| 摘要: | 隨著全球金融自由化與國際化的潮流，民國七、八Ｏ年代我國金融政策逐漸走向開放，在16家新銀行加入市場後，銀行的經營面臨前所未有的競爭壓力，尤其傳統的企業授信業務，競爭更為激烈。民國93年之後，由於消金業務及財富管理業務陸續出現狀況，導致銀行加重企業金融業務比重，企業金融業務市場將日趨競爭。在激烈競爭之下，利差下降與違約風險的上升，如何落實授信五個基本原則，將是銀行必須面對的課題。本研究以個案銀行之鐵研科技授信案為例，藉由個案研究，探討在既定的信用評等制度及授信評估模式下，本國銀行辦理企業授信業務時有何缺失以及如何強化企業信用風險評估與風險管理機制。本研究發現本國銀行辦理企業授信業務普遍存在下列缺失: 一、銀行授信評估與審查偏重資產負債表及損益表相關分析，未重視現金流量分析，亦缺乏自由現金流量觀念。 二、外部評等為初貸門檻，續貸時較不受重視，新舊案件受理申請與審查之標準不一，易曝露較高的信用風險。 三、內部信用評等制度在授信評估及審查過程不受重視，信用評等的結果與授信案件的准駁並無絕對關聯。 四、內部信用評等制度失靈，早期預警功能喪失。 五、貸放後覆審追蹤管理不夠落實，流於形式，動態管理機制的成效不彰。 六、授信戶經營模式大幅變動時，仍以評估短期授信案件的模式進行授信評估，未密切注意及追蹤經營績效。 其次，銀行應採取下列措施以強化企業信用風險評估與風險管理機制。 一、落實現金流量分析，建立自由現金流量觀念。 二、強化貸放後動態管理，每季辦理信用評等，由總行風險管理部門彙整評估，及時將總行決議傳達營業單位，以降低授信風險。 三、加重授信戶展望及行業未來展望分析重要性，特別是當授信戶改變其企業模式之時。 With the trend of global finance liberalization and internationalization, in 80th and 90th, the financial policies of Taiwan tend to be free gradually. There were 16 banks joining the financial market at the same period, after that, the competition of the banking business have faced the pressure that never had. Especially, the traditional corporate loan, the challenge became very intensive. After 2004, there were some problems happened in consumer banking and wealth management, which led the banking business to enhance the portion of corporative banking. Moreover, the bank faced serious issues on the interest profit reduction and the violation risk increasing. Under this condition, how to implement five principles of banking credit became the challenges to banking system. In this research with TAK TECHNOLOGY CO., LTD as the practical case study, by means of case study, try to discuss how the local banks deal with corporate finance under the stationary credit evaluation system model, the potential faults in the decision progress, and how to enforce the industrial credit risk evaluation and risk management system. In this case study as industrial banking credit evaluation and risk management, I offer the existing disadvantages that local banks in Taiwan dealing with corporate loan as followed: 1.The bank lending evaluation and investigation only concern about balance sheet, income statement, and related analysis at present. The financial groups usually not notice the cash flow analysis and lack the concepts of free cash flow. 2.The conclusion of external assessment is the first barrier for first loaning, not concern importantly when dealing with the loaning extension. Under this condition, when the new or elder application cases meet the difference of assessment or judgment standard, the banking systems will exposure high credit risk. 3.In the judging process, the banks do not concern the internal credit assessment during the credit evaluation and examination. There has no obvious connection between approving and rejection in the results of credit evaluation and lending cases. 4.The system of internal credit evaluation lost the function of pre-warning. 5.The double checking and tracking management do not execute exactly after the bank lending, and the effect of motive management do not work as well. 6.When the business model or management of the loaning clients change significantly , the financial systems still examine as short-term lending case to do the credit evaluation. They do not notice the clients and track the effects of business operation frequently. Secondly, the banks should take the strategies or actions to strengthen credit evaluation and the system of risk management as follows: 1.The banks must execute the analysis of cash flow exactly and build the concepts of free cash flow. 2.They should enforce the motive management after lending, must process the credit evaluations per season. After the sectors of risk management in headquarter conclude the evaluated the information, they should inform the branches to reduce the credit risk. 3.The related research sectors should take more concern for the client’s reputation and future industry development, especially when the clients change their business model. |
