臺灣博碩士論文加值系統

以往有關銀行放款的文獻大部分從銀行角度了解銀行會放款企業的原因，甚少從中小企業業主的角度，探討中小企業業主會申請貸款的真正原因。本研究旨在以深度訪談法質性研究法，深度訪談二位有申請過銀行貸款的中小企業主，藉以瞭解中小企業申請銀行貸款意願的關鍵因素，再運用質性研究法的紮根理論，建立中小型企業申請銀行貸款意願之影響因素模式。
本研究最終完成建立的影響中小企業申請銀行貸款之影響因素及中小企業申請銀行貸款意願之影響因素模式，包含六大構面：資金的主要用途、與銀行有關之影響因素、外在影響因素、貸款對象的選擇、公營或民營銀行比較、降低對銀行申請貸款意願的原因。最後並根據這些實證結果給予銀行放款一些有用的建議。

關鍵字: 中小企業、申請銀行貸款意願、深度訪談法、紮根理論

Previous literature on bank lending has mostly focused on understanding the reasons banks lend to businesses from the banks' perspective, with little exploration of the true motivations for loan applications from the standpoint of small and medium-sized enterprise (SME) owners. This study aims to understand the key factors influencing SMEs' willingness to apply for bank loans through qualitative research using in-depth interviews. Two SME owners who have previously applied for bank loans were interviewed in depth to gain insights into the key factors influencing their loan application decisions. Subsequently, grounded theory in qualitative research was used to develop a model of factors influencing SMEs' willingness to apply for bank loans.
The final model developed through this study includes six major dimensions: the primary use of funds, factors related to banks, external influencing factors, the choice of loan targets, comparison between public and private banks, and reasons for reduced willingness to apply for bank loans. Based on these empirical findings, the study also provides useful recommendations for banks regarding their lending practices.

Keywords: Small and Medium-sized Enterprises (SMEs), willingness to apply for bank loans, in-depth interview method, Grounded Theory

目錄
摘要 I
ABSTRACT II
致謝詞 III
目錄 IV
表目錄 VI
圖目錄 VII
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究對象與範圍 4
第四節 研究架構 5
第二章 文獻探討 7
第一節 企業申請貸款實務與銀行授信實務規範 7
第二節 銀行授信之相關研究 9
第三節 銀行貸款給企業之影響因素之相關研究 12
第四節 企業申請貸款意願之相關研究 16
第三章 研究方法 19
第一節 深度訪談法 19
第二節 紮根理論 26
第四章 實證結果分析 32
第一節 個案受訪者資料 32
第二節 實證結果分析 33
第五章 結論與建議 54
第一節 結論 54
第二節 建議 56
參考文獻 58
附錄1 深度訪談題目 68
附錄 2 訪談逐字稿 69

表目錄
表3-1 受訪者基本資料 28
表3-2 訪談內容概念化命明與開放性編碼釋例 28
表3-3 範疇與次範疇說明釋例 29
表3-4 主軸編碼釋例 30
表4-1 受訪者基本資料 32
表4-2 開放性編碼結果 34
表4-3 範疇與次範疇發展結果 .42
表4-4 主軸編碼之結果 47

圖目錄
圖1-1 研究架構圖 5
圖3-1 紮根理論執行流程 31
圖 4-1 中小企業申請銀行貸款意願的關鍵因素 51

中文文獻
Hunn(1955)。銀行授信實務概要編輯委員主編。銀行授信實務概要，2010年增修訂十一版。台灣金融研訓院出版。
王法碩，王翔(2016)。我國政府資料開放利用的影響因素與實現路徑。情報雜誌，35(7)，151－157。
李天任、藍莘(譯)（1995）。大眾媒體研究。臺北：亞太圖書。（Wimmer, R. D., & Dominick, J. R.,1991）
李明瑩（2005）。銀行中小企業信用評等模型的建置與驗證。世新大學財務金融學研究所(含碩專班) 碩士論文
李樑堅、張志向(1999)，中小企業授信評估模式建立之研究。臺大管理論叢，9(2)，69-100。
林欣怡（2018）。高等教育發展問題與因應策略。臺灣教育評論月刊，7(6)，139-142。
林金定, 嚴嘉楓, & 陳美花. (2005). 質性研究方法: 訪談模式與實施步驟分析. 身心障礙研究季刊, 3(2), 122-136.
林祝英、詹博翔(2016)，銀行對中小企業授信評估因子與授信風險關係之探討。科際整合管理研討會，150-167。
林國豪（2019）。企業貸款違約率的評估。淡江大學財務金融學系碩士班碩士論文。
林祿皓（2008）。應用「紮根理論」探討消費者對新產品的價值期望。國立臺灣科技大學設計研究所碩士論文。
邱垂昌、魏良丞、田麗珠(2018)。以質性方法探討色彩概念圖對於學習成效與學習者感受之研究。臺中教育大學學報：教育類，32(2)，35-55。
侯毅傑（2021）。中小企業貸款逾期風險因子之探討-以H銀行為例。輔仁大學企業管理學系管理學碩士在職專班碩士論文。
施光訓、林靜怡、高永昌(2013)，銀行業融資授信決策關鍵影響因子之分析-以建築業為例。會計與財金研究，6(1)， 81-98。
范麗娟. (1994). 深度訪談簡介. 戶外遊憩研究, 7(2), 25-35.
許勝傑（2016）。銀行對中小企業授信評估之研究—以國內某銀行為例。國立中興大學高階經理人碩士在職專班碩士論文。
郭姿纓（2022）。企業授信風險之研究-以C銀行為例。中華科技大學經營管理研究所碩士論文。
陳向明 (2000)。質的研究方法與社會科學研究。教育科學。
陳美憓(2015)。產品市場競爭對企業貸款利率的影響：台灣地區上市(櫃)企業貸款資料之實證研究。南華大學財務金融學系財務管理碩士班碩士論文。
陳家彬、江惠櫻、賴怡洵(2003)。商業銀行對企業授信決策考量因素與授信品質之關係。管理評論，22(2)，1-23。
陳錦村、蔡宗志、杜玠瑤(2012)。中小和微型企業的授信管理指標與授信政策-批次信保案件的應用。台灣金融財務季刊，13(1)，25-55。
曾信超、黃新宗(2005)。中小企業融資授信實務與風險轉嫁之實務研討。華人前瞻研究， 1(2)，43-64。
黃玉娟(2021)。中小企業貸款違約因素之探討 ---以雲林地區為例。國立彰化師範大學財務金融技術學系碩士論文。
黃為展(2018)。外商銀行對中小企業授信風險評估之研究-以C銀行為例。東海大學高階經營管理碩士在職專班碩士論文，台中市。
黃重菁(1999)。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。
黃曼琴、劉烱森(2012)。中小企業授信風險評估要素研究-層級分析法之應用。管理研究學報，11(2)，135-161。
楊文君(2018)。金融機構對中小企業貸款違約因素探討。國立中央大學財務金融學系在職專班碩士論文。
楊松明、朱妍靜、賴嘉芳、江美艷(2014)。IFRSs適用後銀行業徵授信業務之挑戰與新思維。會計研究月刊，(338)，118-125。
楊致傑（2009）。銀行授信風險管理之實證分析。
楊國樞, 文崇一, 吳聰賢, & 李亦園 (2000)。社會及行為科學研究法 (上冊)。 臺北市: 東華.
萬文隆(2004)。深度訪談在質性研究中的應用。生活科技教育，37(4)，17-23.
劉美芳、李國賓(2009)。金融機構融資授信實證分析-以臺灣中小企業為例。全球管理與經濟，5(1)，22-40。
劉勝康(2013)。銀行對中小企業授信風險之研究~以T銀行為例。朝陽科技大學保險金融管理系碩士班碩士論文。
鄭光男、張永佳(2009)。金融機構管理者對中小企業之放款決策探討。國立交通大學工業工程與管理系所碩士論文
鄭孟浩(2017)。商業銀行企業貸款利率議價幅度之決定因素探討—以台灣地區T銀行為例。大同大學事業經營學系(所)碩士論文。
謝劍平 (2020)。財務報表分析（五版）。元照出版。
賽明成、陳建維（2010）。紮根理論與質性研究：調和觀點。問題與研究，49(1)，1-28。
簡安泰(1990)。授信評估五原則，銀行對企業授信規範，第10版。台北:金融人員研究訓練中心。
魏良丞(2012)。以質性方法探討概念圖應用至會計學之研究。國立彰化師範大學會計學系碩士論文。

英文文獻
Abor, J. (2008). Determinants of the capital structure of Ghanaian firms. AERC.
Adhabi, E., & Anozie, C. B. (2017). Literature review for the type of interview in qualitative research. International Journal of Education, 9(3), 86-97.
Ai, T. H., & Thu, N. T. M. (2021). BANK CREDIT ACCESSIBILITY FOR SMALL AND MEDIUM ENTERPRISES IN HO CHI MINH CITY, VIETNAM. The EUrASEANs : journal on global socio-economic dynamics, 2 (27), 35-46.
Azad, A., Sernbo, E., Svärd, V., Holmlund, L., & Björk Brämberg, E. (2021). Conducting in-depth interviews via mobile phone with persons with common mental disorders and multimorbidity : the challenges and advantages as experienced by participants and researchers. International Journal of Environmental Research and Public Health, 18(22), 11828.
Baker, C., Wuest, J., & Stern, P. N. (1992). Method slurring: The grounded theory/phenomenology example. Journal of advanced nursing, 17(11), 1355-1360.
Barbosa, E. G., & Moraes, C. D. C. (2004). Determinants of the firm’s capital structure: The case of the very small enterprises. Economics Working Paper Archive at WUSTL, Finance, 302001.
Baum, C. F., Stephan, A., & Talavera, O. (2009). The effects of uncertainty on the leverage of nonfinancial firms. Economic Inquiry, 47(2), 216-225.
Beck, T., & Demirguc-Kunt, A. (2006). Small and medium-size enterprises: Access to finance as a growth constraint. Journal of Banking & finance, 30(11), 2931-2943.
Berger, A. N., & Udell, G. F. (1998). The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle. Journal of banking & finance, 22(6-8), 613-673.
Berger, A. N., & Udell, G. F. (2002). Small business credit availability and relationship lending: The importance of bank organisational structure. The economic journal, 112(477), F32-F53.
Berger, A. N., & Udell, G. F. (2006). A more complete conceptual framework for SME finance. Journal of Banking & Finance, 30(11), 2945-2966.
Berger, A. N., Demirgüç-Kunt, A., Levine, R., & Haubrich, J. G. (2004). Bank concentration and competition: An evolution in the making. Journal of Money, credit and Banking, 433-451.
British Business Bank (2019). Small Business Finance Markets 2018-2019
Coco, G. (2000). On the use of collateral. Journal of Economic Surveys, 14(2), 191-214.
Corbin, J. M., & Strauss, A. (1990). Grounded theory research: Procedures, canons, and evaluative criteria. Qualitative sociology, 13(1), 3-21.
Cressy, R. (1995). Business borrowing and control: A theory of entrepreneurial types. Small business economics, 7, 291-300.
Denzin, N. K. (1994). Evaluating qualitative research in the poststructural moment: The lessons James Joyce teaches us. Qualitative studies in education, 7(4), 295-308.
Denzin, N. K., & Lincoln, Y. S. (Eds.). (2011). The Sage handbook of qualitative research. Sage.
Dewally, M., & Shao, Y. (2014). Liquidity crisis, relationship lending and corporate finance. Journal of Banking & Finance, 39, 223-239.
DiCicco‐Bloom, B., & Crabtree, B. F. (2006). The qualitative research interview. Medical education, 40(4), 314-321.
Evans, D. S., & Jovanovic, B. (1989). An estimated model of entrepreneurial choice under liquidity constraints. Journal of political economy, 97(4), 808-827.
Fatoki, O., & Asah, F. (2011). The impact of firm and entrepreneurial characteristics on access to debt finance by SMEs in King Williams' town, South Africa. International Journal of Business and management, 6(8), 170.
Frank, M. Z., & Goyal, V. K. (2009). Capital structure decisions: which factors are reliably important?. Financial management, 38(1), 1-37.
Fraser, S. (2019). Entrepreneurial borrowing: do entrepreneurs seek and receive enough credit?. Foundations and Trends® in Entrepreneurship, 15(5-6), 431-663.
Gilbert, B. A., & Keilbach, M. (2008). New venture performance: does location matters. ZEW, Centre for European Economic Research.
Glaser B G 1978 Theoretical Sensitivity. Sociology Press, Mill Valley, CA
Glaser, B., & Strauss, A. (1967). Discovery of grounded theory: Strategies for qualitative research. Routledge.
Hai, G., Lei, S., & Jingying, Z.(2012). Machine Learning Based Hybrid Approach for Credit Assessment. Journal of Computational and Theoretical Nanoscience, 9(10), 1793-1797.
Hall, G., Hutchinson, P., & Michaelas, N. (2000). Industry effects on the determinants of unquoted SMEs' capital structure. International journal of the economics of business, 7(3), 297-312.
Halling, M., Yu, J., & Zechner, J. (2016). Leverage dynamics over the business cycle. Journal of Financial Economics, 122(1), 21-41.
Han, L., Fraser, S., & Storey, D. J. (2009). Are good or bad borrowers discouraged from applying for loans? Evidence from US small business credit markets. Journal of Banking & Finance, 33(2), 415-424.
Heffernan, S. (2006). UK bank services for small business: How competitive is the market?. Journal of Banking & Finance, 30(11), 3087-3110.
Hickey, D. T. (1997). Motivation and contemporary socio-constructivist instructional perspectives. Educational Psychologist, 32(3), 175-193.
https://www.british-business-bank.co.uk/sites/g/files/sovrnj166/files/2023-11/british-business-bank-small-business-finance-report-2019-v2.pdf
Hvide, H. K., & Møen, J. (2010). Lean and hungry or fat and content? Entrepreneurs' wealth and start-up performance. Management Science, 56(8), 1242-1258.
Jovanovic, B. (1982). Selection and the Evolution of Industry. Econometrica: Journal of the econometric society, 649-670.
Karpavičius, S., & Yu, F. (2017). The impact of interest rates on firms' financing policies. Journal of Corporate Finance, 45, 262-293.
Kitindi, E. G., Magembe B.A.S. & Sethibe A. (2007). Lending decision making and financial information: The usefulness of corporate annual reports to lenders in Botswana. The International Journal of Applied Economics and Finance, 1, 55-66.
Kon, Y., & Storey, D. J. (2003). A theory of discouraged borrowers. Small Business Economics, 21, 37-49.
Korajczyk, R. A., & Levy, A. (2003). Capital structure choice: macroeconomic conditions and financial constraints. Journal of financial economics, 68(1), 75-109.
Kvale, S., & Brinkmann, S. (2009). Interviews: Learning the craft of qualitative research interviewing. Sage.
Lee, C. C., Lee, C. C., & Xiao, S. (2021). Policy-related risk and corporate financing behavior: Evidence from China’s listed companies. Economic Modelling, 94, 539-547.
Mach, T. L., & Wolken, J. D. (2006). Financial services used by small businesses: Evidence from the 2003 Survey of Small Business Finances. Federal Reserve Bulletin, 92(Oct), 167-195.
Manigart, S., & Wright, M. (2013). Venture capital investors and portfolio firms. Foundations and Trends® in Entrepreneurship, 9(4–5), 365-570.
Mark, Z. (2011). Hierarchical Partition Approach with Application on Enterprise Credit Assessment. Advanced Materials Research, 217-218, 57-61.
McGrath, C., Palmgren, P. J., & Liljedahl, M. (2019). Twelve tips for conducting qualitative research interviews. Medical teacher, 41(9), 1002-1006.
Milena, Z. R., Dainora, G., & Alin, S. (2008). Qualitative research methods: A comparison between focus-group and in-depth interview. Annals of the University of Oradea, Economic Science Series, 17(4), 1279-1283.
Minichiello, V., Aroni, R., Timewell, E., & Alexander, L. (1995). In Depth Interviewing: Principles, Techniques, Analysis. 2nd Edition. Longman, Cheshire.
Mishra, C. S., & McConaughy, D. L. (1999). Founding family control and capital structure: The risk of loss of control and the aversion to debt. Entrepreneurship theory and practice, 23(4), 53-64.
Modigliani, F., & Miller, M. H. (1958). The cost of capital, corporation finance and the theory of investment. The American economic review, 48(3), 261-297.
Morse, J. M. (1991). Approaches to qualitative-quantitative methodological triangulation. Nursing research, 40(2), 120-123.
Ogden, T., & Fixsen, D. L. (2014). Implementation science: A brief overview and a look ahead. Zeitschrift für Psychologie, 222(1), 4–11.
Pandit, N. R. (1996). The creation of theory: A recent application of the grounded theory method. The qualitative report, 2(4), 1-15.
Patton, M. Q. (1987). How to use qualitative methods in evaluation (No. 4). Sage.
Petersen, M. A., & Rajan, R. G. (1994). The benefits of lending relationships: Evidence from small business data. The journal of finance, 49(1), 3-37.
Petersen, M. A., & Rajan, R. G. (1995). The effect of credit market competition on lending relationships. The Quarterly Journal of Economics, 110(2), 407-443.
Romano, C. A., Tanewski, G. A., & Smyrnios, K. X. (2001). Capital structure decision making: A model for family business. Journal of business venturing, 16(3), 285-310.
Rubin, H. J., & Rubin, I. S. (2011). Qualitative interviewing: The art of hearing data. Sage.
Scott, G. M., & Garner, R. (2012). Doing qualitative research: designs, methods, and techniques. Pearson Education.
Shaver, K. G. & Scott, L. R. (1991). Person, Process, Choice: the Psychology of New Venture Creation. Entrepreneurship Theory and Practice, 16(2), 23–45.
Srinivasan, V., & Kim, Y. H. (1988). Designing expert financial systems: A case study of corporate credit management. Financial Management, 17(3), 32-44.
Stepanova, D. I., Garnov, A., Brykin, A., & Jancikova, E. (2019). Irrational behavior of youth when taking financial decisions. International Journal of Economics and Business Administration, VII (Special Issue 1), 378-387
Stern, P. N. (1980). Grounded theory methodology: Its uses and processes. Image, 12(1), 20-23.
Stern, P. N., Allen, L. M., & Moxley, P. A. (1984). Qualitative research: The nurse as grounded theorist. Health Care for Women International, 5(5-6), 371-385.
Stiglitz, J. E., & Weiss, A. (1981). Credit rationing in markets with imperfect information. The American economic review, 71(3), 393-410.
Strauss, A. L., & Corbin, J. M. (Eds.). (1997). Grounded theory in practice. Sage Publications, Inc.
Strauss, A., & Corbin, J. (1990). Basics of qualitative research. Sage publications.
Strauss, A., & Corbin, J. (1994). Grounded theory methodology: An overview. In N. K. Denzin & Y. S. Lincoln (Eds.), Handbook of qualitative research. Sage Publications, Inc.
Tanwir, F., Moideen, S., & Habib, R. (2021). Interviews in healthcare: A phenomenological approach a qualitative research methodology. Journal of Public Health International, 4(2), 10-15.
Turner, D.W. (2010) Qualitative interview design: A practical guide for novice investigators. The Qualitative Report, 15(3), 754–760.
Udell, G. F. (2015, October). SME access to intermediated credit: What do we know and what don’t we know. In Small Business Conditions and Finance Conference Volume (pp. 61-109).
Wallmeroth, J., Wirtz, P., & Groh, A. P. (2018). Venture capital, angel financing, and crowdfunding of entrepreneurial ventures: A literature review. Foundations and Trends® in Entrepreneurship, 14(1), 1-129.
Wilson, H. S., & Hutchinson, S. A. (1996). Methodologic mistakes in grounded theory. Nursing research, 45(2), 122-124.