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題名 授信人員所重視借款企業的智慧資本—以某銀行法金授信部門為例
Lending personnel`s emphasis on intellectual capital of borrowing enterprises: an example of the corporate banking department in a bank作者 劉兆晉
Liu, Chao-Chin貢獻者 王文英
劉兆晉
Liu, Chao-Chin關鍵詞 法人金融
授信
智慧資本
Corporate banking
Credit
Intellectual Capital日期 2023 上傳時間 6-Jul-2023 16:50:18 (UTC+8) 摘要 本研究旨在了解銀行法人金融授信人員於其審核授信案件或決定放款利率時，所注重借款企業的智慧資本以及其透過哪些方式得知及驗證借款企業的智慧資本相關資訊。茲將研究結論彙整如下：一、授信人員所重視借款企業的智慧資本，依據因素分析加權平均分數由高至低分別為「市場份額與信評」、「對風險的控管與處理」、「研發成果」、「重要合作夥伴」、「創新意願」、「生產效率與產品品質」、「高階經營團隊」、「智慧財產權」、「研發人員」。二、相較於借款企業依照法規自行揭露的公開資訊，授信人員較偏好自行詢問借款企業或是訪廠等第一手資訊以得知借款企業智慧資本。三、現今資訊相較以往容易取得，授信人員可透過獨立第三方的專業報告、銀行內部大數據系統、政府建置的公開資訊網站驗證借款企業所言是否為真。
This study aims to understand the intellectual capital that corporate banking lending personnel believe it’s important for reviewing credit line and deciding interest rate. Besides, how lending personnel acquire and verify information. The conclusions of this study are summarized as follows:1. Lending personnel place importance on the intellectual capital as follows which ranked by weighted average scores obtained from factor analysis. "market share and credit ratings", "risk control and management", "R&D achievements", "important partnership", "innovation willingness", "production efficiency and quality", "senior management team", "intellectual property", and "R&D personnel".2.Compared with public information disclosed by borrowing enterprises according to regulations, lending personnel prefer to obtain and verify information through direct inquiries or factory visits, as they consider such first-hand information to be more reliable.3. In today`s digital age, information is more accessible than ever before. Lending personnel can verify the information disclosed by borrowing enterprises through independent third-party reports, internal big data systems within the bank, and publicly available information on government websites.參考文獻 一、中文文獻王文英與李佳玲，2008，我國資訊電子業之企業重要智慧資本－外部資訊使用者與內部人士之觀點，當代會計，第9卷第1期(5月)：33-67。台灣智慧資本研究中心與資策會，2006，智慧資本管理，臺北市：華泰文化事業有限公司。吳幸蓁與廖蕙儀，2017，自願性揭露公司社會責任資訊之決定因素與其資訊後果，中山管理評論，第25卷第1期(3月)：13-62。李坤致，2001，智慧資本與價值動因對公司價值影響之研究，國立中正大學公司管理學系未出版碩士論文。房憲佑，2014，連鎖咖啡企業展店之重要智慧資本與管理制度，國立政治大學會計學系未出版碩士論文。俞洪亮、蔡義清與莊懿妃，2010，商管研究資料分析SPSS的應用二版，臺北市：華泰文化。許恩得、蔡宜呈與莊芮欣，2017，企業外部關係與銀行融資利率：議價能力、資訊移轉與社會網絡等觀點之檢測與連結，管理與系統，第24卷第2期(4月)：135-165。資策會，2001，我國資訊產業智慧資本現況與未來發展趨勢，財團法人資訊工業策進會專題研究報告。鄭丁旺、王文英與張清福，2008a，債權人與投資人所重視企業智慧資本資訊之比較分析(上)－以銀行與投信投顧證券業為代表，會計研究月刊，第266期(1月) ：122-129。鄭丁旺、王文英與張清福，2008b，債權人與投資人所重視企業智慧資本資訊之比較分析(下) －以銀行與投信投顧證券業為代表，會計研究月刊，第267期(2月) ：100-107。二、英文文獻Al-Ali, N. 2003. Comprehensive Intellectual Capital Management. Hoboken, New Jersey:John Wiley and Sons, Inc.Berger, A. N. and G. F. Udell. 1995. Relationship lending and lines of credit in small firm finance. The Journal of Business 68(3):351-381.Bontis, N. 1996. There’s a price on your head: Managing intellectual capital strategically. Business Quarterly 60(4): 40-47.Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36 (2): 63-76.Cowling, M., E. Ughetto, and N. Lee. 2018. The innovation debt penalty: Cost of debt, loan default, and the effects of a public loan guarantee on high-tech firms. Technological Forecasting & Social Change 127:166-176.Dhaliwal, D., C. E. Hogan, R. Trezevant, and M. S. Wilkins. 2011. Internal control disclosures, monitoring, and the cost of debt. The Accounting Review 86(4):1131-1156.Dumay, J. C. 2012. Grand theories as barriers to using IC concepts. Journal of Intellectual Capital 13(1):4-15.Edvinsson, L. 1997. Developing intellectual capital at Skandia. Long Range Planning 30(3): 366-373.Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital – Realizing Your Company’s True Value by Finding its Hidden Roots. New York: Harper Business.Edvinsson, L., and P. Sullivan. 1996. Developing a model for managing intellectual capital. European Management Journal 14(4): 356-364.Francis, B., I. Hasan, Y. Huang, and Z. Sharma. 2012. Do banks value innovation? Evidence from US firms. Financial Management 41(1):159-185.Gu, F., and B. Lev. 2003. Intangible assets: Measurement, drivers, usefulness. Working paper, Boston University.Hsuehchang, T. 2013. The effects of intangible assets(IA) on the loan interest rates for small- and medium-sized enterprises(SMEs) in Taiwan. Journal of Modern Accounting and Auditing 9 (7):881-888.Hyytinen, A., and M. Pajarinen. 2007. Is the cost of debt capital higher for younger firms? Scottish Journal of Political Economy 54(1):55-71.Kaiser, H. F.1974. An index of factorical simplicity. Psychometrica 39(March):31-36.Lazzolino, G., G. Migliano, and E. Gregorace. 2013.Evaluating intellectual capital for supporting credit risk assessment: An empirical study. Investment Management and Financial Innovations 10(2):44-54.Lynn, B. E. 1998. Intellectual capital: Key to value-added success in the next millennium. CMA Magazine 72(1): 10-15.Mavrinac, S., and G. A. Siesfeld. 1997. Measures that matter : An exploratory investigation of investors’ information needs and value priorities. OECD and Ernst & Young. Enterprise Value in the Knowledge Economy: Measuring Performance in the Age of Intangibles. Boston: Ernst & Young Center for Business Innovation.Orens, R., W. Aerts, and N. Lybaert. 2009. Intellectual capital disclosure, cost of finance and firm value. Management Decision 47(10):1536-1554.Plumlee. M., Y. Xie, M. Yan, and J. J. Yu. 2015. Bank loan spread and private information: Pending approval patents. Review of Accounting Studies 20(June):593-638.PricewaterhouseCoopers. 1999. Value Reporting Forecast 2000. PricewaterhouseCoopers.Putra F. K. G., I. Harymawan, M. Nasih, and D. Agustia. 2020. A quest to minimize cost of debt by utilizing human resources disclosure. Polish Journal of Management Studies 21(2):342-355.Rahaman, M. M., and A. A. Zaman. 2013. Management quality and the cost of debt: Does management matter to lenders? Journal of Banking & Finance 37(3):854-874.Raimo, N., A. Caragnano, M. Mariani, and F. Vitolla. 2022. Integrated reporting quality and cost of debt financing. Journal of Applied Accounting Research 23(1):122-138.Roos, J., G. Roos, N. C. Dragonetti, and L. Edvinsson. 1997. Intellectual Capital: Navigating in the New Business Landscape. London: Macmillan press ltd.Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organizations. Bantam Doubleday Dell Publishing Group, Inc.Stropnik, N., B. Korosec, and P. Tominc. 2017. The relationship between the intellectual capital disclosure and cost of debt capital – a case of slovenian private audited organisations. Our Economy 63(4):3-16.Sveiby, K. E. 2018. Measuring intangibles: Suggested indicators with cases from professional service organisations and high tech firms. Available at: https://www.sveiby.com/files/pdf/measuringintangibles-suggestedindicators.pdf. Accessed: October 15,2022.Tian, Y., and J. Chen. 2009. Concept of voluntary information disclosure and a review of relevant studies. International Journal of Economics and Finance 1(2):55-59.Ulrich, D. 1998. Intellectual capital = competence x commitment. Sloan Management Review 39(2):15-26.Yin, R. K. 2009. Case Study Research: Design and Methods. 4th ed. California: Sage Publications. 描述 碩士
國立政治大學
會計學系
110353046資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353046 資料類型 thesis dc.contributor.advisor 王文英 zh_TW dc.contributor.author (Authors) 劉兆晉 zh_TW dc.contributor.author (Authors) Liu, Chao-Chin en_US dc.creator (作者) 劉兆晉 zh_TW dc.creator (作者) Liu, Chao-Chin en_US dc.date (日期) 2023 en_US dc.date.accessioned 6-Jul-2023 16:50:18 (UTC+8) - dc.date.available 6-Jul-2023 16:50:18 (UTC+8) - dc.date.issued (上傳時間) 6-Jul-2023 16:50:18 (UTC+8) - dc.identifier (Other Identifiers) G0110353046 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/145877 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 110353046 zh_TW dc.description.abstract (摘要) 本研究旨在了解銀行法人金融授信人員於其審核授信案件或決定放款利率時，所注重借款企業的智慧資本以及其透過哪些方式得知及驗證借款企業的智慧資本相關資訊。茲將研究結論彙整如下：一、授信人員所重視借款企業的智慧資本，依據因素分析加權平均分數由高至低分別為「市場份額與信評」、「對風險的控管與處理」、「研發成果」、「重要合作夥伴」、「創新意願」、「生產效率與產品品質」、「高階經營團隊」、「智慧財產權」、「研發人員」。二、相較於借款企業依照法規自行揭露的公開資訊，授信人員較偏好自行詢問借款企業或是訪廠等第一手資訊以得知借款企業智慧資本。三、現今資訊相較以往容易取得，授信人員可透過獨立第三方的專業報告、銀行內部大數據系統、政府建置的公開資訊網站驗證借款企業所言是否為真。 zh_TW dc.description.abstract (摘要) This study aims to understand the intellectual capital that corporate banking lending personnel believe it’s important for reviewing credit line and deciding interest rate. Besides, how lending personnel acquire and verify information. The conclusions of this study are summarized as follows:1. Lending personnel place importance on the intellectual capital as follows which ranked by weighted average scores obtained from factor analysis. "market share and credit ratings", "risk control and management", "R&D achievements", "important partnership", "innovation willingness", "production efficiency and quality", "senior management team", "intellectual property", and "R&D personnel".2.Compared with public information disclosed by borrowing enterprises according to regulations, lending personnel prefer to obtain and verify information through direct inquiries or factory visits, as they consider such first-hand information to be more reliable.3. In today`s digital age, information is more accessible than ever before. Lending personnel can verify the information disclosed by borrowing enterprises through independent third-party reports, internal big data systems within the bank, and publicly available information on government websites. en_US dc.description.tableofcontents 圖目錄 iii表目錄 iv第壹章 緒論 1第一節 研究動機 1第二節 研究目的與問題 2第三節 論文架構與研究流程 4第貳章 文獻探討 6第一節 智慧資本相關文獻 6第二節 影響借款利率之智慧資本相關文獻 9第三節 問卷初稿設計 16第參章 研究設計 20第一節 觀念性架構 20第二節 研究方法 20第三節 研究對象 21第四節 資料蒐集與分析方式 21第肆章 問卷定稿、發放與回收 24第一節 問卷定稿 24第二節 問卷發放與回收結果 30第伍章 研究結果 32第一節 授信人員重視的智慧資本及原因 32第二節 授信人員獲取資訊之來源 50第三節 授信人員驗證資訊之方式 57第陸章 結論與建議 59第一節 研究結論 59第二節 研究建議 60第三節 研究限制 61參考文獻 63附錄 研究問卷 66 zh_TW dc.format.extent 2612548 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353046 en_US dc.subject (關鍵詞) 法人金融 zh_TW dc.subject (關鍵詞) 授信 zh_TW dc.subject (關鍵詞) 智慧資本 zh_TW dc.subject (關鍵詞) Corporate banking en_US dc.subject (關鍵詞) Credit en_US dc.subject (關鍵詞) Intellectual Capital en_US dc.title (題名) 授信人員所重視借款企業的智慧資本—以某銀行法金授信部門為例 zh_TW dc.title (題名) Lending personnel`s emphasis on intellectual capital of borrowing enterprises: an example of the corporate banking department in a bank en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文文獻王文英與李佳玲，2008，我國資訊電子業之企業重要智慧資本－外部資訊使用者與內部人士之觀點，當代會計，第9卷第1期(5月)：33-67。台灣智慧資本研究中心與資策會，2006，智慧資本管理，臺北市：華泰文化事業有限公司。吳幸蓁與廖蕙儀，2017，自願性揭露公司社會責任資訊之決定因素與其資訊後果，中山管理評論，第25卷第1期(3月)：13-62。李坤致，2001，智慧資本與價值動因對公司價值影響之研究，國立中正大學公司管理學系未出版碩士論文。房憲佑，2014，連鎖咖啡企業展店之重要智慧資本與管理制度，國立政治大學會計學系未出版碩士論文。俞洪亮、蔡義清與莊懿妃，2010，商管研究資料分析SPSS的應用二版，臺北市：華泰文化。許恩得、蔡宜呈與莊芮欣，2017，企業外部關係與銀行融資利率：議價能力、資訊移轉與社會網絡等觀點之檢測與連結，管理與系統，第24卷第2期(4月)：135-165。資策會，2001，我國資訊產業智慧資本現況與未來發展趨勢，財團法人資訊工業策進會專題研究報告。鄭丁旺、王文英與張清福，2008a，債權人與投資人所重視企業智慧資本資訊之比較分析(上)－以銀行與投信投顧證券業為代表，會計研究月刊，第266期(1月) ：122-129。鄭丁旺、王文英與張清福，2008b，債權人與投資人所重視企業智慧資本資訊之比較分析(下) －以銀行與投信投顧證券業為代表，會計研究月刊，第267期(2月) ：100-107。二、英文文獻Al-Ali, N. 2003. Comprehensive Intellectual Capital Management. Hoboken, New Jersey:John Wiley and Sons, Inc.Berger, A. N. and G. F. Udell. 1995. Relationship lending and lines of credit in small firm finance. The Journal of Business 68(3):351-381.Bontis, N. 1996. There’s a price on your head: Managing intellectual capital strategically. Business Quarterly 60(4): 40-47.Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36 (2): 63-76.Cowling, M., E. Ughetto, and N. Lee. 2018. The innovation debt penalty: Cost of debt, loan default, and the effects of a public loan guarantee on high-tech firms. Technological Forecasting & Social Change 127:166-176.Dhaliwal, D., C. E. Hogan, R. Trezevant, and M. S. Wilkins. 2011. Internal control disclosures, monitoring, and the cost of debt. The Accounting Review 86(4):1131-1156.Dumay, J. C. 2012. Grand theories as barriers to using IC concepts. Journal of Intellectual Capital 13(1):4-15.Edvinsson, L. 1997. Developing intellectual capital at Skandia. Long Range Planning 30(3): 366-373.Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital – Realizing Your Company’s True Value by Finding its Hidden Roots. New York: Harper Business.Edvinsson, L., and P. Sullivan. 1996. Developing a model for managing intellectual capital. European Management Journal 14(4): 356-364.Francis, B., I. Hasan, Y. Huang, and Z. Sharma. 2012. Do banks value innovation? Evidence from US firms. Financial Management 41(1):159-185.Gu, F., and B. Lev. 2003. Intangible assets: Measurement, drivers, usefulness. Working paper, Boston University.Hsuehchang, T. 2013. The effects of intangible assets(IA) on the loan interest rates for small- and medium-sized enterprises(SMEs) in Taiwan. Journal of Modern Accounting and Auditing 9 (7):881-888.Hyytinen, A., and M. Pajarinen. 2007. Is the cost of debt capital higher for younger firms? Scottish Journal of Political Economy 54(1):55-71.Kaiser, H. F.1974. An index of factorical simplicity. Psychometrica 39(March):31-36.Lazzolino, G., G. Migliano, and E. Gregorace. 2013.Evaluating intellectual capital for supporting credit risk assessment: An empirical study. Investment Management and Financial Innovations 10(2):44-54.Lynn, B. E. 1998. Intellectual capital: Key to value-added success in the next millennium. CMA Magazine 72(1): 10-15.Mavrinac, S., and G. A. Siesfeld. 1997. Measures that matter : An exploratory investigation of investors’ information needs and value priorities. OECD and Ernst & Young. Enterprise Value in the Knowledge Economy: Measuring Performance in the Age of Intangibles. Boston: Ernst & Young Center for Business Innovation.Orens, R., W. Aerts, and N. Lybaert. 2009. Intellectual capital disclosure, cost of finance and firm value. Management Decision 47(10):1536-1554.Plumlee. M., Y. Xie, M. Yan, and J. J. Yu. 2015. Bank loan spread and private information: Pending approval patents. Review of Accounting Studies 20(June):593-638.PricewaterhouseCoopers. 1999. Value Reporting Forecast 2000. PricewaterhouseCoopers.Putra F. K. G., I. Harymawan, M. Nasih, and D. Agustia. 2020. A quest to minimize cost of debt by utilizing human resources disclosure. Polish Journal of Management Studies 21(2):342-355.Rahaman, M. M., and A. A. Zaman. 2013. Management quality and the cost of debt: Does management matter to lenders? Journal of Banking & Finance 37(3):854-874.Raimo, N., A. Caragnano, M. Mariani, and F. Vitolla. 2022. Integrated reporting quality and cost of debt financing. Journal of Applied Accounting Research 23(1):122-138.Roos, J., G. Roos, N. C. Dragonetti, and L. Edvinsson. 1997. Intellectual Capital: Navigating in the New Business Landscape. London: Macmillan press ltd.Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organizations. Bantam Doubleday Dell Publishing Group, Inc.Stropnik, N., B. Korosec, and P. Tominc. 2017. The relationship between the intellectual capital disclosure and cost of debt capital – a case of slovenian private audited organisations. Our Economy 63(4):3-16.Sveiby, K. E. 2018. Measuring intangibles: Suggested indicators with cases from professional service organisations and high tech firms. Available at: https://www.sveiby.com/files/pdf/measuringintangibles-suggestedindicators.pdf. Accessed: October 15,2022.Tian, Y., and J. Chen. 2009. Concept of voluntary information disclosure and a review of relevant studies. International Journal of Economics and Finance 1(2):55-59.Ulrich, D. 1998. Intellectual capital = competence x commitment. Sloan Management Review 39(2):15-26.Yin, R. K. 2009. Case Study Research: Design and Methods. 4th ed. California: Sage Publications. zh_TW
