會計師簽證、客戶關係及自利動機對中小企業授信決策影響之研究

The Effects of CPA Certification, Client Relationship and Self-Interested Motivation on Credit-Granting Decision for Small and Medium Enterprises

黃于庭(Yu-Ting Huang)

指導教授 ： 黃振豊 ； 孔繁華

淡江大學/商管學院/會計學系碩士在職專班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00450

摘要

銀行對中小企業授信除受政府政策鼓勵影響，亦因其利率加碼幅度常較大型企業高，為擴大利差，因此各家銀行莫不將中小企業融資視為其業務主軸。然而，銀行授信人員在審核中小企業授信時，常會面對失真之財務報表，無法依賴它進行授信決策；同時授信人員也會因自利動機，影響授信案件是否通過，或增減放款金額。此外，人際關係為華人特有文化，與授信戶關係之親疏遠近，亦會影響其授信決策。
本研究旨在探討銀行授信人員，在進行中小企業授信時，是否受到會計師簽證、客戶
關係及自利動機之影響?本研究以情境實驗設計，採問卷方式蒐集資料，以第一商業銀行、合作金庫銀行、華泰銀行曾任授信職位之員工為發放對象，有效回收267份問卷。主要發現如下：1.銀行授信人員授信評估時，借款戶是否提供經會計師簽證之財務報表，顯著影響其授信決策。2.銀行授信人員授信評估時，授信人員有無自利動機，顯著影響其授信決策。3.銀行授信人員與客戶有無關係，顯著影響其授信決策。4.財務報表是否經會計師簽證與有無關係對授信決策呈現顯著之交互影響效果。
綜上，建議向銀行融資要提供經會計師查核簽證之財務報表，以改善現行中小企業會計制度不健全之現象，並降低資訊不對稱現象。此外銀行管理當局，應建立內部規章、制度與行為準則，予授信人員明確的目標及合理之獎酬升遷制度，加強所屬人員金融道德訓練，以確保銀行授信品質。
關鍵詞：會計師簽證、自利動機、客戶關係

關鍵字

會計師簽證 ； 自利動機 ； 客戶關係

並列摘要

Credit granting by banks to small and medium enterprises (SMEs) is encouraged by government poli-cies. Besides, as the increase of interest rate for small and medium-sized enterprises is greater than that given for large enterprises, all banks regard the financing of small and medium-sized enterprises as their main business so as to lengthen the interest spread. However, when the credit granting staffs in the bank check the credit granting for small and medium enterprises, they sometimes find some false financial statements thus disapproving the application for credit. Meanwhile, the credit granting staff may also influ-ence the approval of the case or the amount of loan due to their self-interested motivation. Moreover, estab-lishing interpersonal relationships in such cases is a characteristic of the Chinese culture. Therefore, the client’s relationship with the credit-granting party will affect the decision as well.
This study aims to explore whether the credit granting staff in the bank will be affected by the factors such as financial reports having been certificated by a CPA, relationship with client and self-interested mo-tivation when they grant credit to small and medium-sized enterprises. The study adopts a scenario experi-ment design and collects data by questionnaires from the subjects who have the experience of credit grant-ing in First Bank, Taiwan Cooperative Bank and Hwa Tai Bank. A total of 267 valid questionnaires have been collected. The major findings in this study are as follows: 1. When the credit granting staffs in the banks evaluate the credit granting, whether the borrowers provide the financial statement certificated by CPAs or not, it exerts a significant impact on the credit granting decision. 2. When the credit granting staffs in the banks evaluate the credit granting, whether they have a self-interested motivation has a significant effect on the credit granting decision. 3. Whether the credit granting staff in the banks is connected with the clients has a significant impact on the credit granting decision. 4. Whether the financial statement approved by a CPA and whether the staff are connected with clients exert a significant interact impact on the credit granting decision.
In summary, it is suggested that the financial statements of should be certified by a public accountant when an SME applies for bank financing, aiming to improve the SMEs accounting system and reduce in-formation asymmetry. In addition, the bank administrative authorities should set up internal regulations, systems and code of conduct to establish a clear objective and a rational reward and promotion system and enhance the credit granting staff’s financial moral values to guarantee credit granting quality.
Keywords: CPA Certification; Self-interested Motivation; Client Relationship

並列關鍵字

CPA Certification ； Self-interested Motivation ； Client Relationship

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