以層級分析法對銀行企業金融授信貸後管理早期預警指標評估之研究－以臺灣中部地區銀行為例

A Study on the Early Warning Indicators of the Corporate Finance Post-Loan Management by Analytic Hierarchy Process－Example of Banks in Central Taiwan

楊景涵(Ching-Han Yang)

指導教授 ： 楊智超

朝陽科技大學/管理學院/企業管理系/碩士(2010年)

摘要

摘要
銀行是資金供給者及需求者的中介橋樑，以融通工商企業資金需求、配合國家經濟發展為主旨，從事相關授信融通作業，將社會儲蓄導向投資建設的主要管道。銀行對企業核貸授信後，對於企業後續之經營及財務狀況，仍應繼續予以密切注意；係因企業後續業務經營正常與否，關係銀行貸款是否能按時繳息還本甚鉅。對銀行來說，「貸後管理」作業與「徵、授信」作業一樣重要，期能深入掌握其營運、財務、業務及債票信用評等情形，以達到早期預警效果，及早發現借款戶狀況在展期續約前是否有轉弱甚至惡化情形，銀行可預先採取各項保全措施，降低授信風險，俾利保障銀行債權，維護股東及存款戶權益，保持競爭優勢與永續經營。
銀行若能在辦理貸後管理作業時，藉由量化的異常指標檢核授信戶內外部環境之變化，讓各級授信經辦人員於案件發生不良徵兆時，能迅速針對問題了解來龍去脈，提出解釋或解決方案通報上級，使授信決策人員及早判讀狀況，預為謀求各種補救方法，增加銀行債權保障。
本研究以層級分析法（AHP）來分析銀行貸後管理各項早期預警指標及權重，據此分析結果，提供銀行企金授信從業人員運用、參考。冀能提昇銀行授信資產品質，進而增進存款戶及銀行股東之權益，確保銀行企業金融業務之健全發展。

關鍵字

層級分析法 ； 貸後管理 ； 企業授信

並列摘要

Abstract
Bank is a capital supplier and demander .It acts as an intermediary of requiring funds for the intermediation businesses. For developing the Country''s economic system, Bank is operating in the relevant credit, investment and construction of social savings. After loan approval make by the bank, it is necessary to follow-up the business operations and financial position, bank should be constantly pay close attention to business situation. For the banks, the operations of " Post-Loan Management " and " survey credit" is important to expect a in-depth grasp of their administration, financial, business, credit rating and debenture situation, in order to achieve more effect in early warning. The early detection of borrowers’ status whether the contract would be extended and weakened, the bank may take all protective measures in advance to reduce credit risks even before the deterioration, so that the benefit guarantee on the bank debt is maintaining the rights of shareholders and depositors to remain sustainable competitivity of the bank.
If a bank takes the policy of post-loan management operations with Abnormal indicators to check the dwellers’ credit. It would be realized the symptoms in any other cases, they can quickly understand the context of the issues to report the information or summit solutions to to the decision-makers early. That will protect a great deal of the bank’ property and increase the bank’ claims.
In this study, Using implement Analytic Hierarchy Process (AHP) to analyze the bank post-loan management of the early warning indicators and weights, thus the results show that a bank employee in the taking usage of corporation with banking credit reference. The intention is to improve the quality of bank credit assets, and thus enhance rights of depositors and shareholders of the Bank and ensuring a sound banking business.

並列關鍵字

Analytic Hierarchy Process ； Post-Loan Management ； Corporate Finance

參考文獻

25.賴東聖（2004）。建立企業財務預警模型以降低銀行授信風險之研究。碩士論文，中原大學國際貿易研究所。

20.陳錦村（1998）。競爭、往來關係與銀行授信行為之研究。中國財務學刊，3，61-90。

6.李滿治等（2001）。強化我國問題金融機構處理機制之研究。中央存款保險公司，台北。

3.王秀惠（2009）。以層級分析法對銀行企業金融作業風險評估之研究。碩士論文，朝陽科技大學企業管理系研究所。

18.陳衍潔（2006）。銀行業基本資料。台灣經濟研究院產經資料庫，pp. 74-75。