- 學位論文
採用VIKOR為計分模式之公司治理評等系統對臺灣本國銀行財務績效之 影響
Applying VIKOR and corporate governance as bank firms’ operation scoring model to the affection of Taiwan local bank’s financial performance
摘要
金融海嘯過後，無論對金融商品、產業、監理制度、風險管理及公司治理上都帶來前所未見的革命性改變。推動健全的公司治理制度及建立公司治理評等系統，已成為全球金融監理機關為重整金融市場秩序、穩定經濟的首要目標與任務。本研究有鑑於此，採VIKOR法進行研究，以找出最佳評等計分模式。研究結果發現VIKOR法可以更有效解決現今評等法的缺點，並優於其他多準則決策方法。故本研究以VIKOR為計分模式來建立公司治理評等系統，並以2007-2010年台灣本國銀行為評等對象，探討公司治理與公司經營績效相關性，研究結果顯示公司治理和公司經營績效之間的關係呈顯著正相關。當公司治理表現愈佳，不僅是公司當年度之公司經營績效表現良好，連同未來一年之公司經營績效皆表現良好。
並列摘要
After the financial tsunami, financial products, industry, supervision system, the risk management and corporate governance have brought revolutionary changes. Well-designed corporate governance mechanism and corporate governance rating systems have become important issues to restructure the financial market order and stabilize the economy situation by global financial supervisory authority. This study adopts VIKOR methods to identify the best scoring model of ratings by considering corporate governance factors. Our empirical results found VIKOR methodology can effectively resolve the shortcomings of the current rating method and the performance is superior than other methodologies. We used VIKOR method to establish a corporate governance rating system by adopting 2007-2010’s local bank’s in Taiwan. Our study indicates a significant relation between the corporate governance rating and the operating performance. A better corporate governance mechanism not only affects the current operating performance but also affects the operating performance of companies in the future.