摘 要 近幾年來，由於工資上漲，環保意識抬頭，及國際貿易保護主義興起，致使台灣電子產業既有的競爭優勢逐漸消失。為突破成長的瓶頸，台灣電子產業必須提升技術層次，積極進行與研發創新相關的中長期投資，強化企業體質、提升技術自主能力，俾創造出產品的技術利潤。從銀行的角度而言，對企業中長期授信的成敗是銀行經營績效良窳的關鍵，所以商業銀行如何對企業進行中長期授信是一個重要的研究議題。本研究應用個案分析探討銀行對電子產業資本性支出如何進行授信評估，使企業透過產業技術升級創造經濟附加價值，銀行因而獲取勝信利潤，創造雙贏的局面。 關鍵詞：銀行中長期授信評估、台灣電子產業 Abstract Due to rising wages, expansively environmental consciousness and up-springing international trade protectionism, the competitive advantage of Taiwan high tech industry has been losing gradually. In order to break through the bottlenecks of industry growth, it is necessary to upgrade the industry technologies through mid-term or long-term investment by the private sector in R&D and innovations, promoting the independent technological ability as to create the technological profit of products. From a bank’s point of view, the success or failure of the mid-term or long-term loan engagements will significantly affect the performance of the bank. Hence, how does a bank evaluate a mid-term or long-term loan engagement is an important issue. The purpose of this research is to use a case study to explore the way a bank evaluates a mid-term or long-term loan engagement with a high tech company, so that the company may profit through creating value added products and the bank may profit through the loan engagement. Key Words: Evaluation of Mid-term or Long-term Loan Engagements¸ Taiwan High Tech Firms
