匯率波動對台灣銀行業經營績效之影響

The Influence of Exchange Rate Volatility on the Operation Performance in Taiwan’s Banking Industry

陳懿嵐(I-Lan Chen)

指導教授 ： 吳秀玲

共同指導教授 ： 賈昭南(Chao-Nan Chia)

淡江大學/商學院/國際商學碩士在職專班/碩士(2010年)

https://doi.org/10.6846/TKU.2010.00900

摘要

本研究主要目的是探討全球化影響之下的台灣銀行業經營績效，冀望從不同面向探討銀行經營的成效並實證探討匯率波動對銀行經營績效之影響效果。試以了解國內銀行經營概況。
本文選取以國內較具代表性的外匯指定銀行共29家為分析樣本。資料期間為2005至2008年。實證模型被解釋變數以ROA、ROE、EPS衡量企業經營績效的指標。解釋變數包括：匯率變動率、非利息收入佔營業收入之比重、銀行資產規模、銀行成立年資、台灣經濟成長率。
匯率波動對台灣銀行業經營績效的影響，研究結果顯示本國銀行經營績效在ROA、ROE、EPS上均為正相關，即匯率波動愈大時，對銀行整體經營績效，愈具正面效益。在銀行控制變數方面，研究結果如下：非利息收入佔營業費用比重:對本國銀行經營績效在ROA、ROE、EPS上均為正相關，這表示銀行應減少傳統存放款業務，增加手續費收入比重，有助於銀行經營績效的表現。銀行資產規模：本國銀行經營績效在ROA、ROE、EPS均為正相關，這代表資產規模在規模經濟之下獲利性愈佳。銀行成立年資：有相闗者為ROA及ROE，這表示銀行的資歷及經驗，確實可為銀行帶來獲利能力。總體經濟成長率：銀行的經營績效在總體經濟成長時ROA、ROE、EPS上均有顯著性正相關，故景氣循環因素確實影響銀行的經營概況。

關鍵字

銀行經營績效 ； 匯率波動

並列摘要

The main purpose of this study is to explore the Taiwan banking performance under the impact of globalization, with the expectation to discuss the achievements of banking operation from different aspects and demonstratively probe into the influence of exchange rate volatility on banking performance. It attempts to get to know the operation overview of the domestic banks.
This paper selects 29 representative domestic forex designated banks as analysis samples. Data is collected from 2005 to 2008. Explanatory variables of empirical models take ROA, ROE and EPS as the indicators to measure corporate operating performance. The explanatory variables include: exchange rate volatility, contribution of non-interest income to business income, bank assets size, bank seniority and economic growth ratio of Taiwan.
As for the impact of exchange rate fluctuations on Taiwan banking performance, the finding shows that exchange rate fluctuations are positively related to ROA, ROE and EPS of the national banking performance, that is, larger rate fluctuations bring more positive benefits onto the whole banking performance. For the banking control variables, the research findings are as follows: percentage of non-interest income in business expense is positively related to ROA, ROE and EPS of the national banking performance, which indicates that banks shall reduce their traditional deposit and loans and increase their proportion of commission charge income. It is helpful to the banking performance. Size of bank assets is positively related to ROA, ROE and EPS of the national banking performance, which represents that larger assets size creates more benefits under scale economy. Seniority of established banks is related to ROA and ROE, which shows that qualification and experience really add the profitability to banks. Overall economic growth ratio is significantly and positively related to ROA, ROE and EPS, so boom cycle factor indeed influences the operational status of the banks.

並列關鍵字

Operation Performance in Taiwan’s Banking Industry ； Exchange Rate Volatility

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