過去電子產業廠商為了降低電子產業廠商的呆帳風險及營運成本，往往透過金融機構所提供的客戶票信資料來評估客戶的信用狀況，然而，即使票信正常的公司並不代表客戶的信用狀況是良好的。本研究透過相關文獻的整理及信用評等機構所訂立的信評因素，並參考電子廠商現行內部客戶信評內容，進行電子產業廠商對客戶信用評等指標之建立。採用網路級層分析法（Analytic Network Process Method, ANP）來找出適用於客戶信用評等指標構面及其權重因子。研究結果發現「產業特性」構面不具影響性，而「財務構面」指標權重明顯大於「企業規模」，其中以「現金流量、獲利能力以及應收帳款週轉率」三項因子權重較大的關鍵因子。研究建議，在建構企業信評指標時，仍需將企業規模構面之指標研究結果所佔之權重納入信評指標內，因為企業集團結構也具相當重要評估因子。
In the past, the electronic business made the research on its customers’ credit situation through the financial institutions so as to decrease the risk of bad debt and the cost. However, even seemingly normal, the situation of bill and check exchange does not necessarily mean that the company’s credit condition is really plausible. This research, on the bases of literature review and the factors used by the credit institutions to examine the customers, constructs the index for the electronic business to review its customers, taking the content of this enterprise’s examination of its internal customers as an important reference. Analytic Network Process Method (ANP) is used to find the factors and dimensions for this index. The result of this research includes that “the characteristics of the industry” does not possess influence, while the “financial aspects” are apparently more influential than the “scale of the business.” Among these factors, the “cash flow, profitability, and assets turnover ratio” are the key points. This research suggests that the construction of the index for examining credit situation still has to include the scale of business, because the structure of the enterprise is also central to the examination.
