臺灣地區銀行對中小企業授信評估之個案研究--以C銀行為例

A Study of Taiwanese Bank Credit Assestments on the Medium and Small Enterprises-A Case Study of C Bank

林整鍾(Cheng-Chung Lin)

指導教授 ： 黃志文

共同指導教授 ： 張俊惠(Chun-Hui Chang)

淡江大學/商管學院/國際企業學系碩士在職專班/碩士(2014年)

https://doi.org/10.6846/TKU.2014.00639

摘要

中小企業為臺灣經濟體系的主要核心，我國政府亦著力於扶植中小企業發展，而在扶植企業的營運拓展上，銀行業在金流方面扮演著重要角色，然而面對現今低利環境及市場過度競爭的困境下，銀行業應如何有效管控授信業務風險，繼而提升效率及品質，對銀行業的經營將是重要的課題。

本研究希望透過分析C銀行對中小企業辦理授信業務之制定流程，提供銀行及授信業務相關人員辦理授信評估之參考。本研究係自C銀行育成企金之中小企業授信案件中，選取五家營業規模相近之企業進行個案分析，以C銀行相關授信辦法標準先行訂定適用評級及規範，再輔以人為審核及5P理論檢視評估，以此做為授信案件准駁與否及訂定授信條件之判斷。臺灣中小企業普遍存在資訊及財務透明度低之情形，因此實際上存有許多表面無法揭露的風險，而經由適度結合制式的信用評分標準並搭配人為的審核判斷，從中取得平衡點，將可有效管控授信風險，並進而提升授信審核效率。此研究分析結果可作為銀行及業務相關人員辦理中小企業授信評估時之參考，以降低授信違約之風險，提升授信效率及品質，俾達到風險控管之效果。

關鍵字

銀行 ； 中小企業 ； 授信

並列摘要

Small and Medium Enterprises (SME) are the core of Taiwan’s economy system. The government has put in effort and committed to the SME development in all aspects. Throughout the development of SME in the past years, financial institutions have played an important role in smoothen money/payment flow. However, facing the challenges such as low interest rate and keen competition caused by overbanking, how to effectively control credit risk and further improve efficiency and quality of operations became a very important matter for all banks.

The purpose of this study is to provide banks and its lending business related personals a credit risk evaluation reference by analyzing the credit assessment process of SME lending in Bank C. From Bank C’s developing enterprises banking center’s portfolio, five similar business scale corporations were chosen for case study. These credits were first examined by an risk rating evaluation model and a set of assessment standards setting up by Bank C’s existing related credit policy and regulations, and then these credits were examined by experienced credit risk specialists along with the 5P analysis. The conclusion of the two steps forms the approval/disapproval, and conditions and terms of credits.

It is broadly known that Taiwanese SME generally reveals limited information both operationally and financially via financial statements, and thus, the banks are exposed to risks hidden beneath the surface. By properly combining standardized credit risk rating assessment with experienced personal judgment, the bank can effectively control credit risk, and at the same time, improve efficiency of the approval process. The result of this study shall provide the banks and its lending personals an alternative to their credit evaluation process. It is believed that by applying such method, the banks can lower the probability of default of credits and improve lending efficiency and quality to enhance the banks’ risk management quality.

並列關鍵字

Bank ； Medium and Small Enterprises ； Credit Assestments

參考文獻

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