| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 103 === The study utilizes the financial data from the bank’s dishonored SME accounts during 2011 to 2013 as sample bases to proceed empirical analysis. Based on the credited moment, the financial data of the last three years and enterprise characteristics to scrutinize financial data, life cycle of enterprises and types of collateral and so on to statistically analyze. Hopefully, the study will obtain the common symbols and verifications from the dishonored SME accounts.
Each financial analysis data from dishonored SME accounts should be lower than general normal SME accounts, which compared with major business’ financial ratio of Joint Credit Information Center.
The study approves that business financial data performances of dishonored SME accounts averagely are better than general normal companies, and present a positively development trend. Through filtering individual financial ratio are debt ratio, accounts receivable turnover ratio and inventory turnover rate as three indexes. It indicates that they are regressing yearly and with statistics advantages. Trend and dishonored SME accounts are identical and match expectation. Other financial data, majorly developing positively onward by check items and quantities are obviously superior. Up to 70% dishonored SME accounts at the credited moment, their deposit and loan rate is below 5%, and 90% dishonored SME accounts cannot offer collateral.
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