金融機構乃是一國的經濟命脈,銀行業亦可活絡市場資金的流動,換言之,銀行業的經營績效攸關著台灣的經濟發展。然而,台灣之銀行業是否遭受到2008年美國金融海嘯之波及?近年來,台灣景氣復甦的速度如何?在本研究中,旨在探討台灣銀行業經營績效,以20家資本額較高的台灣之銀行業於2008年至2011年期間之財務資料,採用資料包絡分析法BCC、CCR效率模式,先求出各銀行投入與產出的效率值,進行效率分析;再採用財務比例分析法來評估國內銀行之績效。實證結果為:技術效率與財務效率呈現正相關,技術效率對資產品質、管理能力、與獲利能力呈現正相關;規模效率對資產品質呈現正相關。因此,衡量銀行之經營效率時,必須從經營效率與財務績效二項來共同評估,當銀行具備高規模效率時,其放款品質高、呆帳較少。
Financial institutions play an important role in the process of economic development. And the banking industry can activate market liquidity In other words, the operating efficiency of Taiwanese commercial banks is a key factor. By the way, the influences of financial tsunami to investors and banking have been significance since the financial tsunami occurred in 2008. Therefore, it is very useful to analyze the profitability efficiency and the financial performance of commercial banks. This study combines financial ratios analysis with a non-parametric analytic technique (data envelopment analysis, DEA model) from 20 domestic commercial banks in the period of 2008-2011. First, it is found that technical efficiency is relevant to financial performance. Second, technical efficiency is related to asset quality、management ability and earning ability. Finally, scale efficiency is positively correlated to asset quality. In order to improve the overall efficiency of banks, managers should assess operational efficiency and financial performance in banks.