新冠疫情期間中小企業自銀行融資之影響因素 -以 F 銀行為例

2019 年末於中國湖北省武漢市發生了嚴重特殊傳染性肺炎(Coronavirus disease 2019，縮寫:COVID-19)又稱新冠肺炎，所引發的人傳人傳染病，其後在全球流行，導致了一場持續的疫情災害。新冠肺炎疫情也讓台灣中小企業營運備受打擊，台灣約有一成中小企業為了因應疫情而曾暫停營業。原以為疫情很快就會過去，原本樂觀預估在一年內可恢復原本的生活模式。但是卻因為全球化的感染，加速病毒不斷的突變，距離疫情解封日也可能是遙遙無期。導致有超過二成五的中小企業打算在疫情過後「縮小規模」，透露出對未來前景並不樂觀的訊息。台灣於 2020 年 2 月 25 日總統令制定公布「嚴重特殊傳染性肺炎防治及紓困振興特別條例」，針對受到新冠肺炎疫情衝擊之各行各業提出防疫紓困計畫，2021 年 5 月 19 日起疫情提升至第三級，衝擊更多內需型產業，特別條例於同年 5 月 31 日二度公布修正，總預算額度上限調高為 8,400 億元，行政院並編列第 3 次追加紓困振興特別預算案，於 6 月 18 日獲立法院通過 2,594 億 9,900 萬元，並提出「紓困 4.0」方案，期將疫情對國人及企業之影響降至最低。本研究以 F 銀行為例，透過 F 銀行的紓困貸款對台灣中小企業進行金融信貸或是金融融資之影響，討論疫情下台灣中小企業的經營模式與資金來源，研究結果顯示，台灣中小企業於資金取得較為艱巨，尤其是大部的廠房、機具均已成為貸款標的物後，一般貸款資金的取得就相較困難。雖可透過信保基金可取得銀行金融信貸，但相較於無加入信保對象或營業額本就不高的中小企業不管是在融資或是信貸上顯得都較為複雜。政府應該多思考，如何引導產業在這波疫情下提升數位化管理，及數位化營運，減少人與人之接觸。在數位化時代，許多傳統產業還在使用傳統的商業模式溝通或交易，如果可以引導產業加速數位轉型才是在這波疫情下生存的法則。

關鍵字

新冠肺炎；中小企業；紓困貸款；信保基金

並列摘要

Coronavirus disease 2019 (abbreviated: COVID-19), also known as Coronavirus Pneumonia, occurred in Wuhan, Hubei Province, China in late 2019. It caused a human- to-human infectious disease that spread worldwide, resulting in an unceasing epidemic disaster. COVID-19 pandemic has also hit the operations of Taiwan's small and medium- sized enterprises (SMEs). About 10% of small and medium-sized enterprises in Taiwan have closed their business in response to the outbreak of COVID-19. It was thought that the epidemic would soon be over, and it was optimistically expected that we could return to our original life within a year. However, because of global infection, the virus continues to mutate, and lifting of the ban may not be possible soon. Therefore, over 25% of SMEs plan to "downsize" after the epidemic, revealing that they are not optimistic about the future. On February 25, 2020, Taiwan’s President promulgated the "Special Act for Prevention, Relief and Revitalization Measures for Severe Pneumonia with Novel Pathogens", which proposed a relief plan for all industries affected by COVID-19. The epidemic was upgraded to Level 3 alert from May 19, 2021, affecting more domestic demand-based industries. This special art was amended on May 31 of the same year for the second time. The total budget was raised to NT$840 billion. The Executive Yuan also arranged the third special budget proposal for additional relief and revitalization, which was passed by the Legislative Yuan on June 18 for NT$259.49 billion. The Executive Yuan has also proposed a 4.0 relief package to minimize the impact of COVID-19 on the public and enterprises. This study uses F Bank as an example. This study discusses the business model and funding sources of Taiwan SMEs under the epidemic through the impact of relief loans from F Bank on financial credit loans or financial financing for SMEs in Taiwan. The results show SMEs in Taiwan are having difficulty getting funds. It is more difficult to get loan funds, especially when most of their plants and machine tools have become the subject of loans. Although it is possible to get bank credit through the credit guarantee fund, it is more complicated to obtain financing or credit for SMEs that are not members of the credit guarantee fund or whose revenue is already low. The government should think more about guiding the industry to enhance digital management and operation during the epidemic and reduce human contact. In the digital era, many traditional industries still apply conventional business models for communication or transactions. If the government can lead the industry to accelerate the digital transformation, this is the rule to survive this epidemic.