| Summary: | 碩士 === 國立高雄應用科技大學 === 企業管理系碩士在職專班 === 104 === Since 2007, The New Basel Capital Accord (BaselⅡandⅢ) standards are based on borrowers’ credit rating, to evaluate banks’ “Risk Weighted Assets (RWA)” and list “Qualifying Capital”. With reacting to such change, banks have regarded the establishment of credit rating as the top priority of risk management.
As took a certain domestic bank as the research subject in this study, it adopted Logistic Regression Analysis and Expert Advice to discover that all because enterprises’ financial statement and operating status have been distorted, credit rating elements excluded default variables, or assessment items are too complicate so as to blur the focus, then they caused a poor effect of using the score of credit rating to explain the default situation; therefore, it should be an urgent issue of making improvement for banks with building their credit rating’s connotation.
Managerial implications expressed in this study’s results that emphasized banks should be based on ethics and professionalism to enhance the establishment of corporate ethics and fulfill corporate social responsibility. In addition, it suggested these institutes to build a consistent credit rating model for all banks in Taiwan, in order to avoid each bank from neglecting or manipulating the amount of capital charge; at last, as controlling capital charge as well as the premise of increasing crediting to make profits, banks should be built the capital employment and risk control principles for bank businesses, and also properly connected with the operating atmosphere of “Profit outpace trading volume” and “Capital Conservation”.
In order to react to global changes in capital adequacy and digital financial technology, this study has only generalized 3 banking operation strategies: 1. Capital Increase should be done definitely; 2. Take advantage to adjust the business structure, risk management and credit rating system; 3. Actively put into the innovative technology service.
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