在政府介入中小企業融資市場的諸多政策工具中，信用保證是公認最有效的政府對策之一。信用保證計畫之所以備受歡迎，主要固然是其政策效益的優越性，惟不容否認，信用保證計畫具有成本與效益難以事前精確估算的特性，特別是其成本多為或然性質，且又具時間落遲或遞延性，信用保證計畫的財務永續性常成為識者關注之焦點。本研究發現信保機制的法制基礎未盡完備，以致資金挹注財源未盡穩定等，可能威脅信保機制的財務健全性，堪稱是不利當前信保機制永續發展的潛在因素。欲解決或改善信保機制的財務永續性問題，法制基礎無疑是重要關鍵。因此，本研究提出下列短、中與長程的加強或改進策略包括：一、短期策略─積極提列保證責任準備；二、中程策略─落實金融機構捐助目標；三、長程策略─立法完備信用保證法制。
Among different methods of government intervention in SMEs financing market, credit guarantee is one of the most effective policy instruments. Credit guarantee plan is popular mainly because it can easily generate benefits from the policy. However, the real benefits and costs of financing plan cannot be easily predicted, especially the estimation of the costs being with uncertainty and time lags. Therefore, the continuality of credit guarantee plan is the focus of the issue. This study found out that the legal system of credit guarantee mechanism in Taiwan is designed to run the risk of unstable source of funding and it can lead to the problems of continual development of credit guarantee financing. The establishment of related laws is definitely the key to solve or enhance the financial continuality issue of credit guarantee mechanism. Therefore, this study proposes short-term, medium-term and long-term policies to strengthen and improve the credit guarantee mechanism. The essential policies are to list out the reserve of guarantee proactively in the short term, to implement goals of donation from financial institutes in medium term, and to enact comprehensive legislation in the long term.
