| Summary: | 碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 97 === The falseness of financial reports has always been the most criticized problem to the Small and Medium-sized Enterprises (SMEs), as it frequently faces serious challenge against its accuracy under investigation of credit granting from the correspondent bank. Regarding the correspondent bank is neither a stockholder nor an insider, and in no way to clearly understand the actual administration/operation of the SMEs. Such market information dissymmetry issue leaves bankers more difficult decision to make on credit granting, and leaves the SMEs more difficulty on fund rising relatively. On the other hand, SMEs is the major business of taiwan . How to restore the original figure of the SMEs becomes the most urgent topic to learn for banking industry.
This study focuses on the SMEs, exercises both financial and non-financial parameters, applies the Discriminant Model to set up the credit ranking model of the SMEs, and provides bankers the reference resources while making decision of credit granting.
The empirical result indicates that the higher degree of accuracy cannot be obtained if only taking financial ratio parameters of the SMEs into consideration. As of the result, bankers tend to reject their loan applications. Then join financial ratio parameters by qualitative trend classification , the accuracy of the model is raised significantly. This study proves that actual operating strength of SMEs can be shown through the scientific analysis of quantification and the observation of financial data trend. Non-financial parameters also focus on the financing capability of the SMEs and their owners. As long as they are capable for building good financing relationships and care for maintaining long-term credit records, they may not breach the loan contract easily.
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