但在定價政策方面，則無明顯不同。
3.授信策略與授信管理程序之配合，對部份授信績效有顯著影響。

關鍵字

授信策略 ； 授信管理程序 ； 授信績效

並列摘要

Lending is the core business of comercial banks. Effective implementation of a lending strategy is critical to a bank's performance. The lending unit of a commercial bank is a strategic business unit (SBU). This research, following Miles & Snow's typologies, classifies banks into four categories: Prospectors, Analyzers, Defenders and Reactors. We focus on the first three typologies in this research and take the foreign exchange banks in Taiwan as subjects for study.
The credit management process is a series of activities which affect a bank's revenue and portfolio quality. It involves three variables: 1) Credit Process: including portfolio management, a system for monitoring compliance, and interaction with the environment; 2) Autonomy: referring to a lending unit's degree of independence or its authority during the business development process. 3) Pricing Policy: reflecting the pricing level of a particular lending unit vs. its competitors. As for performance, asset growth rate, return on assets (ROA) and quality of loan portfolio serve as indicators. We have studied the period 1988-1990 and applied non-parametric statistics, X^2-test, correlation analysis, ANOVA, Scheffe method and Kruskal-Wallis Test for data analysis.
The major findings in this paper are as follows: 1) Banks which adopted different lending strategies showed significantly different performance in all dimensions (asset growth rate, ROA and portfolio quality). 2) Banks which adopted different lending strategies had significantly different credit management process and autonomy; however, there was no significant difference in their pricing policies. 3) The matching of lending strategy and credit management process will affect a bank's performance in certain ways.

並列關鍵字

Lending strategy ； Credit management process ； Credit process ； Autonomy ； Pricing policy ； Performance indicators for lending