臺灣博碩士論文加值系統

　　目前銀行對中小企業放款所採取的信用評等表，其評估項目選取、權重獲致、分數量測及信用等級擬定，均未經由較具理論基礎的科學方法來衡量，因而降低了信用評等表的正確性與實用性，況且其評估方式與評估項目選取，隨著中小企業經營環境及成本結構的改變，實有改善的空間。
　　本研究有鑑於目前信用評等表之缺失，因此擬透過對銀行資深授信人員及中小企業財務主管進行問卷調查，期能經由受訪對象之實務經驗，來協助信用評等表之改善。由於人類思維中具有模糊及不確定的特性，所以本研究進而藉由模糊理論來整合受訪對象之意見，使得信用評等表之項目、內容及評等方式能重新加以研擬，以提供作為銀行進行授信評估及中小企業貸款融資的另一層思考方向，並嘗試作為授信評估的參考依據。
　　本研究乃先以因素分析法得到銀行授信人員對中小企業進行授信評估時主要考量是的構面及項目；然後再經由模糊AHP法獲致各類授信評估構面及項目的權重；最後將所有評估項目區分為「財務比率分析項目」及「非財務比率分析項目」，在「財務比率分析項目」方面，透過模糊排序法與模糊數原理，建立「財務比率分析項目之分數量測系統」，而在「非財務比率分析項目」方面，則透過模糊德菲法及模糊綜合評判，建立「非財務比率分析項目之分數量測系統」，並藉由模糊排序法及模糊德菲法，建立「授信企業信用等級區分標準」，進而構建「新中小企業信用評等表」之內涵。

　　It exists some defects in credit rating table for small and middle business. For example, the choice, the weight, the measurement and the credit grading of evaluation items in credit rating table haven''t objective and scientific basis, the credit rating table decrease its accuracy and usefulness. Moreover, the operating environment and cost structure of small and middle business have change, the evaluation method and the choice of evaluation items should be improved.
　　Based on the defects of the credit rating table, we investigate the advanced officers of credit rating department on the bank and financial manager of the corporation by questionnaire. We hope to improve the credit rating table through their experience. Besides, because of the fuzziness and uncertainty of human beings, we use fuzzy set theory to integrate the opinions of interviewees about the items and the contents of the credit rating table and evaluation method. Accordign to the result, we also hope to propose another evaluation direction on the credit rating table of business for secured and unsecured loan by the bank.
　　Firstly, the study choose factor analysis to acquire the concerned topics and items on the credit rating table of small and middle business for the credit assessment staff of bank. In addition, fuzzy analytic hierarchy process is used to obtain the specific weight of those considered items and topics. The last, we classify all the evaluation items to "financial ratio analysis items "and "non-financial ratio analysis items ". At the topic of financial ratio analysis items, we establish the measurement system of financial ratio analysis items by fuzzy ranking and fuzzy numbers. And at the other topic of non-financial ratio analysis items, we establish the measurement system of non-financial ratio anslysis items by fuzzy delphi method and fuzzy synthetic decision. Besides, we establish the credit grading standard for small and middle business by fuzzy ranking and fuzzy delphi method. Finally, we establish new credit rating table for small and middle business.