跳到主要內容

臺灣博碩士論文加值系統

(3.236.84.188) 您好!臺灣時間:2021/08/02 19:08
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:汪玉平
研究生(外文):Yu-ping Wang
論文名稱:銀行授信決策與客戶違約之相關性研究
論文名稱(外文):Investigation of the Relationship between Bank Credit Decision and Customer Default
指導教授:張瑞真張瑞真引用關係
指導教授(外文):Jui-chen Chang
學位類別:碩士
校院名稱:南華大學
系所名稱:財務金融學系財務管理碩士班
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:2009
畢業學年度:97
語文別:中文
論文頁數:63
中文關鍵詞:因素分析客戶違約授信決策
外文關鍵詞:Customer DefaultFactor AnalysisCredit Decision-Making
相關次數:
  • 被引用被引用:1
  • 點閱點閱:209
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
  本文從實務面定義客戶違約原因和客戶違約後果兩項變數,以往文獻很少考慮到。本研究目的主要在探討銀行授信決策與客戶違約之關聯,提銀行有效的識別風險,減少風險損失的參考點。
  
  本文透過對具有實務經驗的銀行授信員工進行問卷調查,其內容包含銀行授信決策、客戶違約原因和逾期放款。回收有效問卷550 份。我們在調查問卷設置的變數都是Likert 變數。首先透過變異數分析,我們發現,逾期放款金額為“1~5仟萬元”與 “控制風險僅僅依賴擔保品” 有顯著差異,因此,授信人員必須更嚴格審核擔保品以降低授信風險。在逾放金額相對客戶違約原因之變異數檢定結果中,也發現類似的現象。再者,從因素分析發現,受訪者認為“客戶短期資金緊俏週轉不靈”、“客戶因重大訴訟案件引發財務危機”、“客戶多元化經營產生過度投資”、“客戶因財務危機謠言引發銀行緊縮銀根”、“客戶偏好風險性理財或投資活動”、“客戶高財務槓桿操作利息負擔過重"等因素,相對來說是客戶違約的主要原因。最後,從迴歸分析發現,逾放比與“客戶所提供徵信資料的正確性"和“授信人員判讀正確性"成負相關。逾放金額與“授信人員判讀正確性"成負相關。
  
  基於本文之實證分析,我們提出改進客戶識別與授信評價制度的建議,希望這個實證結果能給銀行界之授信決策帶來一些參考指標。
  To become a full-fledged commercial bank, the key factor is whether this bank can overcome the risk test to maintain sustainable development capacity. The sustainable development capacity is closely related to acquiring experienced, scientific, and effective credit decision-making. The credit decision-making capacity includes the growing ability to manage risks and the capacity to identify risk so as to reduce losses.
  
  In this thesis, a questionnaire survey with 550 effective questionnaires recovered was carried out. The questions included bank credit decision, custom default causes and overdue loans and the set-up variables were Likert variables. The survey objects were bank credit staffs with practical experience. Through the ANOVA testing of overdue loans vs. credit decision-making banks, we found significant difference (pvalue < 1%) between the amount of overdue loans of "10 ~ 50 million" and "the risk control solely rely on collateral". In the ANOVA test results of the overdue amount vs. the custom default causes, similar phenomenon was also found.
  
  From the factor analysis, we surmised that responders believe that "short-term cash flow problems", "financial crisis triggered by major legal actions", "excessive investment caused by diversification", "banks tightening caused by the rumors of finacial crisis", "customer preferences of risky investment activities", and "high financial leverage with overloaded interest" are the main reasons of customer default. From the regression analysis, the overdue loan ratios present negative correlation with "the accuracy of the credit information provided by customer" and "the accuracy of the data interpretation by credit staff". The amount of overdue loan also showed negative relationship with "the accuracy of the data interpretation by credit staff". On the basis of date obtained by this empirical analysis, we provide the reference point for improving the credit evaluation system.
Abstract.......................................................................................................................II
  
第一章 緒論..................................................................................................................1
第一節 研究背景與動機.....................................................................................1
第二節 研究目的.................................................................................................4
第三節 研究流程...............................................................................................5
  
第二章 文獻回顧.........................................................................................................7
第一節 銀行授信決策.........................................................................................7
第二節 逾期放款...............................................................................................19
  
第三章 研究設計.......................................................................................................28
第一節 研究架構.............................................................................................28
第三節 研究方法.............................................................................................31
  
第四章 實證分析.......................................................................................................38
第一節 變異數分析...........................................................................................38
第二節 客戶違約原因之因素分析.................................................................41
第三節 逾放比與銀行授信決策之迴歸分析...................................................46
  
第五章 結論與建議...................................................................................................50
第一節 研究結論...............................................................................................50
第二節 研究建議...............................................................................................52
  
參考文獻.....................................................................................................................55
附錄一:調查問卷.....................................................................................................60
附錄二:受訪者背景資料統計.................................................................................63
一、西文部分
 
[1] Chih-Fong Tsai, Jhen-Wei Wu, (2008), “Using Neural Network Ensembles for Bankruptcy Prediction and Credit Scoring”, Expert Systems with Applications, Vol.34, No. 4, 2639-2649.
 
[2] Christian Bluhmy, Ludger Overbeck, (2003), “Systematic Risk in Homogeneous Credit Portfolios” , Measurement, Evaluation and Management, Vol. 12,No.3, 146-156
 
[3] Chun Chang, (1992), “Capital Structure as an Optimal Contract Between Employees and Investors” , The Journal of Finance, Vol. 47, No. 3, 1141-1158
 
[4] Daniel Kahneman, Amos Tversky, (1979), “Prospect Theory: An Analysis of Decision Making Under Risk” , Econometrica, Vol. 47, No. 2, 263-291
 
[5] Douglas Diamond, (1984), “Financial Intermediation and Delegated Monitoring” ,The Review of Economic Studies, Vol. 51, No. 3 , 393-414
 
[6] Douglas Gale, Martin Hellwig, (1985), “Incentive-Compatible Debt Contracts: The One-Period Problem” , The Review of Economic Studies, Vol. 52, No. 4, 647-663
 
[7] Elena Kalotychou, Sotiris Staikouras, (2004), “Credit Exposure and Sovereign Risk Analysis: The Case of South America”, Frontiers in Finance and Economics, Vol. 1,No.2, 46-56,
 
[8] Franklin Allen, (1983),“Credit Rationing and Payment Incentives” , The Review of Economic Studies, Vol. 50, No. 4, 639-646
 
[9] Jensen Michael, Meekling William, (1976), “Theory of the Firm: Managerial Behavior Agency Cost and Ownership Structure” , Journal of Financial Economics, Vol. 29, No. 3 , 305-360
 
[10] Jose Guedes, Tim Opler, (1996), “The Determinants of the Maturity of Corporate Debt Issues” , The Journal of Finance, Vol. 51, No. 5, 1809-1833
 
[11] Kay Giesecke, Stefan Weber, (2004), “Cyclical Correlations, Credit Contagion, and Portfolio Losses ” , Journal of Banking & Finance, Volume 28, No.12, 3009-3036
 
[12] Lawrence Edward., Smith Douglas, (1992), “An Analysis of Default Risk in Mobile Home Credit” , Journal of Banking & Finance, Vol. 16, No.2, 299-312
 
[13] Liang-Hsuan Chen, Tai-Wei Chiou, (1999), “A Fuzzy Credit-Rating Approach for Commercial Loans: A Taiwan Case” ,Omega, Vol.27, No. 4, 407-419
 
[14] Mark Carey, (2002), “A Guide to Choosing Absolute Bank Capital Requirements” ,Journal of Banking & Finance, Vol.26, No. 5, 929-951
 
[15] Michael Barclay, Clifford Smith, (1995), “The Maturity Structure of Corporate Debt” , The Journal of Finance, Vol. 50, No. 2, 609-631
 
[16] Mustafa Yurdakul, Yusuf Tansel, (2004), “AHP Approach in the Credit Evaluation of the Manufacturing Firms in Turkey”, International Journal of Production Economics, Vol.88, No. 3, 269-289
 
[17] Oliver Hart, John Moore, (1995), “Debt and Seniority: An Analysis of the Role of Hard Claims in Constraining Management” , The American Economic Review, Vol. 85, No. 3, 567-585
 
[18] Oliver Hart, John Moore, (1998),“Default and Renegotiation: A Dynamic Model of Debt” ,The Quarterly Journal of Economics, Vol. 113, No. 1,1-41
 
[19] Patrick Bolton, David Scharfstein, (1996), “Optimal Debt Structure and the Number of Creditors” , The Journal of Political Economy, Vol. 104, No. 1, 1-25
 
[20] Ross Levine, Norman Loayza, Thorsten Beck, (2000), “Financial Intermediation and Growth: Causality and Causes” , Journal of Monetary Economics, Vol.46, No. 1, 31-77
 
[21] Strelios Rozakis, Jean Sourie, (2001), “Integrated Micro-Economic Modeling and Multi-Criteria Methodology To Support Public Decision-Making: The Case of Liquid Bio-Fuels In France” , Biomass and Bioenergy, Vol.20, No. 5, 385-398
 
[22] Shane Johnson, (2003), “Debt Maturity and the Effects of Growth Opportunities and Liquidity Risk on Leverage” , Vol. 16, No. 5, 209-236
 
[23] Townsend, R.M., (1979), “Optimal Contracts and Competitive Markets with Costly State Verification”, Journal of Economic Theory, Vol. 21, No. 2, 265-293
 
[24] Victor Cardenas, Stefan Hochrainer, Reinhard Mechler, Georg Pflug, Joanne Linnerooth-Bayer, (2007), “Sovereign Financial Disaster Risk Management: The Case of Mexico” ,Environmental Hazards, Vol.7, No. 1, 40-53
 
二、中文部分(按姓氏筆劃排序)
 
[25] 白麗馨(2004),銀行分支機構逾期放款差異性分析----以台灣土地銀行為例,佛光人文社會學院經濟學研究所碩士論文。
 
[26] 江惠櫻(2001),商業銀行對企業授信決策考量因素與授信品質之關係,靜宜大學企業管理學系碩士論文。
 
[27] 杜慶麟、張瑞芬(1998),銀行授信決策應用神經網路之研究—抵押貸款之實證研究,模糊系統學刊, 第四卷第一期,頁31-44。
 
[28] 周昱均(2005),以FAHP-DEA 建構銀行授信決策模型-以中小企業為例,國立臺北科技大學工業工程與管理系碩士論文。
 
[29] 林育良(2005),關係人往來因素影響逾期放款之研究─以台灣上市上櫃銀行為例,世新大學經濟學研究所碩士論文。
 
[30] 莊宜娟(2006),應用約略集合理論預測銀行授信顧客倒閉機率,南台科技大學國際企業系碩士論文。
 
[31] 郭憲章(1994),銀行授信決策模式之構建及其應用:以動態規劃分析的安全準則導向,國立交通大學管理科學研究所博士論文。
 
[32] 陳佩焜(2005),本國銀行[擴大授信降低逾期放款比率]之[確定效果]研究,國立臺北大學國際財務金融碩士在職專班碩士論文。
 
[33] 陳重光(2006),新巴塞爾資本協定與對企業授信決策影響之研究-以F 銀行為例,國立臺北大學企業管理學系碩士論文。
 
[34] 曾建華(2002),銀行對個人授信產生逾期放款影響因素之探討,國立中山大學經濟學研究所碩士論文。
 
[35] 曾瓊瑩(2004),台灣上市櫃銀行逾期放款、成本效率與銀行資本三者間關聯性研究,國立臺北科技大學商業自動化與管理研究所碩士論文。
 
[36] 黃文聰(1995),本國一般銀行放款決策之研究--公民營銀行之比較,國立中興大學企業管理學系碩士論文。
 
[37] 黃重菁(1997),銀行對中小企業授信考量因素之研究,國立政治大學企業管理學系碩士論文。
 
[38] 黃嘉興、謝永明、劉宗哲(2005),房屋抵押貸款客戶違約預測模式之比較研究,東吳經濟商學學報,第四十八期,頁103-126。
 
[39] 劉志寬(2003),財務比率分析於金融機構授信決策之研究-個案公司為例,銘傳大學管理學院高階經理碩士學程碩士論文。
 
[40] 劉孟勲(2004),我國銀行業逾期放款及壞帳提列決策相關之實證研究,國立臺北大學會計學系碩士論文。
 
[41] 潘銘訓(2007),銀行授信審核、逾期放款與處理不良債權機制對銀行經營績效之研究-以C 銀行為例,大葉大學國際企業管理學系碩士在職專班碩士論文。
 
[42] 蔡美芳(2001),逾期放款、高階主管持股比率與銀行績效間關係之研究,高雄第一科技大學金融營運系碩士論文。
 
[43] 鄭宗明(2005),影響商業銀行授信決策因素之研究,中興大學應用經濟學系所碩士論文。
 
[44] 駱金龍(2004),銀行授信決策模式與績效評估之實證研究,國立政治大學企業管理研究所碩士論文。
 
[45] 戴靜怡(2006),智慧資本績效值、智慧資本揭露與銀行授信決策之關聯性研究,大葉大學會計資訊學系碩士論文。
 
[46] 謝文堅(2002),銀行企業金融授信決策多準則評估模型之研究,朝陽科技大學財務金融系碩士論文。
 
[47] 謝海德(1998),模糊集合在授信決策上之應用,元智大學工業工程研究所碩士論文。
 
[48] 魏福全(2004),金融機構逾期放款之研究--以中國農民銀行為例,國立中興大學高階經理人碩士在職專班碩士論文。
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top