台灣商業銀行績效影響因素之研究

由於金融環境的快速變遷，我國政府也逐漸放寬金融政策及解除金融管制。除了早期放寬利率、匯率的管制，並持續採取各種金融自由化的措施，如開放新銀行、票券金融公司、證券金融公司、保險公司等的設立，以及促進金融業務的多元化與國際化。這些種種的變革，促使銀行業必須面對更激烈的競爭環境，還必須思考如何在此惡劣的環境下提升自己的績效，俾不至於在競爭中慘遭淘汰。由此可見績效的好壞對於銀行永續生存的重要性。所以銀行更應了解影響績效的關鍵因素，藉此提出因應對策而增加績效。本研究主要探討台灣商業績效影響之因素，資料來源包括台灣經濟新報TEJ、金管會銀行局、中央銀行及行政院主計總處，藉由參考過去相關文獻來選擇進行分析的變數，銀行績效的變數包括(ROA、ROE、每月營收)，而影響銀行績效的解釋變數包含個體變數(活期存款比率、逾放比率、總放款比率)以及總體經濟因素(工業生產指數、美元兌新台幣匯率、消費者物價指數、利率)，樣本期間為2015 年9月至2020 年6月共23 家本國銀行，研究的分析工具採用結合橫斷面與時間序列的追蹤資料(panel data)模型，透過實證模型來探討各解釋變數對銀行績效影響之大小、方向及顯著性。

關鍵字

銀行績效；復迴歸分析；營業收入

並列摘要

Due to the fast changing financial environment, the Taiwanese government has attempted to restructure financial system and loosen financial regulations to enhance the global competitiveness of domestic banks. Facing the fierce competition of domestic and international market, it's essential for banks to understand the key factors affecting their performance to make profits and survive sustainably. This study aims to explore the factors affecting the performance of domestic commercial banks. Following the approaches of past literature, revenues, return on assets and return on equity will be utilized as proxies for performance. Candidate explanatory variables include bank-specific variables (demand deposit ratio, non-performing loans ratio, loan-asset ratio) and macroeconomic variables (industrial production index, exchange rate, consumer price index, interest rate). The sample consists of 23 Taiwanese commercial banks from September 2015 to June 2020. Data are collected from database of Taiwan Economic Journal (TEJ), Banking Bureau, Financial Supervisory Commission, Central Bank, and The Directorate General of Budget, Accounting and Statistics. A panel data model will be employed to estimate and analyze the impacts of above-mentioned explanatory variables on bank performance.