應用層級分析法探討銀行對建築業放款評估授信之關鍵因素

KEY FACTORS OF EXTENDING CREDIT EVALUATION OF BUILDING LOAN FOR BUILDING INDUSTRY BY ANALYTIC HIERARCHY PROCESS

莊家敏(Chia-Min Chuang)

指導教授 ： 林世堂 ； 翁在龍

大同大學/工程學院/工程管理碩士在職專班/碩士(2012年)

摘要

近年來適逢金融風暴導致銀行債權風險俱增，於是偏向承作具擔保條件之建築放款授信業務，因此銀行如何加強授信風險管理，以確保債權安全性。本研究探討就現行銀行授信所評估之因素加以詳盡說明，再針對建築業授信因素分別逐項提出討論加以分析。
首先探討銀行對建築業放款授信評估因素文獻，依據專家深度訪談結果，加以適度修正，建立構面及因素層級架構，應用層級分析法進行分析，得出結果為評估建築業授信構面及因素中銀行徵授信人員重視的權重值依序分別為逾放因素(0.246)、財務分析(0.240)、授信評估(0.219)、企業展望(0.169)、經營管理(0.126)，前十項因素依序為1.需注意借保戶資力及其信用(0.091) 2.總資產及負債總額(0.079) 3.資金用途(0.073) 4.償債能力－流動、速動比率(0.063) 5.借戶提供之財務報表內容與事實顯有不符或差異太大(0.055) 6.負責人信用的情況(0.054) 7.產業景氣預測(0.052) 8.產業之市場占有率(0.048) 9.應收帳款－營業收入、投資收入(0.048) 10.總體環境發展及對市場的敏感性(0.046)。這十個重要因素佔整體因素60％，將研究結果重要因素如財務報表內容差異性等重新建立在信用評等表模式上，期望協助徵授信人員正確地評估客戶的信用狀況，作為放款准駁與否的參考。

關鍵字

建築業 ； 授信政策 ； 經營管理 ； 逾放因素

並列摘要

Due to the recent bubbling of building industries, local banks are running at increasing risks. Therefore, they tried to guarantee their loans on building industries more carefully. This study explored the present bank credit assessment factors in detailed descriptions. The factors of building loans management policies were evaluated, quantified and discussed.
Firstly, this study reviewed the construction financing loans assessment factors literaturely. Following by evaluating the factors based on expert interviews, such as bank managersa and construction financing loans experts, thirdly, by establishing five dimensions of financial analysis, payback guarantee, company loan assessment, company outlook and company management, and under these dimensions, twenty five hierarchical structure factors were considered. Lastly, Analytic Hierarchy Process was used to quantitfy the weight average of dimensions and hierachical structure factors using expert questionnaires.
The obtained weight results of dimension were 1. Payback guarantee (0.246), 2.Financial analysis (0.240), 3.Loan assessments (0.219), 4.Company outlook (0.169) and 5.Company management (0.126).
Among twenty structure factors, the obtained ten most important factors were 1. Pay attention to the company policy maker’s financial status and his/her credit (0.091), 2. Total assets and total liabilities (0.079), 3. Use of loans (0.073), 4. Debt paying abilities- current and quick ratio (0.063), 5. Contents of financial statements and the discrepancies or differences to the investigation (0.055), 6.Credit of person in charge of the company (0.054), 7. Industry forecast (0.052), 8. Market share of the company (0.048), 9. Accounts receivable and cash flow - operating income and investment income (0.048) and 10. Overall environmental development and market sensitivity (0.046). The above mentioned ten factors accont for 60% of the total weight values, therefore, these ten factors are important for those people in charge of loan approval or rejection of financial institutions.
Based on the research results, by adding those important factors such as, contents of financial statements and the discrepancies or differences, a revised credit analysis form was proposed for future building loans evaluation by the financial institutions.

並列關鍵字

building ； loans assessments ； company management ； payback guarantee

參考文獻

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