新巴塞爾資本協定實施對我國金融業中小企業放款業務之影響

Assessing the impact of the adoption of the European Financial Markets Convention in The New Basel Captial Accord on small to medium enterprise loan business of Taiwan's financial industry

蔡東龍(Tung-Lung Tsai)

指導教授 ： 丘駿飛

元智大學/管理學院/管理研究所/碩士(2006年)

摘要

本論文研究探討即將於2006年底實施之新巴塞爾資本協定，對我國金融業中小企業放款業務之影響，並提出國內金融業因應之道。由於我國中小企業佔全數企業總數之97%（2004年），財務結構不健全，而缺乏健全財會制度，因此，造成銀行徵信困難。
由於新巴塞爾資本協定尚未於我國正式實施，且國內金融機構並未將中小企業相關統計數據及資訊作有效整理，因此，本研究就相關規範與現行實務作比較，並分析差異之處，並專訪專家學者意見，研究結果顯示：
1.由於我國中小企業大部份皆沒有外部評等，適用新巴塞爾資本協定風險權數100%，若實施外部評等，則可能適用更高風險權數150%。若採信用風險內部評等法，所提資本將增加，因此可能降低銀行對中小企業放款意願。
2.新巴塞爾資本協定訂定之對中小企業授信規範，與現行銀行中小企業授信實務，除中小企業之定義區分不同外，審查程序、合格擔保品認定、保證人效力等，皆有更嚴謹之規範。
3.新巴塞資本協定主要為規範跨國性金融機構，而國內金融業大部份授信對象為本土性企業，因此，台灣現階段金融業實施新巴塞爾資本協定時機並不見迫切性，目前應有效整理及統計數據資料，並尋找穩定獲利商業模式，以便將來有能力實施新巴塞爾資本協定。

關鍵字

新巴塞爾資本協定；中小企業；銀行中小企業授信實務；中小企業信用保證基金

並列摘要

The thesis aims to explore the impact of the European Financial Markets Convention in The New Basel Capital Accord soon to be inducted at the end of 2006 to Taiwan’s financial industry’s medium business loan lending practice, and to present feasible countermeasures for Taiwan’s local financial industry. With small and medium enterprises making up 97% of all businesses in Taiwan as of 2004, medium businesses remain the backbone in Taiwan’s economic development. Yet as marred by a smaller capital scale, unsound financial structure, and the lack of a comprehensive financial and accounting system taken into account the tax burden, the phenomenon has hindered the banks from conducting credit check, as the conventional banks tend to reckon that medium businesses have a higher default rate than large corporations. In recent years, amid the fiercely competitive financial environment, commercial banks have increasingly focused on medium business loans, and have adopted a lending policy of high interest differential and risk diversion to contain losses of nonperforming loans by medium business borrowers.
Given that the European Financial Markets Convention in The New Basel Capital Accord has not yet been inducted in Taiwan, and that the local financial institutions have yet to sorted out medium businesses’ statistical data and information effectively, the study has thus attempted to compare the convention’s relevant guidelines to the existing practice, and to analyze the similarity and dissimilarity between the two, together with polling for expert opinions; the study findings show,
1.In lieu of outside credit rating, a majority of Taiwan’s medium businesses would tend to fall under 100% of the risk factors specified by the EFMC of The New Basel Capital Accord , which could go up to 150% of the risk factors if outside credit rating were included. Under the circumstances where the credit risk internal evaluation method is adopted, it will poised to increase the capital allocation, and in turn reduce the banks’ willingness to extend loans to medium businesses.
2.The EFMC of The New Basel Capital Accord guideline on medium business loans, when compared with the existing bank medium loan practice, except the definition of medium businesses, is expected to provide a set of more stringent guidelines governing the review procedure, recognition of acceptable collaterals, validity of the guarantor and so forth.
3.As opposed to that the FEMC of The New Basel Capital Accord is intended to govern multinational financial institutions, whereas the local financial industry operators tend to catering to the local business borrowers, the timing for the current stage’s financial operators in Taiwan to adopt the EFMC of The New Basel Capital Accord may not be as urgent. A more prudent approach lies in sorting out and compiling the statistical data and information, together with locating a profitable commercial mode, in order to position the banks with the capabilities to induct the EFMC of The New Basel Capital Accord in the future.

並列關鍵字

The New Basel Capital Accord；small to medium enterprise

參考文獻

11.郭瑞基，蔡敏華(2003)，「風險評估與銀行授信決策分析」，當代會計，第四卷第一期，頁59-73。

5.胡志宏(2003)，「新巴塞爾資本協定對我國金融業信用風險管理之衝擊」，元智大學管理研究所未出版碩士論文。

14.曾令寧、黃仁德（2004），「風險基準資本指南─新巴塞爾資本協定」，台灣金融研訓院出版，台北。

1. The Basel Committee on Banking Supervision (2001),”Overview of the New Basel Capital Accord ”, Basel Report, January.

2. The Basel Committee on Banking Supervision (2001), ”The New Basel Capital Accord “, Basel Report, January.