農會的存在已近乎百年,是發展歷史最為悠久、組織規模最綿密、會員人數最多的法人組織,屬一公益團體,由農民與非農民所組成,以國土劃分之行政區域為其組織區域,不得跨越其所屬行政區;其成立之宗旨為保障農民權益、提高農民知識技能、增加生產收益、改善生活水準、繁榮農村的經濟並促進農業現代化。然而,自1991年財政部開放十六家新銀行的設立,之後又陸續核准信用合作社、中小企業銀行及信託投資公司改制為商業銀行;自此,商業銀行總數急速增加,在有限的市場中相互競爭,且因商業銀行所推出之金融商品同質性過高而至利差縮減,以至將經營觸角深入地方基層,挾其雄厚資產、多樣的商品及有效率之管理模式進入基層金融市場。以至於台灣之金融機構密度過高,因此有整併之必要。為順應潮流,改變經營模式,近年來國內屢有金融機構合併成功之案例。 為健全農業金融機之經營,於民國八十九年十一月,我國通過金融機構合併法,政府積極推動金融機構合併,除了對金融機構合併的租稅獎勵和法律適用期限延長的優惠外,還放寛金融機構異業合併的規定,也賦予財政部強制接管與合併不良農漁會信用部的權利,並納入以資產管理公司處理一些不良債權機構的設立法源。 雖然有一明確的法源依據,但農會間的合併,存續行是否有能力帶領整併後的農會發揮因合併所產生的規模經濟與範疇經濟之綜效為其主要之關鍵因素。本研究擬採用DEA中之CCR模式與BCC模式來求出整體農會(包含信用部、供銷部)之經營效率,本文分為兩個階段求出效率。第一階段運用CCR模式,假設規模報酬為固定之下,求出農會信用部之技術效率與配置效率;第二階段運用BCC模式,假設規模報酬變動,求出純技術效率,並以CCR模式所求出之技術效率推導出規模效率。並比較臨近農會其合併前之經營效率與經合併後存續行之經營效率的改變是否產生加乘的效果。
Farmer Association is the most organized, with the longest history, which has been found for nearly 100 years, and the biggest organization of juristic person in Taiwan. It consists of farmers and non-farmers, and divided by administrative area. Purposes of farmer association are to protect the farmers’ right, enhance the knowledge and skills, increase the production profits, improve the living standard of farmers, prosper the economy of farm village, and promote the modernization of agriculture. The number of commercial bank was sharply increased due to the financial openness from 1991. 16 new banks were found, and many credit cooperatives, trust companies were transformed into commercial banks. The competition of financial industry in Taiwan is intensified, and merger becomes a way to enhance the competitiveness of financial institutions. The strong competition also forced the commercial banks to participate in the local financial services with their abundant resources, various financial instruments and efficient management methods, and therefore endangered the local credit cooperatives. In 2000, The Financial Institutions Merger Act was passed to promote the merger of financial institutions and enhance the operation of agricultural financial institutions. The act reduced the tax, extended time limits of preferential policies for the merger institutions, and relaxed the regulations for merger. Moreover, the act gave the right to the Ministry of Finance to takeover the credit department of farmer association with massive deficit. Although the rules has established, the adequacy of the merger between farmer associations still depends on whether the merged association can make use of the scale economy by merger. Therefore, the operational efficiency needs to be evaluated. The CCR and BCC model were used in this study to assess the operational performance of the famer association as a whole, which includes the credit and supply department. We used the CCR model in the first stage of DEA to estimate the technical and allocative efficiency with CRS assumption. In the second stage, we used the BCC model with varied return-to-scale to estimate the pure technical efficiency, and calculated the scale efficiency by the technical efficiency estimated in the first stage. The estimated results were used to compare the operation efficiency of the merged farmer association with the efficiency of the farmer associations before merger.
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