C計畫融資風險之分析

Abstract

近年來政府大量開放銀行設立，使得銀行間過度競爭，造成存放利差大幅縮小，授信風險為之大增，而2006年本國銀行亦將適用新巴塞爾協定（Basel II）規範，這對銀行在授信管理上是衝擊亦是挑戰。2001年政府運用AB計畫建立之電子化訂單資訊，推動了資訊業金流電子化計畫（C計畫），C計畫係以中心廠與供應商間之交易資訊，作為供應商還款能力的擔保，且透過電子化之傳遞，加快供應商取得融資之腳步，C計畫嶄新之融資概念對銀行來說亦是一項新的衝擊，顛覆銀行以往傳統之授信、放款觀念。\n本研究以供應鏈管理之角度，探討中心廠與供應商間之交易流程對於銀行融資風險之影響，以銀行關切之三件事情：中心廠支付金額是否大於融資金額與利息之合計數、中心廠是否在預期期間內付款以及中心廠是否有付款義務，分析其對銀行融資風險之影響，並試圖建立相關之風險監控機制，使銀行得以透過系統監控風險，以承做更多小額之融資。\n在中心廠支付金額是否大於融資金額與利息合計數方面，本研究針對供應商延遲交貨、數量不足與品質檢驗不合格之情形，以數學推導方式建議銀行可透過對遲交天數、品質不合格比例與數量不足比例之管理以監控風險；在中心廠是否在預期期間內付款方面，建議透過管理延遲付款天數建議風險監控機制；最後在中心廠是否有付款義務，建議銀行以後單抵前單之作法收回融資金額與利息，節省催收作業之人力與資源。

On the foundation of existing Project AB e-Supply Chain, Ministry of Economic Affairs has initiated Supply Chain e-Financing Project (Project C) in 2000. Project C encourages banks to employ the transaction information provided by the lead manufacturers as a proof of the suppliers` ability to repay. The concept of Project C is quite a big shock to banks. Project C has been fully executed at the end of 2003. The accumulated amount of e-Finance has reached 230 million at the first quarter of 2004. However, the banks have little understanding of the transactions between lead IT manufacturers and suppliers.\nThe study is to discuss the influence of transaction process to credit risk of banks. In Project C design, the banks concern 3 points: whether the lead IT manufacturers will pay enough for suppliers’ loan, whether they pay on time, and whether they have obligation to pay. For 1st point, the study analyze the examination process when suppliers deliver goods, suggesting banks to control delay, unqualified percentage and insufficient amount to set up a detect mechanism. For 2nd point, the study suggests banks to take deferment payment into consideration. As for the last point, we suggest banks can use the following purchase orders to repay.\nThe study researches on the transaction process and attempts to set up a risk detect mechanism for banks. With the efficient risk detect mechanism, banks can spare resources to do more small-amount loans and manage credit risk well.