本研究主要探討借款企業與銀行授信往來關係對於紓困貸款授信條件的影響。本研究以A個案銀行B分行102件紓困貸款資料為樣本並進行實證分析，結果顯示授信往來關係對於紓困貸款利率、額度、期間、作業費等具有顯著影響，授信往來期間較久企業，紓困貸款第二段利率較低、授信額度較高、授信期間較短、作業費較低。另外以歸納分析紓困貸款態樣，顯示約一半紓困案件無法從客觀財務資料佐證受新冠肺炎疫情影響，而銀行為保障自身債權，偏好以中期放款辦理紓困貸款。;This study mainly explores the influence of the credit relationship between borrowing firms and banks on the terms of bailout loans. This study takes the data of 102 bailout loans from Bank B Branch A as a sample and conducts an empirical analysis. The results show that the credit relationship has a significant impact with the bailout loan interest rate, credit line, loan period, and fee. For firms with a longer credit period, the bailout loan has a lower second-staged interest rate, a higher credit line, a shorter loan period, and a lower fee. In addition, an inductive analysis of the form of bailout loans shows that about half of the bailout cases cannot be proved by objective financial data to be affected by the COVID-19. The bank in order to protect its own claims, it prefer to use medium-term loans to handle bailout loans.
