金融機構對台灣中小企業融資之趨勢分析

Abstract

台灣中小企業是台灣數十年來經濟發展的原動力之一，佔整體企業結構的多數，創造大量就業機會。依據2011年的統計，其家數為127萬9,784家，佔全體企業家數97.63%；中小企業之就業人數達833萬7千人，佔台灣整體勞動力1,120萬人之74%，為台灣經濟發展根基。然礙於中小企業資本額相對較小，營運規模受限，和日益增加的全球化競爭與產業環境的壓力，如何增進借貸雙方融資進行順暢以協助企業營運所需實為企業發展重要課題。

本論文主要透過觀察2002年~2012年之間台灣中小企業信保基金會年報統計中小企業融資情形，探討台灣的銀行經由信保機制運作對中小企業融資的產業、金額、項目等實際融資變化趨勢作次級資料分析。觀察到即使對中小企業的保證金額和融資餘額逐年增加，但由於整體保證件數與保證戶數的成長率較低，使近年融資實況有傾向融資集中化、和融資對象企業戶資本額變化消長、與融資餘額變化等現象，皆隱含有金融機構控管融資風險的考量。再者，經由文獻探討加以歸納出金融機構融資評估之主要原則與規範；參酌目前對中小企業融資實況和中小企業因資訊不對稱程度深，所造成取得銀行融資的困難與問題。經由綜合歸納分析，最後提出對政府、對銀行等金融機構和中小企業主要經營者許多降低或緩和存在於彼此間「資訊不對稱」的現象的觀點和作法，期望能促進融資活動的活絡。

Taiwan's small and medium sized enterprises (i.e. "SMEs") are among the driving forces of Taiwan's economic development for decades, accounting for the majority of overall corporations. According to 2011 statistics, the number of Taiwan's SMEs is 9,784 to 1,270,000, accounting for 97.63% of all entrepreneurs. SME employment reached 8,337 thousands, it’s about 74% of Taiwan's overall labor forces. SMEs occupy an important position in Taiwan's economic development. Due to the relatively small operations scale, the less registered capital, together with increasing pressure from globalization competition and industrial environment, it’s a key issues to make financing more smoothly for SMEs operations. In this thesis, we first observed the statistics of Taiwan SME Credit Guarantee Fund during 2002~2012 to obtain financing status in Taiwan's banks through credit guarantee for SMEs’ financing data, i.e. the amount, projects, etc.. The secondary data about 10 years were analyzed. Also, asymmetric information between SME and bank financing usually causes problems and limits the financing opportunities and amount as the lender concerns of credit risk. This study summarizes the major credit approval principles by literature review and propose for our government, and the creditors, banks, and most important of all, the managers of SMEs in order to enhance SMEs financing efficiency between lenders and borrowers mutually.