| Abstract: | 授信業務是銀行主要業務之一，亦為銀行收益之主要來源，授信內容之優劣影響銀行經營之健全性至鉅，銀行一方面要確保存戶及股東之權益，維持穩定成長收益，另一方面要配合政府政策發展經濟，台灣中小企業占全體企業之97%，中小企業放款餘額占全體企業放款餘額比率超過60%，顯示中小企業是台灣經濟的中流砥柱，由於以往中小企業授信評估相關文獻探討，以本國銀行居多，外商銀行甚少，且授信評估因素，偏重在財務指標，而外商銀行鑑於中小企業之財務報表無法表達實際財務狀況及經營成果，故本研究目的針對中小企業特性設計出一套中小企業授信專案，其中包括財務指標及非財務指標，期能找出外商銀行影響中小企業授信風險評估之因素，並建立授信風險評估模式，以提高授信品質。 有鑑於此，本研究係針對C銀行於2017年已貸放之中小企業戶共368戶，資料包含正常戶290戶、違約戶78戶，以授信戶之授信批覆書及客戶篩選原則，根據卡方檢定與t檢定，結果發現影響授信風險的因素有「授信期間、事業別、目標市場、財報依據、供應商照會、借保戶名下持有不動產、授信戶評等、成立年限、淨值、營授比率、金融負債比」，再利用羅吉斯迴歸建立授信風險模型，其中「事業別、目標市場、供應商照會、借保戶名下持有不動產、授信戶評等、成立年限、營授比率、金融負債比」對中小企業授信品質具有顯著影響力，結果模式之預測正確率達93%。
The credit business is one of the major businesses of the bank and is also the main source of bank revenue. The advantages and disadvantages of the credit content affect the soundness of the bank's operations. On the one hand, the bank must ensure the rights of depositors and shareholders, and maintain stable growth gains. In line with government policies to develop the economy, Taiwanese SMEs accounted for 97% of all enterprises, and the balance of SME loans accounted for more than 60% of the total loan balance of all enterprises, indicating that SMEs are the mainstay of Taiwan's economy. There are many domestic banks, few foreign banks, and the credit evaluation factors are biased towards financial indicators. However, in view of the fact that the financial statements of SMEs cannot express the actual financial status and operating results, the purpose of this research is to design a set of small and medium-sized enterprises for the characteristics of SMEs. Enterprise credit projects, including financial indicators and non-financial indicators, can identify the factors that foreign banks influence the credit risk assessment of SMEs, and establish a credit risk assessment model to improve credit quality. In view of this, this research is aimed at 368 SMEs that C Bank has loaned in 2017. The information includes 290 normal households and 78 default households. The letter of credit granting and credit screening principles of credit applicants are based on the card. The party verification and t verification, the results found that the factors affecting the credit risk are "credit period, business, target market, financial basis, supplier note, real estate under the name of the borrower, credit rating, etc., establishment period, net value, “Growth ratio, financial debt ratio”, and then use the return of Logis to establish a credit risk model, in which “business, target market, supplier note, real estate under the name of the borrower, credit card evaluation, establishment period, camp The ratio of grants and financial liabilities has a significant influence on the credit quality of SMEs, and the prediction rate of the results model is 93%. |
