國內金融業因過去受限台灣本土企業發展近於飽合與生產事業的外移，業務發展面臨瓶頸，為拓展業務提升獲利空間，積極擴大台商金融商品的服務為其解決方式之一。惟近年來大陸持續進行宏觀經濟的政策調控與經濟發展的政策轉型，為台商在投資與籌資的佈局中投下不確定的變數，而此等轉變亦為銀行對台商授信業務與風險管理中重要的課題。本研究針對台商赴大陸投資形態、主要營運模式與目前銀行對大陸台商授信架構作探討，分析國內銀行針對主要營運活動在大陸的台商，徵信資料來源匱乏的情況下，提出授信風險評估流程的重點；以此延伸，分析大陸宏觀調控與經濟轉型政策，對台商投資建佈與銀行授信的影響。最後，並對實際投資大陸的台商及從事台商授信業務的銀行人員深入的訪談分析，提出結論作為台灣金融機構在台商授信業務經營管理的參考。本文研究發現，掌握台商企業的外部環境風險與企業內部營運分析為金融機構評估台商授信的重點，面對宏觀調控政策升高台商的營運風險，經濟轉型趨勢影響台商的營運活動，國內金融機構應發揮兩岸三地分行統合之功能，導入集中服務窗口、統一控管授信額度的管理模式，加強授信業務控管能力；此外積極培養人才與內部成立整合台商服務的專責部門，兼顧台商業務發展與風險管理；再者對於人民幣業務、信保基金對台商的保證業務，政府應採取積極的態度協商，以擴大服務台商企業及提高銀行授信意願。 Limited to the stagnant development of the domestic enterprises and the manufacturing transformation from domestic to offshore, domestic financial sectors have reached a plateau. In order to expand the business and boost the profit margin, one of the available solutions is to actively enhance the services related to financial products of Taiwanese enterprises in China. Nevertheless, in recent years, a series of macroeconomic and structural reforms adopted by the mainland of China casted uncertainty on investing and financing activities for Taiwanese firms, which also have become an important issue of credit business and risk management of the bank. Based on the analysis of investment patterns and major operation modes of Taiwanese enterprises in mainland as well as the related domestic banks’ credit framework, this study surrounds the problem of the key issue of the credit risk assessment facing the domestic banks in doing business with the former in the case that lacks of credit data source. Moreover, it extends to explore the possible influences of the policies of macroeconomic regulation and economic transmission adopted by the mainland on the investment layout of Taiwanese enterprises and the credit management of the bank. Subsequently, a conclusion has been reached based on the in-depth analysis on interview with the Taiwanese businessmen in the mainland and the as well as bank credit officers specializing in business with the former. It could be regarded as a reference for the credit risk management of domestic financial institutions. The empirical finding suggests that the focus of the credit risk management of the domestic bank should be drawn on the understanding of the exterior risk facing the Taiwanese enterprises and the analysis on their internal operation situation. Since the macroeconomic regulation and economic transmission would exert influence on the operation risk of the Taiwanese enterprises, it is strongly suggested that domestic financial institutions should facilitate the function of integration of the branches in the mainland and Taiwan and introduce the management mode of centralized service window and the unified control of credit management. In addition, it’s important to strengthen talent cultivation and establish specialized service department for Taiwanese enterprises, and to pay attention to both their business development and risk management. Furthermore, government should actively start negotiation on RMB business and Taiwan SMEG so that to broaden the ranges of services to the Taiwanese enterprises and increase the banks’ willingness to offer credit as well.
