公司治理與銀行績效之評鑑分析-以台灣商業銀行為例

Evaluation of Taiwan Commercial Banks with Corporate Governance Point of View

陳鳳儀(Feng-i Chen)

指導教授 ： 黃達業

國立臺灣大學/管理學院/財務金融學研究所/碩士(2006年)

https://doi.org/10.6342/NTU.2006.10244

摘要

這篇文章我們主要試圖研究探討公司治理變數與銀行經營績效的關係，以找出合適銀行管理的相關重要因子，以預先找出可能經營不善的銀行，作為銀行監理人員在檢查銀行經營良善的依據。樣本採樣上，我們選取民國90年至民國91年共計28家在台灣上市上櫃的商業銀行以及民國91年至民國94年共計29家包括合作金庫的商業銀行。突破傳統使用單一如ROE 、ROA 或是 Tobin’s Q 作為評量銀行經營績效指標，我們採取全方面以CAMEL變數加上成長變數，以因數分析法和主成分分析法找出更有效評量銀行績效的指標，並以Logit分析將銀行經營績效指標與公司治理變數做相關性檢定。預測銀行績效的部份，我們將前一期的公司治理變數所判定的績效結果與後一期的經營績效指標做比對，以檢視公司治理變數對於預測銀行經營績效的能力。期望藉由這樣的研究能提供台灣金融監理機關在影響銀行績效除其經營本身外的一個不同角度，並且協助他們提早找出問題銀行以及即時提供修正方案以確實防範銀行系統性的問題。

關鍵字

公司治理 ； 銀行績效 ； 財務比率分析法 ； logit分析法 ； 主成分分析

並列摘要

In this paper, we investigate the relationship between bank governance mechanisms and bank performance, and to examine the soundness of commercial banks in the Taiwan banking industry. In total, there are 28 sample banks from 2001 to 2002 and 29 banks (with Taiwan Cooperative Bank) from 2002 to 2004 included in our study. Despite with many practitioners have conducted their studies using ROE, ROA and Tobin’s Q …etc. as performance index, our study choose an overall performance indicator with considering CAMEL variables and growth variables. In our study, Factor Analysis and Principle component Analysis are constructed and corporate governance variables that have been applied on banking performance are tested by logit. We try to find out the relationship between corporate governance variables of our chosen banks and the corresponding operating performance. In terms of bank performance perdition, we first reserve 2005 financial data as actual performance and used 2001 to 2004 study significant variables to come out with the estimated 2005 performance. Hope by conducting this study can provide Taiwan banking supervisory agency a different view point that may affect banks performance and to help them identify the opportunely bank fragile, take the necessary corrective measures and prevent a systemic crisis.

並列關鍵字

Bank performance rating ； Corporate governance ； CAMEL rating ； Logit analysis ； Principle component analysis

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