| 摘要註: |
文創產業的發展,需要一個具備豐富人文及創意思考的環境作為搖籃,因台灣具發展文化創意產業的條件,而且文創產業發展可能成為推升我國經濟之主要動力之一,我國在2002年提出文化創意政策,透過文化創意產業概念結合文化發展及經濟成長,並將文化創意產業正式納入國家發展重點計畫。文化創意產業發展初期,需要投注大量的企業資本,但我國文化創意產業之規模皆以小型及微型企業居多,在自身資本不足的情況下,對其發展帶來極大限制及挑戰。為解決文化創意產業營運資金不足的困境,政府推出「金融挺創意」政策,邀集銀行團一同攜手支持我國文化創意產業,以期再造我國經濟奇蹟。我國文創產業以小型、微型企業居多、財務結構不佳、產業發展前景未明的情形下,以銀行現行授信評估及風險定價的機制,是否能對文創業者有實質之助益?本研究藉由對文創產業個案的財報進行SWOT分析,以及個案分析F銀行如何做授信與風險管理,來探討上述問題。結果顯示,無形資產鑑價機制若能將無形資產價值量化,提高授信擔保品之擔保力,降低違約損失率,加強銀行在授信上之風險及債權管理,加上政府政策之配合,必將有助於文創產業之健全發展。 The rich cultural and creative thinking environment is the cradle of the development of cultural and creative industries. Due to Taiwan with the condition for the development of cultural and creative industries, the development of cultural and creative industries will become one of the major driving forces to stimulate the economy of the country. In 2002, Taiwan has proposed the cultural a creative policy, which combines cultural development and economic growth through the concept of cultural and creative industries. Furthermore, cultural and creative industries are formally included in the national development priority plan. Large amount of capitals are essential in the early stage of the development of cultural and creative industries. Because most companies in the cultural and creative industry are small business enterprises, insufficient capitals will become the limitation of their future development. To solve the problem of the capital shortage in the cultural and creative industry, Taiwan government invite banks to launch the “banks support creativity” policy and support the development of cultural and creative industries. Most of the scale of the firms in Taiwan cultural and creative industries are small. Because of the poor financial structure and uncertain industrial prospects, are the existing bank credit risk assessment and pricing mechanisms in favor of the cultural and creative industries? The objective of this study is to analyze case firms in the cultural and creative industry by SWOT analyses in terms of financial statement and the credit analysis and risk management of the F bank. The results show that if the intangible asset pricing mechanism can quantify the value of intangible assets, it will improve the credit guarantee of collaterals and reduce the loss given default rate. Furthermore, strengthen banks on credit risk and debt management and couple with the support of the government policy can improve the development of cultural and creative industries. |