風險性格、報表可信度與貸款行為關係之研究

A Study of Risk Bearing Character,Creditability of F/S and Lending Decision

藍銘宏(Ming-Hung Lan)

指導教授 ： 劉立倫

中原大學/商學院/企業管理研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200773

摘要

銀行長久以來扮演著資金提供者的角色，對企業資金的融通與國家經濟的安定有相當大的影響。因此銀行特有的存在價值，乃在藉由提供金融商品，改善人民生活、促進產業發展、維持社會經濟安定並協助國家整體經濟發展。然而台灣在放款業務量年年成長之際，如何正確及有效率地審核授信之准駁，已經是刻不容緩的課題。

本研究遂針對銀行的貸款行為，以授信人員的風險性格以及公司報表的可信度作為主要研究變項，並採用變異數分析以問卷方式進行，驗證該變項是否顯著影響銀行的貸款決策。

由本研究結果發現：風險性格與報表可信度皆為影響銀行貸款行為之顯著變項。但是，風險性格與報表可信度彼此之間的交互作用，對銀行貸款行為的影響則不顯著。

本研究之結果可作為個案銀行及授信審核人員在辦理授信業務時之參考，以降低銀行的授信違約風險，提高授信品質，俾達到有效風險控管的效果。

關鍵字

貸款行為 ； 風險性格 ； 報表可信度

並列摘要

The bank has long been playing the role of the funding, have a considerable impact on the stability of the Fusion and the national economy of the enterprise funds. Banks specific value of the existence, is by providing financial commodities, and improving people's lives and promote industrial development, the maintenance of economic stability and to assist in the development of national economy as a whole. However, year by year on the occasion of the loan portfolios and how to properly and efficiently audit credit approval or rejection, is a pressing issue.

In this study, then the lending behavior of banks, credit risk character of the personnel and the company the credibility of the report as the main study variables, and using analysis of variance to the questionnaire, validation of the variables you have a significant impact on bank lending decisions.

By the results of this study: risk personality and statements of credibility are to affect bank lending behavior of a significant variable. However, the interaction between the risk character and the statements of credibility, the impact on bank lending behavior is not significant.

The results of this study as a case of banks and credit audit staff for processing credit business reference, in order to reduce the bank's credit default risk, credit quality, in order to achieve the effect of effective risk management.

並列關鍵字

lending decision ； risk bearing character ； statements credibility

參考文獻

高天助(2010)，影響銀行房屋貸款信用風險評估因素之探討－以民營銀行為例，中原大學企業管理學系碩士論文。

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