台灣地區金融控股公司經營規模、業務整合度與經營績效關係之研究

An Empirical Study on the Relationship between Managerial Scale and Business Scope Ratio with Performance of Taiwan Financial Holding Company

石淼(Mao Shih)

指導教授 ： 呂鴻德

中原大學/商學院/企業管理研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400377

摘要

論文摘要
本研究旨在探討經營規模的擴大與業務整合度的提高對經營績效之影響。以現階段台灣地區金融控股公司作為研究對象，並採用實證分析之方法來加以驗證。
在經由相關文獻與實證探討後，將經營規模建構出可操作的衡量構面分別為子公司數、總資產、員工數、分行數。而業務整合度依業務重點導向的形式表示，區分為金控公司銀行業務導向、金控公司證券業務導向、金控公司保險業務導向。
本研究係依據公信機構與研究對象發布之次級資料，加以收集彙整。經由迴歸分析、相關分析與複迴歸分析，歸納出數點重要的實證結論，分述如下:
1.經營規模對於經營績效是具影響性的。以員工數對於整體經營績效解釋能力最佳，其次為總資產，再者為整合家數。而分行數對經營績效的影響性不顯著。
2.業務整合度對於經營績效是具影響性的。業務重點導向各導向間對於提升經營績效之表現，以金控公司銀行業務導向最高，其次為金控公司保險業務導向。而金控公司證券業務導向經營績效的影響性不顯著。
3.經營規模變項與業務整合度具有相關性。以員工數顯著性為最佳，其次為總資產，再者為整合家數。而分行數與業務重點導向各導向間之關係均不顯著。
4.經營規模與業務整合度均可解釋經營績效，而以經營規模的解釋力為佳。而經營規模對於獲利能力與成長力較具解釋力，業務整合度對經營規模具解釋力。

關鍵字

經營績效 ； 金融控股公司 ； 業務整合度 ； 經營規模

並列摘要

Abstracts
The focus of this thesis is on the relationship between managerial scale and business scope ratio with performance.
Base on the literature review and empirical observation, the types of managerial scale are divided into four types－“combinational”, “number of employees”, “total assets” and “number of branches”. In addition, the business scope ratio is divided into three types－“bank-oriented financial holding company”, “security-oriented financial holding company” and “insurance-oriented financial holding company”.
In data analysis, the financial holding companies in Taiwan were used as the sample space. Available samples are use to collect data, then complex data analysis by regression analysis, correlation, multiple regression analysis, and finals the conclusions are summarized as following:
1. The relationship among the managerial scale and performance is significant, with performance in number of employees being most significant, total assets being second, combinational coming third. Branch-number is not significant to performance.
2. The relationship among the business scope ratio and performance is significant, with performance in bank-oriented financial holding company being most significant, insurance-oriented financial holding company being second. Security-oriented financial holding company is not significant to performance.
3. The relationship among the managerial scale and the business scope ratio is significant, and the relationship in number of employees being most significant, total assets being second, combinational coming third. Number of branches is not significant to business scope ratio.
4. The study implied that both managerial scale and business scope ratio is significant to performance. The performance in managerial scale is better than the performance in the business scope ratio. The relationship among managerial scale and both the profitability ratio and growth ratio is closer than for business scope orientation. The relationship among business scope ratio and operating performance ratio is closer than for managerial scale.

並列關鍵字

financial holding company ； managerial scale ； business scope ratio ； performance

參考文獻

20. 沈中華(2002)，金融市場，華泰文化事業股份有限公司。

30. 黃美玲(2001)，由財務績效面探討本國銀行優質合併之研究，碩士論文，中原大學企業管理研究所。

9. 李桐豪(2001)，由美國金融服務業現代化法看我國的金融控股公司法，台灣金融財務季刊，第2卷，第2期。

參考文獻

一、中文部分