涵蓋台灣97.8%企業總數及76.9%就業人口的中小企業,是我國基層經濟體,具有經濟性及社會性等多面向貢獻,惟長期以來中小企業較大企業而言,具有先天經營體質弱及與融資不易的情形,而我國實施Basel II後,將信用風險量化,不僅對金融業產生影響,也間接影響企業資金取得。 因此,本研究探討Basel II規範、政府中小企業政策與相關文獻後,整理與歸納出我國實施Basel II後對國內中小企業在融資上所造成的影響為: 一、隨信保基金之轉型及Basel II之實施,金融機構對信保基金業務的參與程度,將左右信保基金未來的發展與中小企業融資機會。 二、實施Basel II對中小企業財務融資所產生的影響,存乎金融業所受的衝擊與改變。 我國實施Basel II後,金融業因考量資本適足率、管理能力及同業競爭,雖可能調整授信政策、產品組合及費率訂價機制,惟承作授信時仍遵循基本徵、授信原則(5C、5P),故本質上,中小企業仍應以充盈體質、落實財會制度以積極消弭與銀行間之資訊不對稱,以為因應之道;並應善用政府資源,補強自身不足及主動了解金融機構授信規範,選擇與有利的銀行往來以降低財務融資困境,進而活絡企業經營的現金活水,締造發展基礎。
Small and medium enterprises (SMEs) serve as the root of the national economy in Taiwan. However, SMEs suffer from limited working environment and financing. After the new Basel capital accord(Basel II) has been put into force in the end of 2006 in Taiwan, the risk management of banks is changed by risk-sensitive capital requirements, and it also has an impact on borrowers’ financing activities. Therefore, this paper studies the impact of Basel II on financing of Taiwan’s SMEs by sorting out literature reviews to make the following conclusions: 1. Due to small & medium business credit guarantee fund of Taiwan(SMEG) enhancement and the implementation of Basel II; the degree of engagement of financing institutions would effect the development of SMEG and the possibility of financing of SMEs in the future. 2. The impact of implementing Basel II on SMEs financing would arouse the change and conflict among financing institutions. The most important credit principles for financial institutions are 5C&5Ps, whether Basel II has been to put into force or not. Basically, SMEs should enhance themselves by clarifying the essence of financial accounting to reduce information asymmetry between banks. Cash flow and the business development opportunities can be improved by utilizing government resources effectively. Risk can be minimized by understanding recent credit policies of banks and by choosing the suitable financial institutions.