商業銀行對中小企業授信評估研究之個案探討

本文希望以個案銀行授信篩選客戶標準為前提，並加上筆者在金融業近二十年的經驗，分享在制式化的授信評估流程外，授信人員可從中小企業的種種蛛絲馬跡發覺客戶在公司營運上或是財務上是否值得承做放款業務，以期提升授信的品質。研究最後提出，公司，不論其營業規模的大小，以財務報表觀之，均有其弱化的一面，需加以現場勘查以論證其科目的真實性。如此才能還原公司的原貌，做出正確的判斷。銀行做授信風險評估時，若完全仰賴制式的評分表，無法完全表達公司全貌。並且審查人員，不僅要從財務面找出對公司有利或不利的財務數字，更要從公司老闆的經營面中看出經營者永續經營的決心。而在過案的條件中，為了降低授信風險(淨曝險)，往往會有條件通過；而此條件亦會在貸放後成為銀行對公司預警系統的表徵•此預警之退場機制若建立起來，亦可大幅降低授信風險。

關鍵字

商業銀行；中小企業；授信

並列摘要

This article hopes the case of banking facilities to filter the customer standards for the premise, plus the financial industry nearly two decades of experience to share in the regularization of the credit evaluation process, the credit officers from the small and medium enterprises of all kinds of clues found customers in the company operatingwhether it is worth or financial undertook the lending business, in order to enhance the quality of the credit. In order to restore the original appearance of the company, make the right judgments. Bank to credit risk assessment, totally dependent on the format of the score table, can not fully express the company the whole picture. And examined, not only from the financial side to find out the financial figures of the company's favorable or unfavorable, more determination to see that the operators of sustainable management from the business side of the boss. Through case conditions, in order to reduce the credit risk (net exposure), there is often a condition for approval; this condition will also be granted loans after the exit mechanism of this early warning of the bank on the company's early warning system characterization established can also significantly reduce the credit risk.