本文主要探討信用保證基金之主管機關改隸至經濟部對銀行融資業務之影響，本文分別以總體經濟面及銀行個體面來加以討論；總體經濟面由於年資料之收集不易達到大樣本之要求，故總體面以普通最小平方法配合拔靴法來探討銀行總體經濟對中小企業放款餘額之影響；銀行個體面則採用縱橫資料方法（Panel Data）配合工具變數來討論。本研究發現，從信保基金承保金額來看，銀行總放款金額、銀行規模、金融海嘯、官股銀行以及信保基金主管機關改隸，對信保基金承保能量都具有正向關係。由此可知，我國信保基金主管機關改隸至經濟部後，確實提升銀行承保的能量，進而促使本國銀行增加對中小企業放款之意願。而銀行承作中小企業放款業務，亦受到銀行本身的資產負債比、放款業務量、併購之行為以及信保基金承保金額之影響，其上述之變數皆對銀行承做放款業務均有正向影響。據此，本文相信信保基金對銀行承作中小企業融資業務具有相輔相成的助力，本文建議對銀行之中小企放款行為，政府應採取更多的優惠措施，鼓勵本國銀行提升放款意願。而信保基金主管機關的改隸，確實促使了本國銀行更積極於承作中小企業放款之意願。加上不斷推陳出新措施，積極提升服務效率，而使得信保基金能擴大其承保能量，讓具有發展潛力之中小企業，更順利自金融機構取得所需之資金，使企業永績之發展，提升我國經濟之貢獻。

This paper explores the factors influencing bank financing for SMEs in Taiwan and the effect of placing the Small and Medium Enterprise Credit Guarantee Fund under the control of the Ministry of Economic Affairs. As annual economic information is insufficient to produce a large sample, we use the Ordinary Least Squares method with a bootstrap to investigate the effect of the overall economy on lending to SMEs. On the other hand, considering banks individual effect, we adopt method of panel data with instrumental variables.The empirical evidence suggests that the Credit Guarantee Fund does play a complementary role in bank lending to SMEs. Most importantly, after the Credit Guarantee Fund was taken under the control of the Ministry of Economic Affairs, banks have become more willing to provide loans to SMEs.