傳統行庫企業授信之財務影響因素探討–以地區及產業別為調節變項

Abstract

本研究主要探討企業戶財務結構對於銀行授信行為的影響，本研究透過單期的決策分析，以12項財務變數建構迴歸模式，利用600筆放款資料進行實證分析，實證結果指出企業本身財務狀況較強者與財務狀況較弱者，在銀行核給的額度上有差異，而財務狀況愈强者，其核准額度愈高。本研究另導入地區別及產業別兩項調節變項，探討銀行授信行為是否會因不同地區或產業而有影響。證實發現其解釋能力均較未加入調節變項之迴歸模式有顯著提高，而此與銀行授信實務，會依產業及地區特性加以評估之情形一致，意即銀行核給的額度、利率，會隨著企業所處之產業、地區不同，而有差異之研究假設亦獲得支持。

This paper demonstrates some empirical evidence on the relationship between corporate financial situation and the credit granted by the old bank in Taiwan. We utilize the regression model to analyze the data in Taiwan . This paper is aimed to inquire the impact factors through financial ratio analysis on the crediting policy of old bank. After processing these original data, we find the important conclusion, the better qualification the corporate is, the more credit the bank will grant. In addition, we use moderators to examine the hypothesis whether the credit granted by old bank will be influenced by area or industry. The result shows that by adopting moderators the regression model does enhance its overall accuracy. This outcome has complied with the banking practice.