企業客戶授信評估模型之個案研究

Abstract

金融海嘯來襲，企業只要疏忽風險控管而過度擴充信用經營，無論是屬百年老店或全球性的大企業，都難逃企業倒閉的命運。雖說商業信用（Commercial Credit）交易是企業經營重要行銷手段與利潤之所在，但若未建立完善信用管理系統，伴隨而來是經營風險上虧損的多寡，因此，企業建立一套良好的信用風險管理制度是非常重要的。首先，企業要建立內部信用評等（Credit Rating）機制，針對客戶的信用品質來給予信用評等，再依照客戶不同的信用等級授予客戶信用額度（Credit Line）。企業的信用評等代表企業資本籌資能力與企業的融資能力。本研究使用中華民國銀行公會所制定的「授信企業信用評等表」為衡量信用風險評估方法，共區分為財務狀況、經營管理、與產業特性和展望等三大部分，並將企業定量（Quantitative）與定性（Qualitative）資料相對數量化評分，建立一套信用評分（Credit Scoring）機制的模型，再融合管理階層判斷決策，授予客戶最適宜（Optimal）的信用額度，建構一套企業客戶授信評估模型，以作為企業的客戶授信評估作業之參考。本研究使用實際案例分析，證明其有效與實用性，而最終就是希望經由這套授信評估的模型，達到降低企業經營風險、提高營運資金的使用及促使銷售利潤最大化的目的。

Facing the challenge of financial storm, enterprises lacking adequate risk management won't be able to escape from the fate of closing down, even reputable global companies. Commercial credit is an important marketing and business-enabling tool. However, without a sound credit management system, commercial credit may bring losses caused by default risk. Therefore, establishing a robust credit risk management system is crucial to enterprises. To start, enterprises should create an internal credit rating mechanism to determine clients' credit rating based on their credit performances and to grant clients credit lines according to on their credit rank. Credit rating of an enterprise represents its ability to raise capital as well as its ability to obtain financing among financial institutes and other enterprises. This study applies the credit rating table of commercial loan from the Bankers Association of the Republic of China as the criteria for evaluating credit risks. By evaluating three key elements, namely financial condition, management performance, and business characters and outlook, the study adopts an aggregate analysis on enterprises' quantitative and qualitative data to create a credit scoring system. Furthermore, the model enables management decision-making for granting credit lines. This study analyzes real cases to validate the model effectiveness and practicality. Hopefully this credit-evaluating model will help enterprises to reduce management risk, improve the use of operational capital and maximize the sales profit.

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