The purpose of this study is to discuss the efficiency of bill finance corporations, scale and scope economies. We adopt the Translog function as an objective function. This study shows that bills finance corporations has diseconomies of scale. We consider the banking have sound and strong capital structure and fundable than bills finance corporations, so there have full of fund to expend bill occupational activities than bills finance corporations. Although the older bills finance corporations have higher profitability than that of newly established ones, but this advantageous position will disappear year by year. In conclusion, we find the financial holding companies on subsidiaries of bill finance corporations of efficiency not better than a single bill finance corporations, and we suggest the regulator should encourage the bill finance corporations to transfer into a professional money broker in the future.