| 摘要: | 早期台灣金融業原以公營銀行為主軸，1989年始修正銀行法准許設立民營銀行，之後為加速銀行整併及促進金融國際化，再准許外資機構併購本國銀行，銀行家數激增，自當面臨激烈之競爭，各銀行為求獲利績效及快速消化資金，競相爭取可為銀行帶來長期穩定利潤之優質企業放款客戶。
銀行經營主要以收受存款再將其資金融通予企業或個人賺取利息，授信業務為銀行重要之獲利來源，而企業授信金額龐大，企業若經營不善成為逾期放款，將嚴重侵蝕銀行獲利，故企業經營體質之優劣影響銀行經營甚鉅。
本研究試圖藉由銀行上市櫃企業放款客戶之財務狀況、經營管理、企業展望、風險等各種財務特性及借款條件，探討公營、民營與外資三類型銀行其授信考量是否呈現相對的差異性，並檢視造成差異之可能原因。
自台灣經濟新報蒐集相關之統計資料，選取公營銀行4家、民營銀行7家、外資銀行5家為代表，以2012年底之資料共2,481筆為研究樣本，透過敘述統計瞭解變數分布狀況，運用變異數分析差異，再以二元羅吉斯迴歸進行檢定，獲致實證結果如下：
一、表彰授信5P原則之財務狀況、經營管理及企業展望三大構面實證結果，顯示公營、民營及外資三類型銀行其授信考量因素均有共識遵循銀行公會制定之授信準則以授信5P原則審查並核貸之。
二、在風險方面，以公營銀行放款客戶之TCRI值最高，民營銀行次之，外資銀行最低，顯示公營銀行要求借款客戶提供擔保品的比例相對較民營及外資銀行為高。
三、在借款條件方面，實證結果顯示公營銀行放款客戶以無提供擔保品方式取得融資的比例最低；另企業向公營銀行借款之金額占其總資產的比率高於民營銀行，亦即企業較易自公營銀行取得融資。無擔保比例之實證結果與信用風險TCRI值之實證結果相呼應，皆歸因於台灣的公營銀行其經營背景與風格趨於保守，故融資態度傾向要求提供擔保品。
In early days the financial industry in Taiwan took public banks as a principal axis. In 1989 the government started to amendments to the banking law and permit the establishment of private banks, after the number of banks surge in accelerating the whole organization that combine and help the finance to internationalize, then allow the foreign banks to merge and acquisition the native bank. Since when faced fierce competition, each bank surge to make profits and digest funds quickly, had been competitively fighting for bring a high-quality corporate loan clients of long-term stability for bank profits.
Banks mainly accept deposits and then financing to businesses or individuals to earn interest, loan business is the important source of bank profits, and a huge amount of loan business if mismanagement become overdue, will seriously erode bank profits, therefore, the impact of physical merits of the business is huge to banks.
This research tries to find out whether the three type banks- public, private and foreign banks which loan decisions presents the opposite differences by the financial position of loan clients cabinet business, management, business prospects, risks and other financial characteristics and borrowing conditions, and examines the possible reasons causing differences.
Collect relevant the statistics from Taiwan Economic Journal, select by examinations 4 public banks, 7 private banks,5 foreign banks, total 2,481 for study the sample with data of the end of 2012, through describe statistics understand the variable to distribute the condition, and use of variation differences in the number of analysis, then carry on the examination by Binary Logistic regression test , acquire a substantial evidence result as follows:
1.Recognition of the principle of credit 5P financial condition, management and future prospects of the three facets of the empirical results to show the public, private and foreign banks whose loan decision making three types of considerations have developed consensus guidelines follow the Association of Banks of credit to credit review and principles 5P of the loan.
2.In terms of risk, the TCRI of loan client is the highest in public banks, the second is private banks, foreign banks is the lowest, shows that the public banks request lending clients to provide collateral in the proportion of private and foreign banks are relatively high.
3.In the loan conditions, the empirical results show that the public banks require borrowers to provide collateral-free way to get financing is the lowest proportion; the ratio of loan to total assets of business from public bank is higher than in private banks, means that business get financing easier from public bank. The empirical results of the unsecured proportion and TCRI echoes, are attributed to the public banks in Taiwan whose business background and conservative style, so attitudes toward financing request collateral. |
