銀行營業特性對逾期放款比率影響之實證研究

An Empirical Study on Affecting Non-performing Loans Ratio of Banking Business Characters

鄭新民(Hsin-Ming Cheng)

指導教授 ： 倪衍森

淡江大學/管理學院/管理科學研究所企業經營碩士在職專班/碩士(2006年)

https://doi.org/10.6846/TKU.2006.00350

摘要

逾期放款比率代表銀行授信戶無力償還本息之狀況，故常被列為評估銀行授信品質之重要指標，本研究係以量化實證方式，根據銀行營業特性及金融相關單位發布之統計資訊，蒐集近三年本國銀行業之資料，運用迴歸實證分析法探討銀行之資本結構、放款種類、利率及相關收入等因素對逾期放款比率之影響程度，期能求出部分影響銀行逾期放款比率之關鍵性因素，並剖析關聯現象，以為爾後金融從業人員，從事授信決策時之參考 ，茲揭櫫本研究重要發現如后。一、就授信種類（如消費性貸款、中小企業貸款及中長期貸款）而言，實證結果大體上與逾期放款之關聯性稍弱，代表銀行辦理授信時倘能秉持5P原則，嚴控授信流程，應仍可避開部分如借戶財務結構不佳、時間及消費金融業務實施大數法則所形成之風險，在不影響逾放比率下，積極拓展銀行業務，增加收益。二、信用卡循環信用餘額與銀行逾放比率未顯著相關，信用卡業務一直以來均以高利率（約15％以上）承擔高風險，故一般而言銀行中有關信用卡授信部分，通常逾放比較高，但根據2004年之實證結果，兩者無顯著相關，代表整體信用卡業務在有效管理下，逾放比率尚屬合理範圍。

關鍵字

逾期放款比率 ； 迴歸分析 ； 信用卡循環餘額

並列摘要

The non-performing loans ratio, which represents a customer’s inability in repaying the principal and paying off interest to the bank, has been frequently referred as one of the important indexes for loan quality. This paper is conducted in a way of quantitative analysis using data published by Taiwan Banking Industry over the past three years. The paper is to examine the relationship between the non-performing loans ratio and important factors: capital structure of the bank, loan category, interest rate, related revenues and etc. by multiple regression analysis. The purpose of the study is to provide bank employees reference in relation to the key factors affecting the non-performing loans ratio when making credit appraisal and loan decisions. The empirical results of my study are as followings:
1.For the credit type (including consumer loan, small and medium enterprise loan, middle/long term loan and credit card loan), the empirical result presents that credit type has little connection with non-performing loans ratio. As long as bank employees can follow the Five Credit Administration Principles and process the credit appraisal carefully, banks can avoid losses caused by borrowers with poor finance structure, time risk and risk driven by law of large numbers of consumer loan. Banks can increase profits if bank employees always devote themselves to reduce the non-performing loans ratio and commit themselves to develop banking business.
2.There is no statistically significant relationship between the amount of credit card using revolving credit and non-performing loans ratio. Banks normally assume a higher risk of credit card loan by charging customers high interest rate (approx. over 15%). Thus, non-performing loans ratio of credit card loan tends to be higher. Based on the empirical result of year 2004, the amount of credit card using revolving credit and non-performing loans ratio are not significantly related. This indicates that the non-performing loans ratio of credit card loan remains in a reasonable range because banks control their credit card business effectively and successfully.

並列關鍵字

Non-performing Loans ； Regression Analysis ； Credit Card Using Revolving Credit

參考文獻

29.戴錦周、陳研研（2005），「台灣商業銀行1994〜2002年授信戶逾期放款行為之研究」，台灣金融財務季刊，第6卷，第1期，頁119~132。

14.陳家彬、江惠櫻及賴怡洵（2003），商業銀行對企業授信決策考量因素與授信品質之關係，管理評論，第22卷，第2期，頁1~23。

2.Berger, A. N.and DeYoung, R. (1997), “Problem Loans and Cost Efficiency in Commercial Bank,”Journal of Banking and Finance. 21, pp. 849~870.

3.Bonin, J. P. and Huang, Y-P. (2001), “Dealing with Bad Loans of the Chinese Banks,” Journal of Asian Economics 12, pp. 197-214.

4.Capon, N. (1982), “Credit Scoring System: A Critical Analysis,” Journal of Marketing 46, pp82~91.