台灣地區銀行對中小企業授信評估之個案研究-以C銀行微型企業為例

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

王守成(Shou-Cheng Wang)

指導教授 ： 黃志文

共同指導教授 ： 張俊惠

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.2014.00388

摘要

中小企業為台灣經濟體系主幹，在經濟發展過程中亦扮演重要角色。不過因為中小企業本身規模較小，資金籌措不易，財務結構相形脆弱，因應外在風險程度低，財務制度不透明...，基於上述原因往往造成中小企業向銀行申請融資困難。近年來，在政府政策支持及利基考量下，銀行對中小企業授信比重逐漸提高，不過中小企業特性迥異於一般中大型企業，其授信審核方式不同於一般較具規模之公司，規模更小的微型企業尤有甚之。
本研究以個案銀行對微型企業放款現況以及授信審核判斷角度，透過個案分析方式進行研究及分析，並依據研究結果提出結論與建議，供個案銀行未來審查辦法調整時得以酌參，以期有效降低逾期放款提升授信品質，使銀行在可接受風險下辦理微型企業放款，除提供微型企業營運資金外，銀行亦可得到合理收益，達到雙贏效果。

關鍵字

中小企業

並列摘要

As the backbone of Taiwan's economy, Small & Medium Enterprises (SME) plays an important role in the process of economic development. Due to the smaller enterprise size, weaker external risk control capability, and fragile financial structure, it is not easy for financing. Based on government policy and niche considerations, the proportion of banks’ credit for SMEs is gradually increasing. However, the banks’ credit and approval process for SMEs is quite different from Medium & Large Enterprise. Also, the credit process for micro enterprises is also different because their special operating characteristics.

In this study, we take C Bank as example. From the viewpoint of Bank’s credit department and the Bank’s loan status, we study several cases to provide credit suggestions which helps the banks promote their credit quality and effectively decrease non-performing loan. We hope credit administration can refer our study when modifying their internal guideline. It also help C Bank provide more loan to micro enterprises within acceptable risk. Our findings not only give more working capital for micro-enterprises, banks can also get a reasonable income and achieve win-win results.

並列關鍵字

Medium and Small Enterprises

參考文獻

1. 中華徵信所企業股份有限公司(2013)，徵信要領：理論、實務與案例，二版，台北市：中華徵信所。

8. 經濟部(2009) ，中小企業認定標準。

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