銀行特性與信用卡業務對經營績效之影響

隨著金融市場的國際化與自由化，國內銀行業的競爭日益激烈，傳統業務存款利差大幅縮小，各家銀行無不思索新的業務型態來賺取利潤，信用卡則是一項很重要的消費金融商品。本國銀行經歷2000年亞洲金融海嘯與2005年國內雙卡卡債風暴，在政府一連串的金融改革措施與銀行積極努力打消呆帳下，銀行體質已逐漸改善，信用卡市場也漸趨成熟穩定。因此，採用銀行傳統業務與信用卡業務等指標進行研究，藉此了解該兩項業務對銀行經營績效之影響。本研究將信用卡業務指標與銀行特性納入探討影響銀行經營績效的關聯性，期望能建立一套解釋銀行經營績效的理論模型。研究期間從2009年1月至2018年12月，國內28家發卡銀行計120個月資料，採用縱橫平滑移轉迴歸模型(Panel Smooth Transition Model)對銀行經營績效進行檢定分析。本文實證結果顯示：銀行傳統業務財務指標，如利息收入與資產比率、資產淨值比、負債淨值比與逾放比率；及信用卡業務指標，如有效卡數、循環信用餘額、逾期帳款比率-3個月、備抵呆帳提足率、當用轉銷呆帳金額與收單特約商店家數等變數因子，對於銀行經營績效具有顯著影響。

關鍵字

經營績效；銀行特性；信用卡；縱橫平滑移轉迴歸模型

並列摘要

As the financial market becomes more internationalized and liberalized, competition in the domestic banking industry is becoming fiercer and fiercer. The interest spread associated with traditional banking has been significantly minimized. Each bank is thus trying to come up with new types of business operations in order to make a profit, including credit card which is a very important consumer financial instrument. Domestic banks experienced the Asian financial tsunami in 2000 and the domestic credit and debit storm in 2005. After these events, a series of financial reforms were adopted by the government, and proactive efforts were made by the banks to get rid of bad debts. These measures have gradually improved the banking composition and the credit card market is thus becoming more stable and mature. Therefore, the traditional scope of operations and the credit card businesses of banks are used as indicators to identify how these factors impact the operating performance of banks. In this study, credit card businesses and bank characteristics are used to explore their correlation with operating performance with the hope of establishing a theoretical model to explain the operating performance of banks. The duration of the study is from January 2009 to December 2018. With data from 28 credit card-issuing banks over a period of 120 months, the Panel Smooth Transition Model is adopted to test and analyze operating performance. The empirical results show that traditional businesses and financial indicators of banks—such as interest income and asset ratios, the net worth ratio of assets, the net worth ratio of liabilities, and the non-performing loans ratio—and credit card business indicators—such as the number of valid cards, revolving balances, the ratio of 3-month overdue accounts, the bad debt reserve adequacy ratio, the available write-off bad debt value, and the number of contract stores—among other variables all have significant impacts on the operating performance of banks.