運用內、外部信用評等連結在銀行授信決策之探討

A Study on Using Internal And External Credit Ratings Pertaining to Decision-making of Loan Service in the Bank

陳右甯(You-Ning Chen)

指導教授 ： 陳寧馨

長榮大學/管理學院/經營管理研究所(博)/碩士(2008年)

https://doi.org/10.6833/CJCU.2008.00035

摘要

近年來，政府致力於推展亞太金融中心及資產管理中心，且積極檢討放寬各項管制措施，使台灣邁向國際化，在全球金融市場上佔一席之地。為了防止倒閉公司的持續增加，國外早有專門評估企業清償債務能力的信用評等（Credit Ratings）制度，主要功能在於對企業、銀行、保險、證券、票券、共同基金以及公共工程等的清償債務能力，提供獨立公正的評估意見。我國授信文化與環境、授信戶借款行為與國外有所不同，加上我國銀行業同業間業務激烈競爭之結果，使內部信用評等在我國運用於授信決策時，與國外有不同之考量，銀行授信人員究應如何善用信用評等結果，並能在如此競爭激烈之環境中仍維持好的業務績效，值得探討。
本研究的目的是從日本金融財政事情研究會所制定的企業評等以及台灣銀行公會統一制定的「授信企業信用評等」來找出可以衡量企業信用品質的指標以建構企業信用評等模式。嘗試以可直接觀察之財務變數建構評等模型，並以因素分析，透過直交轉軸法，萃取可直接觀察之財務比率，作為區別分析之自變數。
本研究以五個可觀測變數建構評等模型，從一個類別選出一個或極少數財務比率，來進行區別分析，使產業界可以直接判別方式，以可觀測的財務比率，用簡單的模型進行試算求出等級。

關鍵字

因素分析法 ； 區別分析法 ； 信用評等

並列摘要

In recent years, the government devoted in promoting the Asian and Pacific financial center and the asset management center examining positively each control measure, which leads Taiwan to the internationalization and the occupation of certain spaces in financial market in the whole world. In order to prevent the bankruptcy to get worse, overseas businesses have some systems to appraise the credit and liquidity abilities on credit ratings. The major function dealing with liquidity for enterprises, banks, insurance agencies, negotiable securities, mutual funds and public works, provides the independent and fair appraisal opinion. Our country’s credit culture, the environment, and credit accounts on loan behavior differ from others. Besides the keen competition among our banks of Taiwan causes the internal credit to straighten credit decision-making, which makes the different consideration with businesses overseas. How to make good use of the credit ratings and how to compete in the intense environment to maintain good service performances are worth discussing.

The major goal of this research is to measure the businesses credit quality to construct the enterprise credit from “the Japanese Financial Event Research” and “Credit Ratings on Banks of Taiwan”. To construct rating models on the visual observation of finance changes and to use Revolution Axis Law of factor analysis to get the direct finance rates are adopted to get independent variables.

This research finds five observable varies to construct rating models, from which select one or the extremely few finance rates to use multiple discriminant analysis to evaluate the rank by simple models.

並列關鍵字

Factor Analysis ； Multiple Discriminant Analysis ； Credit Rating

參考文獻

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