台灣地區銀行放款成長率與經營績效之關聯性分析

本論文研究之放款是銀行主要營運活動之一，也是銀行獲利的重要來源。銀行除提供社會資金中介的橋樑外，更扮演穩定經濟與促進發展的角色，因此，銀行業的經營績效是否良好相對益顯重要。本研究旨在檢驗銀行放款業務的成長是否能夠提昇經營績效。採用多元迴歸模型分析及橫斷面與時間序列合併資料模型，以台灣地區27家商業銀行為對象，蒐集2005年至2014年追蹤資料。整體而言，本研究實證結果指出，銀行積極拓展放款業務確實能夠提昇銀行淨值報酬率、資產報酬率及員工純益率。本研究所提出之4大假說中有三個獲支持，一個未獲支持。研究結果指出，台灣地區銀行業之放款成長比率確實顯著正向影響銀行業淨值報酬率、資產報酬率及員工純益率；而放款成長比率對稅前純益率呈現顯著負向影響。

關鍵字

銀行業；放款成長率；經營績效

並列摘要

For many banks, loan growth is vital to income growth. The banking industry provides a variety of intermediary services to assist in economic developments and recoveries. The purpose of my study is to understand the relationship between bank’s loan growth rate and operational performances. That is, I try to answer the question that if the growth of loan can result in the increase of bank’s performances. This study collected a 10 years (during the 2005-2014 period) longitudinal data from 27 Taiwanese banks to test the hypotheses. The results show that bank’s loan growth rate have significantly positive effect on bank’s operational performance, in terms of return on asset, return on shareholders' equity and net employee profit before tax, support hypothesis 1, 2 and 4. However, the relationship between loan growth rate and net operating profit before tax is negative and significant, hypothesis 3 is not supported.