中小企業信用保證基金制度之研究

張鈞(Chuen Chang)

指導教授 ： 林修葳 ； 柯承恩

國立臺灣大學/管理學院/國際企業管理組/碩士(2005年)

https://doi.org/10.6342/NTU.2005.10183

摘要

我國早於民國53年至62年間，便開始重視中小企業發展問題，其中協助中小企業解決融資困難更是核心問題之一，世界各國亦同。但當時產官學各界皆不看好中小企業的發展，認為其經濟規模不足，屬邊際企業。對信用保證制度更認為是一種補貼制度，有違市場機制，因此我國自研擬到正式成立信用保證基金經歷了近十年的孕育時期。幸好於民國62年的能源危機引起世界性的經濟蕭條，臨危授命下信用保證基金方得以成立。

信用保證基金成立初期，因申請量少而無法透過大數法則分攤風險，以致逾放率一度高達14.8%。幾年後，保證件數及金額快速成長，但信用保證基金遭遇了：其功能愈發揮，逾放與理賠件數和金額亦隨之增大的困難。而因各國國情不同，既無可供遵循之理論，亦無實務典範（best practice）可供仿照，因此必須藉由不斷地嘗試錯誤，從中汲取經驗，一路走來備極艱辛，信用保證基金付出了許多代價，換來了許多體驗。

民國85年，英國海外市場發展署（Overseas Development Administration，ODA）完成了全球中小企業信用保證基金調查報告，詳介全球146個國家之信用保證基金制度相關資料。引以為傲的是我國中小企業信用保證基金在此調查報告中被評選為全球十一個經營最具規模、績效最佳典範（best practice）的信用保證制度（Credit Guarantee System，CGS），且位居第二名，僅次於日本。

本研究希望綜合近四十年中小企業信用保證基金制度之設計、規劃、運作研究之實務經驗，進行系統化的整理。以我國中小企業信用保證基金成立前後迄今之實際運作數據、制度設計、功能績效及未來發展作個案研究為經，而以英國Graham Bannock & Partners出版公司所出版之《Credit Guarantee Schemes for Small Business Lending》一書為緯，主要探討議題為信用保證基金之功能、風險分散控管、永續經營、成功關鍵因素及綜合輔導體系。

關鍵字

中小企業 ； 信用保證基金

並列摘要

During the decades from 1964 to 1973, the developing problems of small and medium enterprises that assisting small and medium enterprises solving financial difficulties attracted is one of the key issues, which is also shared around the world. However, to develop small and medium enterprises is not regarded as worthful by the academic, government and business world who think the small enterprises is lacking of economical scale and eventually sorted into so-called “marginal business.” The Credit Guarantee Systems are also commonly regarded as one kind of subsidy systems. Those misunderstandings delayed the establishment of Credit Guarantee Fund. Relying on the worldwide economic depression caused by fossil fuel crisis of 1973, Credit Guarantee Fund was finally set up and ended the suspension for nearly ten years debates.

At the initial stage of establishment of Credit Guarantee Fund, the small quantity of application which is against the law of large numbers results in that the loan default rate had been once as high as 14.8%. Several years later, the more guarantee items and money received, the more difficulties Credit Guarantee Fund would face. That is because the loan default rate, and the amount of claim and indemnity are higher and higher. However, as there is no best practice to follow and the experiences from other countries with different cultures do not quite fit for Taiwan, the Credit Guarantee Fund in Taiwan encountered a lot of challenges and took experiences and lessons for the past years.

While be president of the Small & Medium Enterprises Credit Guarantee Fund in 1996, I was interviewed by Overseas Development Administration (ODA). At that time, I got the opportunities to view the surveys of 146 countries’ Credit Guarantee Funds. It is glad that the Credit Guarantee Fund of Taiwan is ranked no.2 of the 11 best practices of Credit Guarantee System (CGS) all over the world.

This research integrates and organizes systematically the practical planning and implementing experiences of the Credit Guarantee Systems for the past forty years. The contents include the case studies basing on the related statistic data, system designing, effects, and the future development of the Credit Guarantee Systems. The book, “Credit Guarantee Schemes for Small Business Lending” published by Graham Bannock & Partners, also inspired this study in many ways. This research paper is expected to discuss the issues on the functions, risk sharing and control, sustainability, key successful factors (KSF) of CGS, and the integrity activity of the support system on SME.

並列關鍵字

SME ； CGS ； Credit Guarantee System

參考文獻

洪雪媚（民91）。新巴塞爾資本協定對國內中小企業影響之實證研究。未出版之碩士論文，國立台灣大學國際企業學研究所，台北市。

Gudger, M. (1997). The sustainability of Credit Guarantee Systems. The financier, 4(1-2).

Levitsky, J. (1997). Best Practice in Credit Guarantee Schemes. The Financier, 4(1-2).

Editor (1997). SME credit guarantee schemes [Special issue]. The financier, 4(1-2).

Graham Bannock & Partners (1997). Credit guarantee schemes for small business lending (Vol. 1-2). London: Graham Bannock & Partners.