C銀行中小企業授信風險考量指標探討

中小企業為台灣創造了有目共睹的經濟價值，然中小企業常因財務及內部經營等資訊未充份完整揭露，故當其需要資金時屢屢遭遇到「融資難、融資貴」的情形。一般而言，銀行審核最終之授信承作與否，除績效考量外，更應兼顧風控。為了減少中小企業與銀行之間的資訊不對稱，本研究歸納出學者常使用的中小企業信用風險相關評估指標，透過訪談個案銀行與授信業務有關的主管了解並篩選出其實際授信時，主要的考量指標及優先順序，探討授信主管其對授信考量因素間是否存在差異性?此將有助於銀行以更合理的方式審核中小企業授信，並降低銀行的授信風險，從而達到銀行與中小企業的雙贏效果。本研究以C銀行各區處負責中小企業授信共31位襄理級以上之主管為研究對象，透過半結構式問卷訪談，探討其在評估授信案件時主要考量的風險衡量指標為何及其優先順序。研究發現，受訪者於評估核貸/承作的財務及非財務風險指標因子之過程中，其主要的授信因子考量，前三名為營授比率、企業近2年營收成長情況、及有無提供擔保品。然當僅評估非財務風險指標時，受訪者認最重要前為負責人及配偶有無信用卡循環信用餘額。

關鍵字

中小企業；授信；風險指標

並列摘要

Small and Medium Enterprises (SME) have created obvious economic value for Taiwan. However, due to incomplete disclosure of financial and internal management information, SMEs’ often encounter “difficult and expensive financing” situations when they need funds. In general, in addition to performance assessment, banks should also consider risk management when reviewing whether approve lending or not. In order to reduce the information asymmetries between SMEs and banks, this study concludes the scholars often use the SMEs’ credit risk evaluation indicators, through the case of interview bank credit business related competent understanding and screen out the real credit, index mainly concerns and priorities, explore credit at its to whether there is a difference between credit considerations? This will help the bank to examine and approve corporate loans in a more reasonable way, and reduce the credit risks of the bank, so as to achieve a win-win result between Banks and SMEs. This study takes 31 managers at or above junior manager level who are in charge of corporate loans in different branches of Bank C as object of study. Through semi-structured questionnaire interview, the paper discusses the main risk measurement indicators and their priorities in the evaluation of credit granting cases. The study found that in the process of assessing the financial and non-financial risk indicators of application approved, the main credit factors considered by the respondent were the top three are business finance ratio, the company’s revenue growth in the past two years, and the availability of collateral. However, when only non-financial risk indicators were assessed, the most important factor was whether the person in charge and his/her spouse had a revolving credit card balance.