銀行對中小企業授信評估因子與授信風險關係之探討

To investigate the relationship of risk factor assessment and credit bank credit to SMEs

林祝英(Chu-Ying Lin) ； 詹博翔(Bo-Shiang Jan)

《科際整合管理研討會》 2016第19屆 (2016/06) Pp. 150-167

https://doi.org/10.6495/CIMBM.2016.009

摘要

隨著金融市場不斷的演進，針對中小企業的融資管道及方式也隨著市場的演進也有所不同，但就金融機構(銀行)於中小企業的融資管道仍屬最主要的一方，但近年來國內外經濟情勢變數橫生，加上中小企業非大型上市櫃公司向銀行取得融資，也因中小企業於財務結構上和融資能力不及這些較具規模的企業，但就銀行而言，對於中小業企業融資仍不可獲缺的一項重要業務，故各銀行如何控管其風險而創造獲利，已成為一大難題。有鑑於此，針對銀行對中小企業授信評估因子與授信風險關係之間顯為重要，本研究針對Ａ銀行已授信之中小企業戶共321戶，資料中包含正常戶291筆、違約戶30筆，授信期間自2010年至2015年間的信用評分表資料，進行探討：1.針對個案銀行中小企業授信戶之正常戶與違約戶的風險因子進行卡方檢定及T-檢定二種模式進行實證分析，並在各式評估因子中對企業特性有無重要顯著差異。2.在針對選出之顯著評估因子進行逐步羅吉斯迴歸模型，分析個案銀行之中小企業授信戶違約與否有重要影響因素進行預測分析，上述指標可以用來做為銀行後續評估授信戶是否違約之主要風險因子之主要依據。

關鍵字

中小企業融資 ； 企業授信 ； 信保基金 ； Logistic模型

並列摘要

With the constant evolution of the financial markets for financing channels and ways of SMEs along with the evolution of the market are different, but for financial institutions (banks) in financing channels for SMEs is still the most important one, but in recent years the country external economic situation variables will occur, plus a large non-listed SMEs cabinet companies obtain financing from banks, but also due to the financial structure of SMEs and financing capacity is less than the larger of these companies, but the case of banks, financing for small and medium industrial enterprises It remains indispensable for an important business, so how banks control their risks and create a profit, has become a major problem. In view of this, for the assessment of credit between banks and the credit risk factor for SMEs was important relationship, In this study, the SME user A bank has the credit of a total of 321, the information contained in the normal household 291 pen, breach households 30 pen, during the credit from credit scoring tables from 2010 to 2015, and carried out: 1. Risk factors for normal household cases bank credit for SMEs and households breach of households chi-square test and T- test two modes empirical analysis and assessment of a variety of factors important for enterprise features Have significant differences. 2. In the assessment of significant factors were selected for the stepwise logistic regression model to analyze the case of SMEs household credit defaults or not banks have an important impact factors predictive analysis, these indicators can be used as a determination whether the company is facing financial hardship, or the reference is still sustainable operations.

並列關鍵字

SME Financing ； Corporate Credit ； Xinbao Jijin ； Logistic Model