台灣地區企業金融授信實務與新巴塞爾資本協定規範之比較-以民營老銀行為例

A Comparison of Businesses’ Financial Crediting Practices in Taiwan area to Norms for New Basel Capital Accord (Basel II) -Take an Old Privately-Operated Bank as the Example-

黃曉夢(Hsiao-Meng Huang)

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

新巴塞爾資本協定將於2007年1月開始實施，新協定對於風險的衡量更具敏感性，考量層面更廣泛，對於風險性資產相對應計提自有資本比率更符合現實需要，當初新協定主要規範國際性銀行，後擴大適用全球各銀行。
就授信業務而言，本國銀行多分為消費金融和企業金融兩大塊，消費金融業務關於授信信用風險的衡量，已從傳統的質化因子，逐步提昇至質量化因子並重，而企業金融業務關於授信信用風險的衡量仍著重於質化因子的考量，此情形並非本國銀行不重視量化因子，原因是受限於現實環境，因中小企業佔本國企業極高的比例，中小企業授信為銀行主要收益的來源，而財報失真為本國中小企業普遍存在的現象，銀行基於業務競爭的考量，授信評估不得不遷就此一存在的事實。即將實施的新協定，分三大支柱，第一支柱將銀行風險分為信用風險、作業風險和市場風險，信用風險著重實質的量化，關於此部份為本國銀行所欠缺的，需要外在環境的改變及銀行本身信用風險管理資訊系統的建立，才能夠真正的付諸實施。
本研究採個案分析法，以某本國民營老銀行為研究對象，該銀行授信決策模式很傳統，距巴塞爾資本委員會要求的水準尚差一大截，有許多尚待努力改進之處，不過受限於國內企業不重視財務報表品質的陋習，該等因素沒有改善，要能落實達到新協定的要求是很困難的。新協定規範的範圍極為廣泛，本研究僅從現行銀行授信實務的角度切入，和新協定對於信用風險規範作比較探討。

關鍵字

巴塞爾資本協定,信用風險,授信實務

並列摘要

New Basel Capital Accord (Basel II) will be implemented in Jan 2007. Basel II has a better call for risk weighing and provides a wider range of factors to be taken into account. Also, Basel II has effectively proposed a better catering to the ratio of risk assets with self capita l withdrawal. Basel II initially targets on regulating international banks; for now it is suitable for banks all over the world.

For domestic banks in Taiwan, the crediting is divided into two parts of consuming financial and business financial. The credit risk factors for consuming financial have been emphasized on both quality and quantity instead of quality only at past times. However, the credit risk factors for business financial are still focused on quality only. The reason is not out of banks but limited to the realistic environment in that the rate of medium and small businesses is very high. Loans from such businesses are the major profits of banks, but their financial statements are mostly veered away the truth. In order to follow through the market competence, banks are forced to accept the existing facts. The approaching implementation of Basel II has three pillars. The first pillar states that the banking risks should be classified as credit risk, operational risk and market risk. The credit risk emphasizes on realistic quantity, which is prevailingly hard to get into practice for domestic banks. To carry out credit risk weighing on quantity factors requires changes in outer circumstances and build-up of the management information system in a bank itself.

This essay utilizes the method of case analysis. The subject is an old privately-operated bank in Taiwan. It is found that the crediting policy of the bank is very traditional and a long way off the standards stipulated by Basel Committee on Capital. There is much to be desired for the bank. Provided that the condition of disregarding business’ financial statements is not improved, it is hard for the bank to meet the requirements of Basel II. While Basel II has a broad range of norms, this essay makes a comparison from the view of current crediting practices among banks to the regulated credit risk in Basel II.

並列關鍵字

BASEL,CREDIT RISK,CREDITING PRACTICES

參考文獻

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