近年來，財政部開放新銀行執照的申請，造成各個銀行競爭激烈，使存放款利差逐漸縮小，為爭取申貸客戶，銀行在檢驗企業信用評等時往往過於粗略，導致授信品質不良，金融機構的逾放比率不斷上升。在此環境中，為提高放款量、減少審核時間並且使信用評估模式能夠更合理反映出企業之信用水準，本研究透過我國銀行公會所頒布之"授信企業信用評等表"，發展出一套結合專家主觀判斷之非量化評估與從財務報表中擷取量化評估值之模式，來綜合評估企業之信用水準，協助授信業者作出穩健決策。

該評等表之三大項目中，"經營管理"、"產業特性暨展望"二大項所涵蓋的評估因素，皆為較難以量化之定性指標，係由授信人員個人之主觀評判，其評分標準甚為模糊，造成評等結果難以精確表達出借款戶之信用水準。為解決該信用評等制度中，主觀評判較為難以衡量之問題，本研究將使用模糊理論套用於信用評等模式中，以距離測度之方式求取專家意見綜合評估值，並以模糊演算求得借款戶之信用水準，目的在於建構一較符合實際之信用評等模式，提高信用評估結果之參考價值。在研究中將會利用模擬數據探討本模式與傳統評估法之差異，並且實際取得企業之財務數據帶入本模式中分析。

Due to the establishment of the New Basel Capital Accord, stepping up internal ratings-based approach of credit risk allows banks to adopt the internal ratings-based approach for the minimum regulatory capital calculation. On the other hand, with the deregulation of the new bank licenses, the competition of financial banks is getting fierce. Consequently, the profit margin of saving and loans is shrinking. The fierce competition has lead to bad quality of loans and increasing debt rate. In such environment, in order to increase the amount of loans, reduce the verification time of banks and construct a more precise model to evaluate a company's credit level, this study would develop a efficient model of credit ration based on the current credit rating table for commercial loan, which is announced by the Bankers Association of the Republic of China.
In the current credit rating table for commercial loan, two evaluation items, "management performance" as well as "business characters and prospects", include a number of qualitative evaluation factors. These factors are subjectively evaluated by the persons in charge of credit rating. However, the associated criteria are pretty vague, so that the rating results cannot reveal the actual conditions. This makes the results obtained unpredictable. Therefore, in order to deal with the subjective judgement problems in the current approach, this study is going to employ fuzzy logic of fuzzy set theories to build up the credit rating model. The main purpose is providing the decision maker a clear method when dealing with the uncertain environments, in order to enhance the quality of commercial loan decision making result.

中文文獻
公開資訊觀測站，http://newmops.tse.com.tw/。
黃德舜、郭敏華、吳政穎：企業財務分析，國立空中大學，2007。
陳嘉霖：授信與風險，財團法人台灣金融研訓院，2006。
陳宛琳，「距離策度在群體決策與相似度之應用研究」，國立成功大學工業與資訊管理研究所碩士論文，2006。

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