應用AHP與BSC探討台灣地區銀行經營績效－以民營銀行與公營民營化銀行為例

本文採平衡計分卡，另加入風險管理構面作為本文構面，透過文獻回顧整理及專家訪談，形成二十項策略指標，並利用層級分析法發展出本文架構，以作為台灣銀行業績效衡量之參考指標。同時藉由問卷調查方式，探討兩家不同型態之個案銀行影響其績效表現之主要因素，並透過比較分析探究其重要績效指標。實證結果顯示：一、公營民營化與民營之個案銀行，均重視「風險管理構面」，顯示銀行相較於之前更重視對風險控管之意識；二、在平衡計分卡的構面策略中，低績效之公營民營化個案銀行最重視「財務構面」策略，較不重視「學習與成長構面」策略，顯示公營民營化之個案銀行因過度重視「財務構面」策略，反而忽略提升財務績效之趨動因子，導致績效表現受到限制；此外，高績效之民營個案銀行則重視「顧客構面」策略，而較不重視「財務構面」策略。

關鍵字

銀行；平衡計分卡；層級分析法；經營績效

並列摘要

This research uses the BSC (Balanced Score Card), and adds another risk management as the dimensions of the study. Twenty (20) policy indicators are formed through the literature review and interviews with experts, and Analytic Hierarchy Process (AHP) are also used to develop the framework of this study and the reference indicator of performance measurement for banking in Taiwan. A self-administered questionnaire survey are conducted on two different types of banks to investigate the main factors that affect their performance, and explore the key performance indicators by comparative analyses. The results show that: First, the two case banks have focused on the ＂risk management dimension＂, implying that banks have been consciousness of risk control than before. Second, the privatized bank of low performance has paid much more attention on the ＂financial dimension＂ policies than on the ＂learning and growth dimension＂ policies, suggesting that the privatized case banks have paid much more emphasis on ＂financial dimension＂ policies, but ignore the driven factors which can enhance the financial performance; on the contrary, the private case bank of high performance has paid much more attention on the ＂customer dimension＂ policies than the ＂financial dimension＂ policies.