台灣儲蓄互助社之損益探討－Panal Date實證分析

儲蓄互助運動在全世界已有超過170年歷史，在台灣也有50餘年的推展，在台灣，儲互社對於原住民及經濟弱勢者扮演重要角色，近十年國內儲蓄互助社的研究咸少從全國的財務資料著手，也極少有探討相關儲蓄互助社損益的文章，因此延伸出從損益面探討儲互社經營的動機，盼能從不同角度讓儲互社的經營有更多元的角度，並找尋經營上困境之解決之道。本研究蒐集5年的全國各社的財務資料，使用Panel Data線性迴歸模型，探討儲蓄互助社的業務活動對於年度損益的影響，並以年度損益的角度探討儲蓄互助運動在台灣的現況。結論發現儲蓄互助社之資金過剩的問題，需有良善及多元的投資管道，適度減少互助費用有利年輕儲互社經營，及鼓勵業務多元及強化專職人員有利年度損益正成長的結論，期能提供政府、相關部門、及各儲蓄互助社未來經營之參考方向。

關鍵字

儲蓄互助社；年度損益； Panel Data

並列摘要

The credit union movement has been more than 170 years of history in the world, and promoted in Taiwan for more than 50 years. In Taiwan, the credit unions play an important role for the indigenous people and the economically disadvantaged. In the past ten years, research on domestic credit unions has rarely started from the financial data of the country, and there are very few articles discussing the profits and losses of relevant credit unions, so it extends discuss the motives of the credit union's operation from the perspective of profit and loss, hoping to make the credit union's operation more diversified from different angles, and find a solution to the operational difficulties. In many of important factors for the operation and operation of credit unions, it is necessary to have correct and good financial concepts and systems. This study includes financial data of various credit unions across the country for five years and uses the Panel Data linear regression model to explore the impacts of the profitability from the business activities. It also shows the current situation of the credit union movement from the viewpoint of annual profit and loss. In conclusion, it is found that the problem of excess funds in credit unions requires good and diversified investment channels. A moderate reduction in mutual aid costs is conducive to the operation of young credit unions. Encouraging business diversification and strengthening for full-time staff are conducive to the positive growth of annual profits. Provide reference directions for the future operation of the government, relevant departments, and credit unions.

並列關鍵字

Credit Union ； Annual Profit and Loss ； Panel Data

參考文獻

Duncan, E. & Elliott, G. (2002). Customer service quality and financial performance among Australian retail financial institutions, Journal of Financial Services Marketing, pp.25-41. DOI: 10.1057/palgrave.fsm.4770070

Westley, G. D. & Shaffer, S. (1997). Credit Union Policies and Performance in Latin America, InterAmerican Development Bank, DOI:10.2139/ssrn.1815981

Fried, H. O., Lovell, C.A.K. & Turner, J. A. (1996). An analysis of the performance of universityaffiliated credit unions, Computers and Operations Research, pp. 375-384. DOI: 10.1016/0305-0548(95)00045-3

Garden, K. A. & Ralston, D. E. (1999). The x-efficiency and allocative efficiency effects of credit union mergers, Journal of International Financial Markets, Institutions and Money, pp. 285-301. DOI: 10.1016/S1042-4431(99)00012-8

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台灣儲蓄互助社之損益探討－Panal Date實證分析

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