中小企業授信風險評估要素研究－層級分析法之應用

A Study on the Factors of Small and Medium Enterprises Credit Risk Assessment-AHP Approach

黃曼琴(Man-Chin Huang) ； 劉烱森(John-Son Liu)

《管理研究學報》 11卷2期 (2012/05) Pp. 135-161

https://doi.org/10.6626/MR.2012.11(2).06

摘要

為增加傳統貸放業務之利差，中小企業授信已成為各銀行提高獲利之重點業務，金融機構和中小企業的關係，總是在矛盾中求取平衡，中小企業經營者抱怨從銀行貸不到錢，而銀行也認為中小企業的經營風險高，其原因一來與中小企業的融資特性及經營本質有關；二來銀行基於風險考量在融資決策上多有顧慮。國內銀行對中小企業授信風險評估仍是沿循5P的架構，包括授信戶因素、資金用途因素、還款來源因素、債權確保因素及授信展望因素等五大構面，惟每個構面均有不同的因素及不同的影響重點，本研究先蒐集並參考文獻資料以及實務上銀行業對中小企業授信之風險評估要項，以此為基礎，經由深度訪談的方式對專家進行訪談，並根據訪談所取得的資料彙整成德菲法問卷以進行量化之問卷調查，來獲取專家對評估中小企業授信風險的定性及定量指標共25項因子，並藉由層級分析法（Analytic Hierarchy Process）法，找出這些指標資料的重要性及優先順序。參考以往相關中小企業授信風險評估要素之論述，不論是以財務面或非財務考量，債權確保構面或有提及，惟均非屬重要判斷因素，而本研究結果顯示，相對權重最高的前五項因子，債權確保構面下即佔三個，代表國內銀行在2000年－2009年十年間經歷了三次風暴後，在風險控管與業務推展上均更加謹慎，對中小企業授信之風險評估要素選擇順序亦已改變，擔保要素已成為是銀行對中小企業授信考量中最主要的影響因素。

關鍵字

中小企業 ； 授信風險評估 ； AHP ； 層級分析法

並列摘要

To increase the spread of traditional lending business, SME (Small and medium enterprises) credit has become the important business for banks to enhance their profitability. Nevertheless, the relationship between financial institutions and the SMEs is always pursuit its balance with contradictory. SME operators are complain about the difficultly to acquire loans from banks, while bankers consider that the operation risk from these SME operators is high. One of the reasons is relate to the financing characteristic and operation nature of SME. Secondly, bankers will concern about the financing decision making because of the risk consideration.The risk assessment of SME that the domestic bank used is still follow 5P's framework, including personal factor, purpose factor, payment factor, protection factor, and perspective factor. Each of factors has different aspect and affect. The study will collect reference resources and utilize risk assessment for SME. As a basis of those fundamental works, the study will make some discussion with experts in depth interviews. According to the information from the previous interviews, the study will compile the information into the Delphi method to conduct quantitative questionnaire survey. This survey will conclude 25 factors that evaluate from expert's perspective toward credit risk of SMEs qualitative and quantitative indicators. Therefore, by using AHP (Analytic Hierarchy Process) method, this study can find the importance and priority form the above target information. Refer to previous relevant dissertation related to SME credit risk assessment, whether on the financial or the non- financial considerations, protection factor might mention but not an important factor to judge. However, the study concluded that protection factor representing the three factors in the top five factors of highest relative weight. The conclusion means that domestic banks are more cautious in risk management and business development after experienced three storms from 2000 to 2009. The selection order has changed on SME credit risk assessment, and the protection factor has become the main factor which affected bankers to SMEs risk assessment.

並列關鍵字

SME ； Credit risk assessment ； Analytic Hierarchy Process

參考文獻

陳家彬、江蕙櫻、賴怡洵(2003)。商業銀行對企業授信決策考量因素與授信品質之關係。管理評論。22(2)

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