- 學位論文
商業銀行人力資源管理績效評估－操作效率 V.S. 市場效率
Human Resource Management of Commercial Bank’s Performance －Operational Efficiency V.S. Marketability Efficiency
摘要
政府近年來陸續解除金融管制以因應金融自由化之衝擊，因此使商業銀行的競爭活動日趨白熱化。在此競爭強烈的外在環境下，商業銀行為達生產效率，對於所提供的服務與商品，須以能解決獲利能力與經營策略之問題為優先考慮。尤其是，商業銀行的經營可透過企業管理程序與企業功能之結合進而提升效率，對於具有知識服務產業之特質的金融業而言，其營運更需要人力資源的投入，以執行相關業務。而人力資本累積與建構之相關活動，屬於人力資源管理活動，可為商業銀行創造無形的人力資本。 但無形資產具有難以衡量之特質，Bassi & Van（1999）提出無形資本衡量的方法後，文獻對無形資產所關注的焦點由其定義與衡量方法，逐漸轉移至對無形資產之管理，進而成為創造企業價值的無形資本。而人力資本管理活動之支出，理應成為有價值的無形資產，但受限於會計原則，卻將相關支出當作費用處理，本文所要強調的重點，即在於將此費用轉化為資本，並考慮此增加之資本對企業營運效率之影響，因此將金融業人力資源管理活動列為無形資產，並進行資本化攤提，使人力資源管理活動能反映於生產過程中。 Seiford and Zhu (1999)提出的商業銀行之生產過程，以創造企業的市場效率之觀點出發，將企業對無形資產之管理的影響，利用投入產出的生產力，或效率之理論模型，以實際獲得其差異的科學數據。 本文研究設計以Seiford and Zhu (1999)的生產過程為基礎，將調整後無形資產作為其中一個投入項，並以資料包絡分析法(Data Envelopment Analysis, DEA)進行商業銀行效率之分析，以調整後無形資產對商業銀行生產過程操作效率值與市場效率值的影響。 為凸顯無形資產－人力資源管理活動對生產效率之影響，本文將實證結果分為標竿組與對照組兩組，以便進行比較與分析。標竿組是以總資產為投入項之生產過程；而對照組是將總資產區分為有形資產與調整後無形資產，同時將此兩項作為投入項。另外，本研究以台灣地區商業銀行為樣本，研究期間為2002年至2007年，並以DEAP VERSION 2.1軟體分別求出資料包絡分析法(Data Envelopment Analysis, DEA)下，標竿組與對照組之投入導向單期生產效率值及麥氐指數。除詳加探討各組別各階段效率值之差異外，另外分析兩個組別實證結果的差異，以突顯出人力資源管理活動對商業銀行生產效率之影響。 經由效率實證分析可得知結論。了解商業銀行投入人力資源管理活動，可提升操作效率且能增加營業收益，且在變動規模下，人力資本亦可使操作流程更順暢，進而改善規模報酬至最佳狀態。除此之外，發現銀行在不同的環境及條件下，投入人力資本可大幅改善個別銀行的操作效率及市場效率，並維持市場競爭力。
並列摘要
The moves taken by the government recently in releasing financial control to meet with the challenges of financial liberalization and these resulted in extreme competition among commercial banks. Under the keen competition environment, in order to attain production efficiency, commercial banks have to consider and offer their services and commodities that will maintain their profitability and solve the problem of operation strategies. The operations of commercial banks can have the efficiency promoted through consolidation of business management procedures and corporate functions and to financial industry with knowledge service industry characteristics, the operation needs particularly the injection of human resources to carry out related business, and the accumulation and structuring of human resources related activities are of human resources management features and can bring commercial bank with intangible human capital. However, intangible assets are characterized with difficulty in measure. Since Bassi & Van (1999) presented method of measuring intangible capital, scholars’ literatures shifted their attention on intangible asset from the definition and method of measuring to the management of intangible asset gradually, which became intangible capital of creating business value. Expenditures on human capital management activities should have been valuable intangible asset, but as constrained by accounting practices, the expenditures were treated as expense. This article is to emphasize on converting these expenses into capital and consider the effect of the increased capital to business operating efficiency. Therefore, we placed the human resources management activities of financial industry as intangible asset and to capitalize them to reflect the human resources management activities in the production process. Seiford and Zhu (1999) proposed a operation process of commercial bank in the perspective of creating market efficiency of business and with input-output productivity or efficiency theoretical model, incorporate the effect of corporate management of intangible assets to actually the scientific data of the difference. This research design is based on the operation process of Seiford and Zhu (1999) and took the adjusted intangible assets as one of the inputs to conduct efficiency analysis of commercial banks in Data Envelopment Analysis (DEA), and determine the effect of the adjusted intangible assets on the operational efficiency and marketability efficiency in the production process of commercial banks. In order to demonstrate the influence of intangible asset – human resources management activities on production efficiency, the empirical research divide the results into Guidepost Group and Contrast Group for convenient in comparison and analysis. The Guidepost Group has total asset as input item of production process and the Control Group divides total asset into tangible asset and adjusted intangible asset, and takes the two assets as inputs. Further, this research takes commercial banks in Taiwan area as the samples and the observation period is between 2002 and 2007. DEAP Version 2.1 Software is employed to obtain the input oriented single period production efficiency and Malquist Index (MI) of Guidepost Group and Control Group under Data Envelopment Analysis (DEA). In addition to study in detail the difference of efficiencies at different stages of different groups, the empirical results of the two groups are analyzed to reveal the effects of human resource management activities on the production efficiency of commercial banks. Through empirical analysis, we have come to conclusion that it is understood that by inputting in human resources management activities, banks’ operation efficiency can be raised and the operating revenue can be increased, and under varying scale, human capital can also lead the operation flow smoother and improve he scale reward to the best condition. Also, it is found that under different environment and conditions, banks inputs of human capital can greatly improve individual bank operation efficiency and marketability efficiency and maintain the market competitiveness.