PRECAUTION EFFECTS EMPIRICAL ANALYSIS OF FINANCIAL RATE FORTHE TABLE OF CREDIT EVALUATION OF THE BANK LOAN TOENTERPRISE: A CASE STUDY OF X BANK

• Main Authors: LIN, CHING-HUANG, 林慶皇
• Other Authors: LIN , JIN
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/39n7ba

碩士 === 國立臺北大學 === 國際財務金融碩士在職專班 === 106 === Cash flow to enterprises is as important as blood circulation system to human, so fundraising becomes a constraint on business development. Except own capital, banks are the channel to get borrowed capital in the lowest cost. However, the banking industry must control its risk so as not to face the situation of “making interest and losing the principal”. Therefore, how to distinguish the credit risk of each enterprise client to create a win-win situation becomes a difficult subject in the banking industry. This study employs the financial ratios prepared from the financial data of the SMEs' credit clients in a particular area of X bank to examine if the 13 financial ratios currently used by X bank in their Credit Rating Form is effective for early warning of credit default. 140 SMEs’ credit client in X bank are adopted as samples and Capital ratio、Debt ratio、Current Ratio、Quick Ratio、Fixed assets / Equity ratio、Working capital / Total asset ratio、Business Finance Ratio、Interest expense ratio、Inventory / Total assets ratio、Days of inventory sales、Cash ratio、Days of cash turnover、Times interest earned ratio in 2015 are applied to process logistic regression analysis. The result provide a reference for banking industry to formulate strategies of SME loan and credit business and of credit risk control to avoid waste of resource or even bad debts. This study is expected to help the banks increase real income and upgrade overall operation performance.