近年來全球金融開放與改革之趨勢，導致各類金融機構間之業務分隔日益模糊、大型銀行逐漸增加。若一國際性金融機構經營不善，可能引發連鎖效應，危及國際金融市場安全與運作，由此可見對銀行風險控管之重要性。因應對銀行之風險管控，巴塞爾銀行監理委員會於1988年發布「資本衡量及資本標準國際統合」報告，亦即所謂的「巴賽爾協定」，規範銀行必須維持資本適足率至少為8%之要求，而隨著銀行業務逐漸走向多角化，最低資本適足率對銀行之風險管控有所不足，因而，巴塞爾銀行監理委員會於2001年1月公佈「新版巴塞爾協定」(The New Basel Capital，簡稱Basel II)，預計於2007年全面實施，將對全球金融業造成影響。 囿於中小企業之行業特性及高作業成本，導致其貸款訂價常會比大企業高，然而隨著基準利率之採行及新巴塞爾資本協定的實施，銀行之貸款訂價應可適度的反映其實際之信用風險。新巴賽爾協定實施後各銀行因資本適足率、獲利率與市場競爭力考量，勢定必須要調整放款的資產組合及授信結構，尤其是資產的風險品質；如此一來，因新協定的實施，是否如市場所顧慮，造成我國中小型企業資金借貸的阻礙及是否會增加國內中小企業的融資成本？ 綜上，本論文將分析探討P銀行因應新巴賽爾協定下所制定標準信用評等法(Standardized Approach, SA）及內部訂價策略之情形以提供給國內中小企業與銀行融資時之參考。 As the release of the New Basel Capital Accord (Basel II) which is put into operation in 2007 and sets more rigorous regulation in corporate financing, numerous domestic papers and periodicals have discussed related issues; however, most of the discussions were concentrated on the main frame of the New Basel Captial Accord—three pillars, and few were related to the impact on the small and medium enterprises (SMEs). The characteristics of SMEs and their high operation cost usually induce greater funding costs than larger enterprises. Nevertheless, by applying the base interest rates and in line with the implementation of Basel II, the real credit risk could be reflected appropriately when the banks conduct loan pricing.After the implementation of Basel II, banks may need to adjust the loan asset portfolio and policies, especially the quality of risk assets. In this regard, will Basel II implementation result in the barrier to the SMEs funding? Will it increase the funding cost of SMEs? This thesis investigates the impact of the Basel II implementation on Taiwan’s SMEs. Through the analysis of the P bank, which has developed its Basel II Standardized Approach (SA) and internal pricing policy based on New Basel Capital Accord, it is in the hope that this thesis can provide banks and SMEs with some valuable reference when making loans.
