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Title:	加強中小企業授信對銀行帶來之效益 ---以A銀行為例 Benefits to Banks of Enhancing Credit Facilities for Small and Medium-sized Enterprises---Take Bank A as an Example
Authors:	沈怡璇 Shen, Yi-Hsuan
Contributors:	張興華江永裕沈怡璇 Shen, Yi-Hsuan
Keywords:	中小企業授信資本適足率資產報酬率淨值報酬率逾放比率中小企業授信佔總放款比重 SMEs loans Bank of international settlement ratio Return on assets Return on equity Share of SMEs loans in total loan lending Overdraft Ratio
Date:	2024
Issue Date:	2024-06-03 11:44:43 (UTC+8)
Abstract:	自2022年底開始，因新冠肺炎疫情以及俄烏戰爭等因素引起的嚴重通膨，各國央行為抑制通開始強力升息，台灣的銀行當然也逃不過這波升息的衝擊。為維持各項法定資本適足率，A銀行開始加強調整授信結構，減少大型企業的無擔保信用額度貸放，轉而推行增加中小企業授信。本研究先以A銀行B分行之4家不同規模的授信企業去說明比較其所的帶來效益，再蒐集A銀行自2011年至2022年間的中小企業放款量、資本適足率、資產報酬率(ROA)、淨值報酬率(ROE)、逾放比率(NPL)之間的表現，去佐證A銀行加強中小企業授信是否可優化其授信結構與帶來效益，最終歸納統整發現：一、A銀行之中小企業授信優點有中小企業利差較大、授信風險權數低對於銀行資本適足率的維持較佳、中小企業看重夥伴關係，周邊業務配合度較高；缺點則是財務報表無法真實表達財務結構與營運情形、經營易受景氣或單一事件衝擊的承受度較低、財務結構較不穩固與組織架構較鬆散、欠缺較佳的保證人或擔保品價值不足。二、A銀行的中小企業放款量以及佔其總放款量之比重為增加趨勢，惟市佔率卻微幅減少，顯示其成長動能相較其他銀行略顯不足。三、A銀行的中小企業放款逐年成長，ROA、ROE在此期間雖有起伏，整體表現呈下降趨勢，且大部分期間與中小企業放款量佔該行總放量比重呈反向趨勢，但值得注意的是，如中小企業授信能搭配周邊業務，則可為銀行帶來可觀之利潤貢獻；逾放比率則是在2015至2020年間，雖與中小企業放款量同步逐年增加，但實際上卻是因大型企業逾期放款所致，顯示A銀行需加強整體授信品質的維護。 Starting from the end of 2022, due to the severe inflation caused by the Covid-19 epidemic and the Russia-Ukraine war, the central banks of various countries started to raise interest rates forcefully in order to curb the inflation, and Taiwan's banks certainly couldn’t escape from interest rate hikes. In order to maintain the statutory capital adequacy ratios, Bank A started to adjust its loan structure by reducing the unsecured loans of large enterprises and increasing the loans of small and medium-sized enterprises (SMEs). In this study, four different-sized enterprises of Bank A's B branch were compared and illustrate the benefits for Bank A, and then Bank A's performance in terms of SMEs lending volume, Bank of international settlement ratio (capital adequacy ratio ,BIS ratio), Return On Assets (ROA), Return On Equity(ROE), and Non-performing Loans Ratio(NPL) from 2011 to 2022 were collected to prove whether Bank A's increase in SMEs loans could optimize its structure of loans and bring benefits. The conclusions are summarized as below: 1.The advantages of SMEs loans granted by banks in Bank A include wider spreads for SMEs, lower credit risk weights, better maintenance of banks' capital adequacy ratios, SMEs' emphasis on partnership, and the cooperation in peripheral business .The disadvantages of SMEs loans are that their financial statements cannot truly show their financial structure and operating conditions, and their operations are affected by economic downturn or a single event with lower tolerance, the financial structure is more unstable and the organization is looser, lack of better guarantors or insufficiency of collaterals. 2.The volume of SMEs loans and its share in the total loan lending of Bank A are on an upward trend. However, its market share decreased slightly, indicating a slight lack of growth momentum. 3.A Bank's SMEs lending grew year-on-year, with the overall performance showing a downward trend of ROA and ROE, and in most of the period, the proportion of SME lending volume to the bank's total lending volume showing an inverse trend. However, the SMEs lending, if paired with the peripheral business, could have brought the bank considerable profit contribution. NPL increased year-on-year in tandem with the SMES loans during the period from 2015 to 2020, but actually this was attributable to the late lending by the large corporations, which demonstrated that Bank A needs to strengthen the overall quality of the lending volume.
Reference:	一、中文部分 1.方達意(2016)，「商業銀行對中小企業融資授信之風險評估 : 以S銀行為例」，國立政治大學經營管理碩士學程EMBA碩士論文。 2.吳建良(2004)，「資本適足率與逾期放款率對銀行財務績效之影響」，世新大學管理學院經濟學系碩士學位論文。 3.李瑞文(2014)，「商業銀行承作中小企業授信對經營績效影響之研究」，國立臺北大學國際財務金融碩士在職專班碩士論文。 4.林啟源(2022)，「銀行業對中小企業授信戶關係行銷探討—以C銀行為例」，逢甲大學經營管理碩士在職專班碩士論文。 5.林瑞隆(2020)，「中小企業融資需求與銀行授信風險評估之研究-以C銀行為例」，國立臺北科技大學管理學院經營管理EMBA專班碩士論文。 6.林瑞謙(2021)，「中小企業授信對銀行經營績效之探討」，國立中正大學財務金融學系碩士學位論文。 7.許英傑(2014)，「台灣中小企業授信評估實務之研究」，東吳大學會計學系碩士在職專班碩士論文。 8.董益源(2019)，「銀行對中小企業融資需求之評估」，國立暨南國際大學兩岸高階主管經營管理境外碩士在職學位學程碩士論文。 9.劉麗雅(2017)，「中小企業授信對銀行績效之影響」，國立臺北大學國際財務金融碩士在職專班碩士論文。 10.藍木川(2012)，「授信業務對銀行經營績效影響之研究—以第一銀行為例探討」，國立政治大學經營管理學程EMBA碩士論文。二、英文部分 1.Mokhamad Anwar(2013).〝The effect of lending portfolios to small businesses on bank profitability and interest margin: study on state-owned banks and local government-owned banks in Indonesia.〞Juranl Keuangan Dan Perbankan Finance and Banking Journal ISSN 1410-8623(2013)：P.173-P.190. 2.James W. Kolari, and G. Hwan Shin(2006).〝 Assessing the Profitability and Riskiness of SmallBusiness Lenders in the Banking Industry.〞P63-64. 3.Henry Kofi Mensah,Samuel Awuni Azinga and Jane Akwele Mawuena Sodji . 〝Challenges faced by small and medium-size enterprises in accessing credit facilities from financial institutions: An empirical assessment incorporating the perceptions of both borrowers and financiers. 〞International Journal of Economics, Commerce and Management Vol. III, Issue 11, ISSN 2348-0386(2015):P250-275. 三、網路資源 1.中央銀行出版品中央銀行-中文版-統計與出版品-出版品-出版(cbc.gov.tw) 2.公開資訊觀測站https://mops.twse.com.tw/ 3.全國法規資料庫—中小企業發展條例(2016)、中小企業認定標準(2019) https://law.moj.gov.tw/ 4.行政院重要政策網頁/紓困振興措施（1.0-3.0）成果/紓困4.0方案+振興五倍券 https://www.ey.gov.tw/page/5a8a0cb5b41da11e/3910401a-4202- 411a-9877-bba04d10a1df https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/190318be-c51b- 43b5-91ba-5623b242335f 5.行政院金融監督管理委員會銀行局https://www.banking.gov.tw/ 6.國發會第115次委員會議/投資青年政策執行成果 https://www.ndc.gov.tw/nc_27_37588 7.經濟部中小企業處—中小企業白皮書(2011~2022) https://www.sme.gov.tw/list-tw-2345 8.經濟部統計處https://www.moea.gov.tw/Mns/dos/home/Home.aspx
Description:	碩士國立政治大學國際金融碩士學位學程 111ZB1034
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0111ZB1034
Data Type:	thesis
Appears in Collections:	[Master’s Program in Global Banking and Finance] Theses

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