从台湾授信评估方式探讨中国大陆地区中小企业授信评估要素之研究

Study on Mainland China SME Credit Assessment Elements Using Credit Assessment Methods from Taiwan

摘要: 中小企业对于中国大陆的经济发展具有重要的贡献，然而中小企业在中国大陆却面临"融资难与担保难”的双重困境。本研究首先建立中小企业授信评估层次架构模型，包括以五大评估构面作为准则层，并设计3~6个要素的指标层，而后设计问卷进行问卷调查，透过AHP法发现在准则层的五大评估构面中，以还款能力为中国大陆银行业者最为关注的重点；准则层下的指标层分别以资本负债率、资产周转率、借款人品德、担保品变现能力以及行业政策权重排名最高，而行业政策仍成为影响中国大陆地区中小企业发展的重要关键。

Abstract: Small and medium enterprises (SMEs) have been making many contributions to the economics of Mainland China, but SME in Mainland China faces the predicament of “difficulty in financing and guaranteeing”. First of all, on the empirical approach it built a level of credit assessment including “capital, capacity, character, collateral and condition” as principle levels and three to six indicators under them to design questionnaire. In AHP, it found capacity on principle levels is more cared by banks, and the highest weight of indicators under principle levels are “debt-to-equity ratio”, “asset turnover”, “borrower's character”, “liquidity of collectible” and “enterprise policy” have no difference with researches in the past, but the enterprise policy still is the key point in influence of SME in Mainland China.