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研究生:陳萬清
論文名稱:往來關係、監督結構與授信行為之研究
指導教授:何文榮何文榮引用關係張進德張進德引用關係
學位類別:碩士
校院名稱:朝陽大學
系所名稱:財務金融研究所
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:1998
畢業學年度:86
語文別:中文
中文關鍵詞:往來關係監督結構授信行為
相關次數:
  • 被引用被引用:27
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近年來銀行逾放比率居高不下,金融風暴層出不窮,使銀行面臨相當的授信風險,當銀行授信客戶發生經營不善時,將影響金融層面甚大,所以授信客戶風險之評估,向為金融主管當局與個別銀行所重視課題之一。
銀行授信行為之規範,乃表達銀行與授信客戶信用評等、擔保品鑑估、往來實績及貢獻、股權結構與銀行間相互持股,其最終目的在於檢測授信利率及額度之合理,以確保資產安全及生利永存。故本研究將以往來關係、監督結構、公開資訊、公司體質及擔保品鑑價等構面,予以檢測授信利率及額度合理與適當性。
本研究之主要目的 :藉由往來關係、監督結構、公開資訊、公司體質及擔保品鑑價之敘述統計量及迴歸分析,觀察其在省屬七行庫間,大型與中小型企業、擔保與信用案件、不同隸屬行業間以及適用信保基金是否存在顯著地差異、是否有助於降低貸款利差與提高融資額度及授信決策的偏好程度暨基於代理理論觀點,分析比較資本規模以大型與中小型企業 (組織區分)、持股型態及債權結構差異,對貸款差與額度大小之可能衝擊。
本研究採用橫斷面迴歸方法進行相關問題的分析與驗證。但對於橫斷面資料常出現殘差項異質變異數不符的情況,乃以普通最小平方法進行求解,並使用White(1980)heteroscedasitcity-consistent estimator調整參數估計值之標準誤,藉以提高假設檢定之一致性與效率性。
本研究實證結果發現:
就往來關係而言,擔保貸款案件及高科技產業貸款之台幣存款之利潤貢獻程度,有助於貸款利差降低。信用貸款件及其他產業之業務往來期間長短對於額度需求作正面回應。擔保貸款案件、高科技產業及中小型公司對借款銀行家數多寡作回應。
在監督結構構面而言,不論擔保與信用,或大中小型公司、高科技產業及適用信保基金與否之銀行借款占總負債比率均不顯著表達管理當局與股東或債權人之間代理問題而增加監督效果;另顯示中小型公司喜好銀行債務,而大型公司偏好公共債務之實證一致。擔保貸款、中小型公司及其他產業之股權集中,使貸款利差提高及貸款金額減少惟適用信保基金與否恰得其反。
依公開資訊構面探討,整體而言,提供公允充分揭露之無保留意見財務報表及建立優良信用紀錄,在貸款分類、資本規模大小、隸屬行業不同及信保基金適用否,對授貸款利差及額度需求的授信決策選擇上,將是信用評等衡量及評估的良好指標。
本研究利用財務資訊之財務比率量化,探討對銀行授信行為中量價之影響。無論擔保與信用貸款、大型與中小型公司、高科技產業與其他產業、適用與不適用信保基金對貸款利差與金額影響,較為重視之財務比率為資產規模及資產報酬率。
銀行相當重視擔保品之有無,中小型公司更為明顯,顯示銀行承作授信業務時,對擔保品成數的價量反映仍嫌保守、傳統,此保守作風將為銀行拓展授信業務之障礙。
銀行能藉由存款利潤貢獻,有效降低個別客戶之貸款利差;銀行乃更重視授信客戶的利潤貢獻程度,以合理反映貸款案件的客觀條件。
大型公司或高科技產業欲進行重大投資計畫時,其公司未來展望較佳,銀行較願意在貸款金額與之配合,對貸款利差則有所實惠。
擔保貸款及信用貸款與適用信保基金與否,對貸款利差與金額大小之相關性影響上雷同。
一、中文部分
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Chen Wang Ching
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1. 20.李震山,〈人性尊嚴之憲法意義〉,律師通訊,第105期,民國八十一年三月。
2. 19.李惠宗,〈從基本權功能論司法獨立與訴訟平等權〉,東海大學法學研究,第九期,民國八十四年九月。
3. 18.何尚先,〈刑事訴訟法上簡易程序之檢討〉,刑事法雜誌,第三十一卷第四期,民國七十六年八月。
4. 15.朱石炎,〈評述修正刑事訴訟簡易程序〉,法令月刊,第四十一卷第九期,民國七十九年九月。
5. 14.田濟棨,〈最近修正的刑事簡易程序〉,東海大學法學研究,第六卷,民國八十年四月。
6. 13.史慶璞,〈「正當法律程序」條款與美國偵審制度〉,輔仁法學,第十四卷,民國八十四年六月。
7. 11.王銘勇,〈憲法之刑事訴訟正當法律程序(下)〉,新竹律師會刊,第五卷第二期,民國八十九年四月。
8. 10.王銘勇,〈憲法之刑事訴訟正當法律程序(上)〉,新竹律師會刊,第五卷第一期,民國八十九年三月。
9. 9.王梅英,〈刑事訴訟法改革對案系列研討會(6):刑事審判之集中審理〉,月旦法學雜誌,第五十五期,民國八十八年十二月。
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