由金融觀點轉向產業思維的台灣中小企業信用保證制度

台灣的中小企業信用保證制度肇始於1974年，三十多年來在協助改善中小企業融資取得(finance access)上發揮了極大的貢獻。2003年，在成立即將屆滿30週年的前夕，行政院為強化中小企業的整體輔導綜效，將中小企業信用保證基金的主管機關由財政部更改為經濟部，從此台灣的中小企業信用保證制度由傳統的偏向金融觀點，轉變成現今的傾向產業思維架構。轉型成傾向產業思維的中小企業信用保證制度，近年來除積極充實資本以擴大信用保證能量外，亦相繼推出直接保證、批次信保、相對保證等金融創新產品滿足中小企業的服務需求；此外，則以加速代位清償、獎勵催收逾保等措施改善與銀行的夥伴關係。儘管如此，台灣的中小企業信用保證制度在放款外增性、計畫永續性與組織效率性方面仍面臨許多挑戰，值得產官學研繼續投注更多的關心與協助。

關鍵字

中小企業信用保證；中小企業融資取得

並列摘要

Taiwan's SME credit guarantee system was established in 1974, and has contributed significantly to helping SMEs obtain adequate financing. In 2003, on the 30th anniversary of the establishment, to strengthen overall synergy counseling for SMEs, the Executive Yuan switched its competent authority from the Ministry of Finance to the Ministry of Economic Affairs. Since then, the projective mission of Taiwan's SME credit guarantee system has changed from a traditional financial bias to the current focus on industry structure. Recently, this industry structure tendency based SME credit guarantee system has not only expanded its capacity by replenishing capital, but has also launched several drives, such as direct guarantee, batch credit guarantee, and relative guarantee, to provide more innovative products and financial services to meet SMEs needs. Additionally, accelerating subrogation settlement and rewarding overdue collection have improved partnerships with banks. Nevertheless, in terms of foreign lenders, sustainability plans and organizational efficiency, Taiwan’s SME credit guarantee system still faces many challenges. However, it is worth devoting greater attention to continued learning from the system by industry, government and research institutions. Based on entrepreneurial socio-economy is a major target of all governments, and a close relationship undoubtedly exists between new entrepreneurs and SMEs. Obtaining proper financial support is a key concern for new entrepreneurs and SMEs. Furthermore, the fact that credit guarantees are well-known is the most effective means of improving financing restrictions facing new entrepreneurs and SMEs. Therefore, this study starts with investigating the theoretical foundation for government intervention in providing a credit guarantee in SME credit guarantee markets. Subsequently, this study compares the cases of different countries, and uses those cases to exposure the meaning and effectiveness of switching the competent authority from the Ministry of Finance to the Ministry of Economic Affairs in Taiwan. Finally, integrated conclusions and recommendations are presented. Hopefully, these efforts can make up for existing deficiencies and attract attention from long-term academic studies conducted in Taiwan on SMEs. Furthermore, this study provides fundamental support for credit guarantee authorities and practitioners.