農會信用部信用評等模型之研究

為加強農會信用部的評等管理，本研究利用農會信用部財務指標，以CAMELS模式及因素分析法萃取評等指標因素，並據以建構九個等級評等方法，對農會信用部進行評等。實證結果發現，影響信用評等之重要指標為資本適足性、流動性及獲利能力；大規模農會信用部評等相較於中小規模農會信用部評等較佳，中北部的農會信用部評等為等級1（最好）的比率最高，而評等為等級9（最不好）的農會信用部則多分布在南部，代表農會信用部經營績效之優劣，存在區域性差異。最後，本研究運用因素分析法計算出各農會信用部財務指標之因素權重，並建立各財務指標給分一覽表，經營者依各財務指標對照給分標準進行自我檢測，隨時診斷自身經營狀況，適時修正經營策略以及防患未然，並提供主管機關監控農會信用部經營績效之參考。

關鍵字

農會信用部；信用評等

並列摘要

To strengthen the ratings management of the credit department of the Farmer's Association, the financial indexes of the credit department of the Farmer's Association are used in this research. The rating indicators are extracted using factor analysis based on CAMELS. Then the credit rating model including nine grades is built and applied to evaluate the rate of every Farmer's Association. According to the empirical result, the important indicators affecting the credit rating are capital adequacy, liquidity, and profitability. The rating of the credit department of the Farmer's Association with a large scale is better than that of a medium one. The credit departments of the Farmer's Associations in the northern area had higher ratios to be ranked as 1 (the best). However, the credit department of the Farmer's Associations ranked as 9 (the worst) almost located in the southern area. This means there is a difference in region for the management performance of the credit department of the Farmer's Association. Finally, based on the factor analysis results, this research calculated the factor weighting of the financial indicators and set up a ranking table for every financial indicator. Managers may examine their credit departments in accordance with the ranking standard of every financial indicator to improve their management strategy. This ranking table could provide a reference for a competent authority to supervise the management performance of the credit departments of the Farmer's Associations.

並列關鍵字

Credit Department of Farmer's Association ； Credit Rating ； CAMELS

國際替代計量

農會信用部信用評等模型之研究

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