本文為探討自研究期間(2006年9月~2012年12月),商業銀行承作中小企業授信對經營績效影響之研究,台灣的商業銀行在2006年歷經雙卡風暴後,隔年的2007年8月次貸危機開始蔓延,至2008年9月雷曼兄弟宣布破產,台灣地區這些商業銀行面臨內在環境競爭以及外在環境的變化,參酌中央銀行及金管會銀行局及相關文獻衡量銀行經營績效所採用的七項財務指標,本次參酌台灣經濟新報(TEJ)及金管會銀行局網站取得的公開資訊,加計投資報酬率的考量,故歸納有七項指標資料,分別為淨值報酬率(ROE)、資產報酬率(ROA)、資本適足率(CAR)、廣義逾放比、備抵呆帳覆蓋率、營業費用率以及投資報酬率(ROI),此外,經資料整理統計出研究期間內逐季的”中小企業放款佔該銀行總放款的比率”與 ”中小企業放款佔該銀行企業放款的比率”,再納入虛擬變數觀察”金融風暴前後期”與”是否為公股金融機構”分別取樣自10家金控業者與5家銀行,共15家金融機構,經由迴歸模型分析來達成本文之研究目的。實證結果發現: 一、資本適足率愈高,則銀行的淨值報酬率愈高,由此說明當資本充足則可承作較多的高投資報酬且相對高風險的業務,因此銀行的淨值報酬率愈高。 二、銀行承作中小企業放款量愈多,確實會造成銀行的獲利績效ROE轉佳。 三、金融風暴之後,銀行的資產報酬率比金融風暴之前的資產報酬率好。 四、在金融風暴發生後的四年觀察期間顯示,無論是公營或民營銀行均在中小企業放款量有所成長,有確實都帶動了銀行獲利績效的提升。 關鍵詞:中小企業授信、淨值報酬率、資產報酬率、中小企業放款佔該銀行總放款的比率、中小企業放款佔該銀行企業放款的比率
This article is to study a period of 2006/9~2012/9 about the effects of the loans for SMEs on business performance.As commericial banks in Taiwan face a storm of the credit card and consumer credit loan cause a lot of loss in 2006. In the next year ,there is a Subprime mortgage crisis started in August 2007.Until September 2008, Lehman Brothers Holdings Inc went bankrupt, commericial banks in Taiwan faced a big change from interal and external envioment.Reference public financial data from Central bank in Taiwan 、 Financial Supervisory Commission and TEJ to measure commericial bank’s performance. Add the return of invest,we induction seven financial index.There are:Return On Equity(ROE)、Return On Assets (ROA)、Capital Adequacy Ratio(CAR) 、Non-performing loans Ratio(NPL) 、Provisioning coverage ratio(POR) 、Operating Expense ratio、SMEs account for the ratio of the bank's total loan lending、SME loans accounted for the bank's corporate lending rate.Additional inclusion two dummy variable:one is time variable about Subprime mortgage crisis and another dummy variable is public bank or private bank.The objective of this study is to utilize the Regression model analysis to 10 financial holding companys and 5 commericial banks in Taiwan. Parameter estimates suggesting the following conclusions: 1.As Capital Adequacy Ratio is higher, the bank's Return On Equity is also higher . It showed that commericial banks can take the high return on investment as more and relatively high-risk business.So commericial banks have higher Return On Equity. 2.By order of the amount of bank loans for SMEs in the more profitable indeed result in changes for the better performance of the bank's ROE. 3.After the financial crisis, the bank's ROA is better than before the financial crisis. 4.During the observation period in four years after the financial crisis showed, whether public or private banks have been lending volume growth in SMEs, there really are driven to enhance the profitability of the bank performance. Keywords: loans for SMEs、Return On Equity(ROE)、Return On Assets (ROA) 、 SMEs account for the ratio of the bank's total loan lending、 SME loans accounted for the bank's corporate lending rate