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系統識別號 U0026-3007201615532700
論文名稱(中文) 信保夥伴獎對銀行授信業務之分析
論文名稱(英文) The Loan Performance Analysis of Banking and SME Credit Guarantee Funds Awards
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 104
學期 2
出版年 105
研究生(中文) 陳玉玫
研究生(英文) Yu-Mei Chen
學號 r87031134
學位類別 碩士
語文別 中文
論文頁數 37頁
口試委員 指導教授-林軒竹
口試委員-王澤世
口試委員-陳俊男
中文關鍵字 信保夥伴獎  授信規模  授信品質 
英文關鍵字 SME Credit Guarantee Funds Award  Loan Size  Lending Quality 
學科別分類
中文摘要 中小企業是臺灣經濟的重要支柱,為技術創新的主導力與就業機會的主要渠道,近年來國內金融市場與資本市場發達,企業籌資管道愈多樣化,但由於中小企業本身財會制度不健全、擔保品不足、經營體質脆弱等因素,使其資金融通管道受限,因此取得融通金額的多寡,成為中小企業是否存續的重要因素。在市場經濟法則運行之下,中小企業問題逐漸凸顯,中小企業輔導也成為政府施政重點之一。
政府為積極輔助中小企業,於1974年成立信保基金,目的在於透過信用保證,分擔銀行辦理中小企業貸款之信用風險,提升銀行辦理中小企業貸款之意願;而後為鼓勵銀行積極配合政府對中小企業融資政策,於1997年成立「信保夥伴獎」以茲鼓勵,而銀行通常也會透過媒體平台釋放獲獎資訊,為銀行經營成果背書,進而增強品牌形象。
「信保夥伴獎」之頒發主要以銀行授信規模及授信品質作為評比依據,本文以中小企業放款市占率及逾放比作為替代變數檢測銀行授信業務,判斷獲獎銀行是否實至名歸。實證結果顯示,獲獎銀行有相對較好的授信規模及授信品質,表示「信保夥伴獎」評比過程具有一定之公信力及指標性,足以用來供投資人及消費者判斷銀行授信業務方面的表現。
英文摘要 Small and Medium sized Enterprises (SMEs) are an important pillar of Taiwan's economy. They are the leading force of technological innovation and providing employment opportunities. However, SMEs still facing problems such as imperfection of accounting system, lack of collateral, poor management of business and other factors which making the financing credit is insufficient. Therefore, the amount of money that SMEs obtained, becomes very important factor to determine SMEs’ subsisting. Under the law of market economy running, gradually highlighted the problem of SMEs, as well as SME counseling has become one of the government policy priorities.
In 1974, Taiwan government founded Credit Guarantee Funds to assist SMEs, in order to sharing bank credit risk. To encourage banks actively cooperate with the government on SME financing policy, "SME Credit Guarantee Funds Award" is established in 1997. In the other hand, banks are usually release the award-winning information through media to emphasize the performance as an endorsement, and further enhance the brand image.
"SME Credit Guarantee Funds Award" is rating by loan size and credit quality. This paper uses SMEs lending market share and non-performing loans ratio as alternative variables to estimate whether the winning banks are outstanding in lending field. The empirical results show that winning banks have relatively larger loan size and better credit quality. In addition, “SME Credit Guarantee Funds Award” is held to recognize the bank’s commitment to lending performance, it can also describe as an index for the public investors and consumers to judge the performance of bank credit business.
INTRODUCTION
Small and Medium sized Enterprises (SMEs) consist of 97.61% among all enterprises in Taiwan which continue to play the important role of stabilizing the economy and social forces. In recent years, because of the globalization impact of industrial, SMEs begin to face transition issues such as internationalization, especially on the financial affairs. Compared to large enterprises, SMEs physique is relatively weak, especially for the insufficient financing credit such as lack of collateral, imperfection of accounting system, poor management of business and other factors. Under the condition of weak working capital, bank loans become the key element in business sustainability. During the process of verifying a loan, banks are unable to determine the actual business status and failed to meet the needs of SMEs. Since 1974, SME Credit Guarantee Funds has been founded by Ministry of Economy Affairs in order to share the bank credit risks. To encourage banks assisting SMEs, “SME Credit Guarantee Award” is established in 1997 for recognition of outstanding efforts in loan performance and good quality guaranteed case.
MATERIALS AND METHODS
Since bank is a profit-seeking enterprise rather than charity, the performance of credit quality becomes the most important factor in bank loan. Based on literature review, past research focused on banks operating performance after winning awards rather than investigate what factors make it stand out. This analysis examines the rating criteria of "SME Credit Guarantee Funds Award" to find out whether the award has certain credibility.
Hypothesis of this paper as follows:
1. The award-winning Bank has greater loan size than non-winning bank.
2. The award-winning Bank has better credit quality than non-winning bank.
This study uses multiple regression analysis as the research method, which includes the descriptive statistics of various variable and the general least square method to verify the hypotheses. The samples of bank data are using 2005 to 2014 in a total of 804 which from the Taiwan Economic Journal.
RESULTS AND DISCUSSION
1. The award-winning bank has positively correlated effect with market share of bank lending to SMEs. In another word, it is obviously have a significant impact on "SME Credit Guarantee Funds Award" when lending banks increase its market share. This analysis shows the credit guarantee funds truly has the function of risk diversification, also increase banks’ willingness of money lending. Therefore, this test concludes that banks have relatively great loan size are usually supporting the government policy and emphasized the award in order to get a high evaluation.
2. This test shows the credit quality in bank's award-winning has a significant impact. Banks have lower non-performing ratio represents the credit risk management controls properly. Generally the non-performing ratio will control no more than 2.5% which represent banks have good sense of judgment. The lower non-performing ratio brings lower chance of default as it reduces the incidence of bad debts and maintains credit quality.
3. Due to poor asset quality will weaken the bank's credit risk; this study uses Bank of International Settlement Ratio (BIS) to measure credit quality as an additional test. The empirical study finds that higher BIS ratio is significant positive correlation to credit quality.
CONCLUSION
Government established "SME Credit Guarantee Funds Award" to give the positive banking image through public. The award-winning banks usually bring a strong sense of trust and incentives for SME credit business. This analysis uses rating criteria of "SME Credit Guarantee Funds Award" to examine the awards’ credibility. The results are positively significant correlate to loan size and credit quality. In addition, SME Credit Guarantee Funds have the characteristic to spread the credit risk of banks in order to achieve the purposes of promoting SMEs financing, assisting SMEs to improve the development, and enhancement of economic growth and social stability.
INTRODUCTION
Small and Medium sized Enterprises (SMEs) consist of 97.61% among all enterprises in Taiwan which continue to play the important role of stabilizing the economy and social forces. In recent years, because of the globalization impact of industrial, SMEs begin to face transition issues such as internationalization, especially on the financial affairs. Compared to large enterprises, SMEs physique is relatively weak, especially for the insufficient financing credit such as lack of collateral, imperfection of accounting system, poor management of business and other factors. Under the condition of weak working capital, bank loans become the key element in business sustainability. During the process of verifying a loan, banks are unable to determine the actual business status and failed to meet the needs of SMEs. Since 1974, SME Credit Guarantee Funds has been founded by Ministry of Economy Affairs in order to share the bank credit risks. To encourage banks assisting SMEs, “SME Credit Guarantee Award” is established in 1997 for recognition of outstanding efforts in loan performance and good quality guaranteed case.
MATERIALS AND METHODS
Since bank is a profit-seeking enterprise rather than charity, the performance of credit quality becomes the most important factor in bank loan. Based on literature review, past research focused on banks operating performance after winning awards rather than investigate what factors make it stand out. This analysis examines the rating criteria of "SME Credit Guarantee Funds Award" to find out whether the award has certain credibility.
Hypothesis of this paper as follows:
1. The award-winning Bank has greater loan size than non-winning bank.
2. The award-winning Bank has better credit quality than non-winning bank.
This study uses multiple regression analysis as the research method, which includes the descriptive statistics of various variable and the general least square method to verify the hypotheses. The samples of bank data are using 2005 to 2014 in a total of 804 which from the Taiwan Economic Journal.
RESULTS AND DISCUSSION
1. The award-winning bank has positively correlated effect with market share of bank lending to SMEs. In another word, it is obviously have a significant impact on "SME Credit Guarantee Funds Award" when lending banks increase its market share. This analysis shows the credit guarantee funds truly has the function of risk diversification, also increase banks’ willingness of money lending. Therefore, this test concludes that banks have relatively great loan size are usually supporting the government policy and emphasized the award in order to get a high evaluation.
2. This test shows the credit quality in bank's award-winning has a significant impact. Banks have lower non-performing ratio represents the credit risk management controls properly. Generally the non-performing ratio will control no more than 2.5% which represent banks have good sense of judgment. The lower non-performing ratio brings lower chance of default as it reduces the incidence of bad debts and maintains credit quality.
3. Due to poor asset quality will weaken the bank's credit risk; this study uses Bank of International Settlement Ratio (BIS) to measure credit quality as an additional test. The empirical study finds that higher BIS ratio is significant positive correlation to credit quality.
CONCLUSION
Government established "SME Credit Guarantee Funds Award" to give the positive banking image through public. The award-winning banks usually bring a strong sense of trust and incentives for SME credit business. This analysis uses rating criteria of "SME Credit Guarantee Funds Award" to examine the awards’ credibility. The results are positively significant correlate to loan size and credit quality. In addition, SME Credit Guarantee Funds have the characteristic to spread the credit risk of banks in order to achieve the purposes of promoting SMEs financing, assisting SMEs to improve the development, and enhancement of economic growth and social stability.
INTRODUCTION
Small and Medium sized Enterprises (SMEs) consist of 97.61% among all enterprises in Taiwan which continue to play the important role of stabilizing the economy and social forces. In recent years, because of the globalization impact of industrial, SMEs begin to face transition issues such as internationalization, especially on the financial affairs. Compared to large enterprises, SMEs physique is relatively weak, especially for the insufficient financing credit such as lack of collateral, imperfection of accounting system, poor management of business and other factors. Under the condition of weak working capital, bank loans become the key element in business sustainability. During the process of verifying a loan, banks are unable to determine the actual business status and failed to meet the needs of SMEs. Since 1974, SME Credit Guarantee Funds has been founded by Ministry of Economy Affairs in order to share the bank credit risks. To encourage banks assisting SMEs, “SME Credit Guarantee Award” is established in 1997 for recognition of outstanding efforts in loan performance and good quality guaranteed case.
MATERIALS AND METHODS
Since bank is a profit-seeking enterprise rather than charity, the performance of credit quality becomes the most important factor in bank loan. Based on literature review, past research focused on banks operating performance after winning awards rather than investigate what factors make it stand out. This analysis examines the rating criteria of "SME Credit Guarantee Funds Award" to find out whether the award has certain credibility.
Hypothesis of this paper as follows:
1. The award-winning Bank has greater loan size than non-winning bank.
2. The award-winning Bank has better credit quality than non-winning bank.
This study uses multiple regression analysis as the research method, which includes the descriptive statistics of various variable and the general least square method to verify the hypotheses. The samples of bank data are using 2005 to 2014 in a total of 804 which from the Taiwan Economic Journal.
RESULTS AND DISCUSSION
1. The award-winning bank has positively correlated effect with market share of bank lending to SMEs. In another word, it is obviously have a significant impact on "SME Credit Guarantee Funds Award" when lending banks increase its market share. This analysis shows the credit guarantee funds truly has the function of risk diversification, also increase banks’ willingness of money lending. Therefore, this test concludes that banks have relatively great loan size are usually supporting the government policy and emphasized the award in order to get a high evaluation.
2. This test shows the credit quality in bank's award-winning has a significant impact. Banks have lower non-performing ratio represents the credit risk management controls properly. Generally the non-performing ratio will control no more than 2.5% which represent banks have good sense of judgment. The lower non-performing ratio brings lower chance of default as it reduces the incidence of bad debts and maintains credit quality.
3. Due to poor asset quality will weaken the bank's credit risk; this study uses Bank of International Settlement Ratio (BIS) to measure credit quality as an additional test. The empirical study finds that higher BIS ratio is significant positive correlation to credit quality.
CONCLUSION
Government established "SME Credit Guarantee Funds Award" to give the positive banking image through public. The award-winning banks usually bring a strong sense of trust and incentives for SME credit business. This analysis uses rating criteria of "SME Credit Guarantee Funds Award" to examine the awards’ credibility. The results are positively significant correlate to loan size and credit quality. In addition, SME Credit Guarantee Funds have the characteristic to spread the credit risk of banks in order to achieve the purposes of promoting SMEs financing, assisting SMEs to improve the development, and enhancement of economic growth and social stability.
論文目次 目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 論文研究架構與流程 4
第二章 文獻探討 5
第一節 中小企業信用保證基金 5
第二節 中小企業授信 6
第三節 授信品質之研究 7
第四節 獲取獎項與銀行發展 9
第五節 研究假說 10
第三章 研究設計及資料來源 11
第一節 資料來源及研究樣本 11
第二節 研究變數之衡量 15
第三節 研究方法與研究模型 18
四 實證結果分析 21
第一節 基本資料統計分析 21
第二節 迴歸分析結果與說明 24
第五章 結論 31
參考文獻 34
表目錄
表3.1 金融機構整併一覽表 12
表3.2 本國銀行樣本 13
表3.3 2005年至2014年信保夥伴獎得獎銀行 14
表4.1 各變數之敘述統計量 22
表4.2 授信規模迴歸分析結果 25
表4.3 授信品質迴歸分析結果 27
表4.4 額外測試_授信品質迴歸分析結果 29
圖目錄
圖2.1 信保基金之設置與運作方式 5
圖2.2 2002年至2014年台灣一般銀行對中小企業放款情況 7
參考文獻 壹、網站:
中小企業信用保證基金:http://www.smeg.org.tw/index_general.htm
金融監督管理委員會:http://law.fsc.gov.tw/law/index.aspx

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