商業銀行對企業授信決策考量因素與授信品質之關係

The Relationship between the Determinants of Commercial Banks' Lending Decisions and Loan Quality

陳家彬(Chia-Pin Chen) ； 江惠櫻(Huey-Ing Chiang) ； 賴怡洵(Yi-Hsin Lai)

《管理評論》 22卷2期 (2003/04) Pp. 1-23

https://doi.org/10.6656/MR.2003.22.2.CHI.1

摘要

本研究實證分析國內某全國性商業銀行中部之六個分行所承作的企業授信案件，計271件，針對銀行評估核貸的兩大主要項目，即授信簽案報告書及授信企業信用評等表進行探討，決定影響銀行授信品質的顯著變數。主要研究結果如下：(1)貸款期限對授信品質有負面影響，表示貸款期限愈長銀行發生逾期放款的機率愈大。(2)利率加碼愈高產生異常放款機率愈高，顯示銀行對授信戶風險高低的訂價反應，是影響授信品質的極顯著因素。(3)產業特性與授信品質呈負相關，即評分愈高產生逾期放款的機率愈低。(4)分行別與授信品質亦有顯著相關，顯示特定之分行所承作的放款有較高比率的異常放款。(5)借款用途屬分期償還的資本支出產生較高比率的異常放款。(6)訂約金額的大小與異常放款機率為負相關，即訂約金額大者發生逾期放款機率愈低。(7)授信核貸階層為單位主管者，其逾期案件比率顯著高於單位主管以上核貸者。
另外，本研究的實證結果亦指出許多現行銀行評估核貸中的項目與授信案件的異常機率並無顯著相關，如借款企業的資本額、保證人、往來期間、擔保品、財務狀況、行業分類等。在此國內銀行不良放款比率居高不下的時期，這些結果可作為銀行制定授信政策時的重要參考。

關鍵字

銀行 ； 授信品質 ； 逾期放款 ； 企業授信 ； 授信行為

並列摘要

This study performs an empirical analysis of 271 business lending cases at six central Taiwan branches of a certain domestic national commercial bank. The study examines two major items the bank uses to assess loans and investigates the loan closing reports and the credit rating table of loan-receiving businesses in an effort to determine significant variables affecting loan quality.
Major research findings include: (1) The term of the loan has a negative effect on the loan quality, indicating that the longer the term of the loan, the more likely the bank is to encounter overdue payments. (2) The higher the loan rate, the more likely default will occur, which indicates that the bank's appraisal of the creditor's risk is a strong factor affecting loan quality. (3) Industry characteristics are negatively correlated with loan quality, and the higher the score, the less likelihood the creditor would fail to make on-time payments. (4) There is a significant correlation between bank branch and loan quality, indicating that certain branches are more prone to loan default. (5) There is a greater likelihood of loan default when the purpose of the loan entails payment of capital in installments. (6) There is a negative correlation between the amount of loan size and the probability of default, which is to say that the greater the loan size, the lesser the likelihood of overdue payments. (7) The overdue payment rate was significantly higher when loans are approved by the unit executives than by personnel above the level of unit executive.
Furthermore, the empirical findings of this study also indicate that many of the items the bank uses to assess loans have no significant correlation with the loan default rate. These items include corporate capital, guarantors, length of association with bank, collateral, financial health, and type of business. In this time of a persistently high bad loan rate, these findings may serve as an important reference for bank credit policies.

並列關鍵字

Banking ； Loan Quality ； Non-performing Loans NPLs ； Commercial Loans ； Lending Behavior

參考文獻

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