探討影響銀行手續費淨收益因素之研究

本研究以2014年至2018年共5年，國內銀行共36家為研究對象合計共177筆之財務報表資料，以探討影響銀行手續費淨收益之因素為何。本研究之平均數檢定結果顯示，隸屬公股銀行之手續費淨收益顯著高於非公股銀行、信用評等高之手續費淨收益相較優於一般信用評等之銀行、集團內有壽險公司之手續費淨收益相較優於集團內無壽險公司、與隸屬金控集團之手續費淨收益相較優於非金控集團。本文以普通最小平方法(OLS)進行多元廻歸分析，研究結果顯示存款市占率、信用卡有效卡數、信用評等、每股盈餘、手續費淨收益占收入淨額比率、稅前淨利與金融卡流通卡數對手續費淨收益皆呈現顯著正向影響。本研究結果可提供金融機構在經營銀行手續費業務發展之參考，並對未來各銀行提升手續費淨收益績效具實質的助益。

關鍵字

手續費淨收益；保險績效；銀行保險；公股銀行；金控集團

並列摘要

This study uses five years from 2014 to 2018, and 177 financial statements of 36 domestic banks as the research object to explore the factors that affect the net income of the bank fees. The average verification results of this study show that the net service fee revenue and commission of banks affiliated with public banks are significantly higher than those private banks. Furthermore, credit ratings also demonstrate that the banks with higher credit ranking can earn more net service fee revenue and commission than banking with general credit ranking. Meanwhile, the study shows that if group owns the life insurance business that has higher net service fee revenue and commission than those groups do not have business of life insurance. Finally, a financial holding company with higher net service fee revenue and commission than those groups do not have financial holding companies. This paper uses the ordinary least squares method (OLS) to perform multiple regression analysis. The results show that the market share of deposits, the number of valid credit cards, credit ratings, earnings per share, net fee to income ratio, net profit and the number of debit cards in circulation has a significant positive impact on the net service fee revenue and commission. The results of this study can provide a reference for the financial institutions that have operated banking charges and it also will practical for net service fee revenue and commission in the future.